Miss. Code § 65-7-92
In order to acquire or improve real property for the establishment of road repair and maintenance facilities as authorized to be established and maintained on or before October 1, 1990, in Section 65-7-91, the board of supervisors of any county may borrow money from any source and issue negotiable notes of the county in an amount not to exceed Five Hundred Thousand Dollars ($500,000.00) in the aggregate. The notes shall bear interest at a rate not to exceed the rate of interest authorized to be paid by counties on general obligation bonds and shall be sold in accordance with the provisions of Section 31-19-25. The notes shall mature in approximately equal annual installments over a period not to exceed ten (10) years from the date of issuance thereof. The notes shall be repaid out of any available funds of the county. The notes shall not be considered when computing the limitation of indebtedness under Section 19-9-5.
Miss. Code § 65-7-92