Mississippi Code Title 17. Local Government; Provisions Common to Counties and Municipalities § 17-25-31

Upon approval of the governing authority of the municipality or county, a member of any municipal or county fire protection department who retires or the spouse of a fireman who is killed in the line of duty may be allowed to purchase the helmet and badge that were issued to the fireman by the fire protection department from which he or she retired or by whom he or she was employed at the time of death. The governing authority of the municipality or county shall determine the amount to be paid for the helmet and badge by the retiring fireman or the spouse of the fireman. The governing authority of the municipality or county may approve such a sale for a helmet and badge issued to a volunteer fireman if the equipment was originally purchased using municipal or county funds.