Miss. Code Ann. § 69-27-65: Miss. Code Ann. § 69-27-65

(1) In order to assist in carrying out the objectives set forth in this article, the board of supervisors of Adams, Attala, Benton, Carroll, Chickasaw, Claiborne, Clarke, Clay, Copiah, Covington, Forrest, Franklin, George, Greene, Grenada, Hancock, Harrison, Hinds, Holmes, Jasper, Jefferson, Jefferson Davis, Kemper, Lauderdale, Leake, Madison, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Pike, Rankin, Scott, Simpson, Stone, Union, Walthall, Warren, Wayne, Webster, Winston, Yalobusha and Yazoo counties of the State of Mississippi are hereby authorized, in their discretion, to lease to any soil conservation district of said respective counties, as authorized in this article, any road machinery belonging to the respective counties upon reasonable terms to be agreed upon, by contract between such board and such district, entered on the minutes of the board of supervisors making the lease.

(2) Be it further provided that if no soil conservation district exists within the county that the boards of supervisors of such counties may lease, as provided in subsection (1) of this section, road machinery belonging to the county to agricultural associations organized under the provisions of Sections 79-17-1 to 79-17-39, Mississippi Code of 1972 , under the same terms and conditions as specified hereinabove for lease to soil conservation districts.