[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]
The board of supervisors may raise funds for working, constructing, reconstructing, and maintaining public roads or for building bridges by an ad valorem tax on all assessed taxable property in the county or supervisors district or districts, or by a bond issue, or by either or both of said methods.
Miss. Code § 65-15-1