Mississippi Code Title 89. Real and Personal Property § 89-27-3

(a) “Forest and agricultural land” means any land in the state devoted to the growing of trees or the commercial production of agricultural products or timber, wood or forest products, including nongaming species. Where the land is classified by the county as forest, agricultural, pasture or open land and being used as forest or agricultural land in the performance of forestry or agricultural activities is a prima facie case as to the purpose the land is devoted to, though such classification shall not be required.

(b) “Majority part” or “majority interest” means an interest of fifty percent (50%) or more in the aggregate, held by individuals, parties or governments that are nonresident aliens as defined in paragraph (c) of this section. Majority interest shall still qualify even if the nonresident alien individuals, parties or governments are not acting in concert.

(c) “Nonresident alien” means:

This subparagraph (ii) shall apply unless the nonresident alien is a corporation, partnership, limited partnership, limited liability company, trustee or other business entity leasing not more than five hundred (500) total acres of Mississippi land from its owner and using such land for agricultural research and development or experimental purposes, including testing, developing or producing crop production inputs, including, but not limited to, seeds, plants, pesticides, soil amendments, biologicals and fertilizers solely for sale or resale; or

(d) “Possessory interest” means all direct interest acquired, transferred or held in forest or agricultural land for a term of one (1) year or longer.