No they don’t.
Its a common myth that corns on the foot have roots that they grow back from. They really don’t. Corns are caused by too much pressure on an area. Corns are easy to remove by simple debridement, but come back again because that pressure that caused them is still there. How do you get rid of corns? Its simple, you need to remove whatever is causing that excessive pressure where the corn is. That could mean a surgical correction of, for example, a hammer toe. It could mean the use of better fitting footwear, It could mean the use of padding to offload the pressure from the area. Unless that pressure that is causing the corn is removed it will keep coming back. It does not keep coming back because it has a root that was not removed.
If you have a problem with corns on your feet, then see a podiatrist to discuss the best options to get rid of that pressure that is causing them.