Miss. Code § 65-7-101
[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]
The overseer, road commissioner, or contractor of the road on which any bridge or roadway is to be erected or repaired shall have authority to take from the land, stream, bayous, or banks lying within a reasonable distance of the bridge or causeway or roadway the timber, gravel, dirt, and other road material necessary for such bridge, causeway, or roadway after the board of supervisors has assessed the value thereof and paid or tendered to the owner of the timber, gravel, dirt, or other road material the value thereof, by a warrant on the county treasurer. If the proprietor be dissatisfied with such valuation, he may appeal to the circuit court; but the valuation of the board shall be prima facie evidence of the value of the timber, gravel, or dirt. But no shade trees or ornamental trees shall be taken to be used on roads.
Miss. Code § 65-7-101