(1) The board of supervisors of any county in which is located a national park, a national cemetery, and which is located on the Mississippi River and through any part of which any river or other stream may run, or any part of which any river or other stream may touch or border, on which the United States of America has authorized or may hereafter authorize navigation or flood control improvements is hereby authorized and empowered to give satisfactory assurances to the United States of America, or any agency thereof, that it will:

(a) Provide, without cost to the United States, all lands, easements, and rights of way necessary for the construction of the project;

(b) Hold and save the United States free from damages due to the construction works;

(c) Maintain and operate all of the works after completion in accordance with regulations prescribed by the Secretary of the Army; and

(d) Acquire such added area as may be necessary for the public benefit and use in accordance with the requirements of the United States, or any agency thereof, in connection with any such project.

Any such board of supervisors is also hereby authorized and empowered to accept the conveyance of any lands, easements, and rights of way over and on behalf of any lands that may be benefited by the maintenance of such works; to accept assurances from landowners whose property is benefited by such flood control improvements; to levy, assess, and collect such taxes on said area so benefited as will be necessary; to save and hold the United States free from all damages due to the construction of the works; to exercise the right of eminent domain for the condemnation of rights of way and easements in like manner as is exercised by board of supervisors for the condemnation of public road rights of way; to maintain such works in said county after completion; and generally to accept agreements for landowners benefited by such flood works to save the county harmless on account of said assurances given by the county as aforesaid to the United States of America, or any agency thereof. Any such board of supervisors may exercise all of the powers granted by virtue of Section 59-7-203, Mississippi Code of 1972, in connection with the fulfillment of any of the aforementioned assurances.

(2) In addition to levying, assessing, and collecting such taxes on the area directly so benefited, the board of supervisors of such county may, if deemed necessary to fairly bear or supplement the cost of the providing of all necessary lands, easements, and rights of way for the construction of the project and maintaining and operating the works after completion, levy a countywide tax for such purposes; but such countywide tax shall not be levied, assessed, or collected until after such board of supervisors shall have published notice for three weeks to the taxpayers of said county of its intention so to do, of the maximum rate of said tax, and of the year or numbers of years, not exceeding five years, in which it is then intended to levy and assess such tax, including the maximum rate proposed for each projected year, in some newspaper published in said county and having a general circulation therein. Unless 20% of the qualified electors of said county shall protest against such assessments at a time to be fixed by the board, at least 10 days and not more than 20 days from the date of the last publication, then the authority of such board to levy, assess, and collect such taxes shall exist, but not to exceed the maximum millage rate specified according to the advertisement. Should 20% of the qualified electors protest against such levies, taxes, or assessments, then a special election shall be called for the purpose of presenting such issue to the qualified voters of such county, and the right to make such county-wide levies and assessments and to collect said taxes shall not exist unless authorized at such special election by a majority of the qualified electors actually voting in such election.

(3) Should the voters of such county protest against and, at the special election, disapprove such countywide assessments, then the issue of such countywide assessments and levies shall not be reconsidered by the board of supervisors of such county and again presented until the lapse of at least one year from the date that such countywide tax was disapproved at the special election called for that purpose. Upon the expiration of each period specified in the notice of intention to levy and collect such countywide taxes for the purposes herein authorized, the board of supervisors of any such county may continue to levy and collect such taxes upon first again following the procedure in this section outlined.

(4) This section shall not serve to repeal Section 51-35-15, but is in amplification and extension of the authority and powers therein granted.