This bill authorizes the Choctaw County Commission to increase the county's ad valorem tax rate by up to five mills on each dollar of assessed value, following a public hearing and a resolution adopted by the commission. The additional tax revenue generated from this increase will be exclusively allocated for the improvement of county roads and bridges. The proposed tax increase is limited to a duration of five years, and any proposal must detail the amount of the levy, the start date, and the specific projects to be funded, along with their projected completion dates. Furthermore, the county may incur debt and issue warrants to finance these specific projects, with repayment sourced from the tax proceeds.

The implementation of this tax increase is contingent upon approval from a majority of the qualified electors in Choctaw County, who must vote in favor of the increase during the next general, primary, constitutional, or special election designated for this purpose. The bill is set to take effect immediately upon passage.