Miss. Code Ann. § 55-3-17

Any drainage district, acting through the drainage commissioners of said district, as organized and provided in Title 51, Chapters 27, 29, 31, of the Mississippi Code of 1972 , is hereby authorized, in its discretion, to transfer to the State of Mississippi, free of any and all liens, any lands purchased by such drainage district for nonpayment of taxes. However, no such transfer shall be made except that it be stated in the deed of conveyance that the lands so transferred shall be dedicated and used by the State of Mississippi as provided in Sections 55-3-5 through 55-3-15 .