Miss. Code Ann. § 55-9-23
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MS Code › Title 55 › Chapter 9 › Section 9-23
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Any Class 4 county, according to the 1967 tabulation of classification of counties by the State Tax Commission, which has two judicial districts, and any Class 1 county bordering on the Mississippi River on the west and the State of Tennessee on the north, and traversed by Interstate 55, any county adjoining such counties, and any municipality located in any of such counties, may purchase, lease or acquire by gift, land and waters within this state, and develop and maintain thereon parks, athletic, cultural, educational and recreational complexes.
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