Section 51-11-103 - Transfer of real property to county in which property is located; receiving county's assumption of duties and obligations appurtenant to property; finding that property is surplus; liability for financial obligations occurring or accruing before dissolution continues after dissolution(1) Through June 30, 2018, the district, and from and after July 1, 2018, the department, is authorized to transfer any real property to which the district currently holds or formerly held title, specifically including, but not limited to, any water parks or similar facilities owned by the district, to the county or municipality in which the real property lies. As consideration for the property being received, the county or municipality must agree to accept the transfer and any duties and obligations appurtenant to the property. Any equipment associated with a water park or other real property of the district that is transferred under this subsection shall also be transferred to the county or municipality that accepts the transfer of the real property.(2) Any county or municipality accepting the transfer of a water park or other real property from the district or the department is authorized to assume any duties and obligations appurtenant to the property as formerly exercised by the district, including, but not limited to, the obligation to operate and maintain those properties out of the revenues of the county or municipality, the obligation to protect the property with either liability insurance or through the Mississippi Tort Claims Fund, and the assumption and/or transfer of any obligations as a recipient or sponsor of any state or federal grant or grant funds.(3) Any county that chooses not to accept the transfer of any real property currently or formerly owned by the district, after determining that no municipality in the county wishes to have the property transferred to it, may make a finding that the property would be surplus to the needs of the county, by proper action and order of the board of supervisors of the county. Upon the making of a finding that a property would be surplus to the needs of the county, the Secretary of State may institute proceedings to sell the surplus property in accordance with Section 29-1-1, in accordance with the process described in Section 29-1-37, or in accordance with other applicable statutes. The Secretary of State may deduct the costs of effecting the sale of the surplus property from the net proceeds of the sale before transferring the funds as authorized in Sections 51-11-101 through 51-11-107. Proceeds from the sale of any such property shall, where applicable, be used for the acquisition of additional properties by the state, acting by and through the Mississippi Department of Wildlife, Fisheries and Parks, to satisfy any obligations imposed by grants as to the nature and use of the property.(4) The liability of a county for any financial obligations or indebtedness to the district occurring or accruing before the dissolution of the district, including, but not limited to, the responsibility for paying its portion of any district bonds and other contractual obligations, and making annual payments to the district as set forth in Section 51-11-31, shall continue in existence after the district is dissolved and shall be payable by the county to the department. The department is authorized to take such actions as necessary to collect any financial obligations of a county to the district that are still outstanding after the district is dissolved.