Miss. Code Ann. § 65-17-9

Upon a determination by the board of supervisors that (a) equipment of the county road department has ceased to be used for purposes of the road department; and (b) such equipment has been owned by the road department for at least three (3) years; and (c) such equipment may be of use or benefit to another department of county government; and (d) the transfer of the equipment to another department of county government would promote the best interest of county government; and (e) upon the unanimous approval of the board of supervisors, such surplus equipment may be transferred to any other department of county government without the necessity of reimbursement to the road and bridge fund.