Miss. Code § 77-5-115
Each county board of election commissioners, if more than one (1), shall canvass the returns as required by Section 23-5-169, and shall ascertain and declare the result of such election in each election unit separately and shall further ascertain and determine the total number of qualified electors in each such election unit separately as of the date of such election. Each county board of election commissioners, if more than one (1), shall, within ten (10) days from the date of such election, file with the clerk of the board of supervisors of their county a statement of the result of said election in each such election district separately and of the number of qualified electors in each such election unit as of the date of the election. In the event the proposed power district includes territory located in two or more counties such statement shall also, within the same period of time, be filed with the clerk of the board of supervisors of the county in which the largest portion of the territory of the proposed power district is located. The board of supervisors of the county in which such proposed power district is located, or in the event such proposed power district includes territory located in two (2) or more counties, the board of supervisors of the county in which the largest portion of such territory is located, shall promptly canvass all such statements and shall order and declare the district created and composed of the election units in which a majority of those voting on the proposition voted in favor of the creation of the district. The election unit or units so approving the organization of said district shall contain not less than two-thirds (2/3) of the number of qualified voters within the district as first proposed.
Miss. Code § 77-5-115