The bill authorizes the Choctaw County Commission to increase the 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 revenue generated from this tax increase will be exclusively allocated for the improvement of county roads and bridges. The increase is limited to a duration of five tax years, and any proposal for the increase must specify the levy amount, 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 projects, with repayment sourced from the tax proceeds.

Additionally, the proposed tax increase must receive approval from a majority of the qualified electors in the county during the next general, primary, constitutional, or special election. The act is set to take effect immediately upon passage. The bill includes the insertion of new legal language regarding the tax increase and its conditions, while no deletions from current law are noted in the provided text.