Miss. Code Ann. § 21-43-103

The Legislature finds that: (a) The business districts within many municipalities in the state are in a deteriorated condition; (b) This deteriorated condition affects the economic and general welfare of the people of the State of Mississippi; (c) Establishment of business improvement districts is an effective means for restoring and promoting business activity; and (d) It is the intent of the Legislature to provide for a process for establishing these districts.