PROPOSED RESORT AREA Pursuant to Miss. Code Ann. 67-1-72 notice is hereby given that application is being made for the following beach front property, TGHP, LLC dba Tiger Beach located at 103 W Bayview Street, Pass Christian, MS 39571 to be recognized as a "Qualified resort area". This application is being filed by the Members of the Board of Supervisors of Harrison County. The said application shall include a map marked to indicate the specific area under consideration as herein above described. Tiger Beach will not only serve as a beach front full-service restaurant, but it is also designed as a multi-use economic engine. Planned offerings include boat rentals, inshore/offshore charter fishing operations, a water taxi service connecting Henderson Point and the Bay St. Louis Marina, multiple private beachside cabanas for families and group gatherings, and Marsh & Bayou Outfitters, which is a full-service fishing tackle and outfitting shop. Together, these services will increase marine traffic, encourage longer visitor stays, and drive spending not only at Tiger Beach but throughout surrounding communities. Visiting boaters, anglers, and families will also support nearby hotels, shops, fuel providers, and other local businesses in both Pass Christian and Bay St. Louis. The water taxi and dock-and-dine access will improve connectivity between coastal hubs, reducing congestion while enhancing tourism flow between cities. This strengthens the regional economy by positioning the area as a boater-friendly destination, encouraging repeat visitation from both residents and out-of-state travelers. Additionally, Tiger Beach will generate increased sales tax revenue, business licensing fees, and long-term property value appreciation, while activating underutilized waterfront space in a responsible and community-focused way. The project aligns with the coastal identity of the Mississippi Gulf Coast and celebrates outdoor recreation, fishing heritage, and family-oriented tourism. Tiger Beach will support job creation, marine commerce, tourism growth, and regional connectivity. Approval of the described area as a resort area will permit the operation of open bars in the area. Expressions of Opinion are requested by residents in the area. Any person wishing to request a hearing before the Board of Tax Appeals on the resort status of the area described herein must request a hearing in writing and it must be received by the Department of Revenue within (15) fifteen days from the first date this notice was published. Requests shall be sent to Chief Counsel, Legal Division, Department of Revenue, P. O. Box 22828, Jackson, MS 39225. The title and address of the applicant is: TGHP, LLC dba Tiger Beach 259 E Scenic Drive Pass Christian, MS 39571 W00000000 Feb 24,Mar 2 2026