The proposed bill authorizes the Choctaw County Commission to increase the ad valorem tax on taxable property in the county by an additional five mills on each dollar of assessed value, specifically for funding public roads and bridges. This increase is permitted for five-year periods and is contingent upon approval through a referendum by the county's qualified electors. The bill outlines that the additional tax revenue will be exclusively used for specific road and bridge projects, which must be detailed in a proposal by the county commission and made public prior to the referendum.

Additionally, the bill allows Choctaw County to issue warrants to finance the construction and improvement of these road and bridge projects, with the stipulation that the tax levy is limited to a five-year period and must be approved by voters. The act is set to take effect on October 1, 2025. The legal language inserted into the current law includes provisions for the increased tax rate and the requirements for public meetings and referendums, while no specific deletions from existing law are noted in the text provided.