Miss. Code Ann. § 19-9-155

Of the funds retained by the situs county after the payment made pursuant to Section 19-9-153 , not more than Five Million Five Hundred Thousand Dollars ($5,500,000.00) per year may be expended by the board of supervisors of the county for any purposes for which a county is authorized by law to levy an ad valorem tax, and any funds in excess of such amount shall be expended in accordance with Section 19-9-157 .