The Mississippi Soil and Water Conservation Commission will retain title to each piece of heavy or specialized machinery or equipment when purchased. The equipment is made available to any soil and water conservation district until such time as the district fully amortizes the commission's investments in such machinery or equipment. After the machinery or equipment has been fully amortized, the commission is authorized and empowered to transfer the title to the district.
2 Miss. Code. R. 905-1.5