Miss. Code § 51-15-118
The board of supervisors of any county that is included in the Pat Harrison Waterway District, or the governing authorities of any municipality not located in a member county but that joined the district by petition, may elect to withdraw such county or municipality from the district. The withdrawing county or municipality shall be responsible for paying its portion of any district bonds, contractual obligations, and any other indebtedness and liabilities of the district that are outstanding on the date of such county's or municipality's withdrawal from the district. The withdrawing county's or municipality's portion of such liabilities, obligations and indebtedness shall be determined through an independent audit conducted by a certified public accountant. The board of supervisors of the withdrawing county, or the governing authorities of the withdrawing municipality, shall provide the sum that is required by this section either by appropriation from any available funds of the county or by levy. Such board of supervisors or municipal governing authorities may borrow funds as needed to satisfy the withdrawing county's or municipality's portion of the liabilities, obligations and indebtedness of the district as required herein. No withdrawal shall become effective until the close of the fiscal year in which the county has satisfied its obligations under this section.
Miss. Code § 51-15-118