Miss. Code Ann. § 69-27-333: Miss. Code Ann. § 69-27-333

The Soil and Water Conservation Commission shall retain title to each piece of heavy or specialized machinery or equipment so purchased and made available to any soil and water conservation district until such time as the district fully amortizes the commission's investment in such machinery or equipment. After the commission's investment in such machinery or equipment has been fully amortized, it is authorized and empowered to transfer the title thereto to the district.