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

Furthermore, the bill allows Choctaw County to issue warrants to finance these road and bridge projects, with the stipulation that the tax increase and the projects funded must be approved by a majority vote in a special election. The county commission can propose to extend the additional tax for subsequent five-year periods, again subject to voter approval. The act is set to take effect on October 1, 2025. Notably, the bill does not include any deletions from current law but introduces new provisions regarding the tax increase and the process for funding road and bridge improvements.