Miss. Code § 59-9-23
In addition to the powers and authority elsewhere conferred in this chapter, the board of supervisors of any county in which there has been created a county port authority or county development commission, acting through its county port authority or county development commission, may establish industrial parks with defined boundaries to develop and utilize lands for industrial operations and in such development may provide for water, sewage, drainage or similar facilities, or transportation, power or communication facilities which are incidental to the use of the lands as industrial parks. The creation of all such parks purported to be so established prior to May 2, 1976, as would comply with the provisions of this section is hereby ratified and declared valid. Transportation facilities herein authorized may include railroad lines and bridges extending not more than twenty (20) miles from such industrial parks, locomotives and other equipment to be used only in said county, but if any part of any such facility shall be in another county, only with consent of such county expressed by resolution of its board of supervisors and its county port authority or county development commission. Transportation facilities owned by a county hereunder may be operated by said county or others on behalf of such county or may be leased to others by said county; the Public Service Commission shall have no jurisdiction over such transportation facilities or the financing thereof, nor, so long as said county regulates such rates, the rates charged for the use of such transportation facilities. Revenue bonds, but not general obligation bonds, may be issued to pay the cost of such transportation, power or communication facilities, under Section 59-9-41, or under any other law now or hereafter available, and any such facilities may be sold or leased as hereinafter provided. In connection with an industrial park any such county, through its county port authority or county development commission, may establish a comprehensive plan, may make rules and regulations to assure compliance with such plan, and may set and collect rates and charges for services furnished by such industrial park.
Miss. Code § 59-9-23