Miss. Code Ann. § 55-3-13

The board of supervisors of any county in the state is hereby authorized and empowered to purchase or acquire by eminent domain land to be conveyed to the state for state parks, forests and other purposes, as herein provided, and, for that purpose, is authorized and empowered to set aside, appropriate and expend moneys from the general fund. Said board shall have the authority to borrow money to make any such purchases of lands, in anticipation of the collection of taxes for the payment thereof. However, no lands occupied as a bona fide homestead shall be subjected to such power of eminent domain.