Ad valorem tax increase for schools; require approval by levying authority before school board publishes election notice.

SB 2173 requires Mississippi school boards to obtain written approval from their local levying authority (e.g., county commission) *before* publishing any notice of a public election on a school tax increase exceeding 4% of the previous year's ad valorem tax revenue. This change applies specifically to school districts seeking to raise taxes beyond the 4% threshold, directly affecting school boards and their levying authorities. Previously, school boards could publish election notices first; this bill mandates approval from the levying authority as a prerequisite step. The bill does not alter the requirement for voter approval of the tax increase itself, only the timing of the election notice publication.