(1) As used in this section:

(a) “Project” means the Yazoo Basin, Yazoo Backwater, Mississippi, Project authorized by the Flood Control Act of 18 August 1941 and the Water Resources Development Act of 1986.

(b) “Project area” means land in Humphreys, Issaquena, Sharkey, Warren, Washington and Yazoo Counties located at or below the one hundred-year frequency flood elevation.

(c) “Reforestation easement” means an easement on open agricultural land located in the project area that restricts the future use of the property to woodlands that is purchased from a landowner by the Corps of Engineers or other governmental entity for purposes specifically related to the project.

(2) The board of supervisors of any county in the project area may, in its discretion, require all landowners in the county who sell reforestation easements in the project area for purposes specifically related to the project to annually pay a fee in an amount not to exceed Four Dollars ($4.00) per acre, on each acre of property for which a landowner sold such an easement. The proceeds of the fee shall be used by the board of supervisors to provide services such as road maintenance, fire protection and police protection, and other services necessary for the maintenance and protection of reforestation easements in the project area. If the federal government provides funds to counties in the project area which may be used by the counties to provide such services necessary for the maintenance and protection of reforestation easements in the project area, the board of supervisors of a county receiving such federal funds shall reduce any fee imposed under this section by a proportionate amount based on the ratio that the amount of federal funds received by the county bears to the cost of providing such services.