From and after July 1, 1999, the board of supervisors of any county that is included in the Pat Harrison Waterway District may elect to withdraw such county from the district. The withdrawing county shall be responsible for paying its portion of any district bonds, contractual obligations, and any other indebtedness and liabilities of the district that are outstanding on the date of such county’s withdrawal from the district. The withdrawing county’s portion of such liabilities, obligations and indebtedness shall be determined through an independent audit conducted by a certified public accountant. The board of supervisors of the withdrawing county shall provide the sum that is required by this section either by appropriation from any available funds of the county or by levy. Such board of supervisors may borrow funds as needed to satisfy the withdrawing county’s portion of the liabilities, obligations and indebtedness of the district as required herein.
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