PocketLaw | Mississippi Code | Ad Valorem Taxes-Mobile Homes

Ad Valorem Taxes-Mobile Homes

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Section
27-53-1

Definitions

Section
27-53-3

State Tax Commission to supply forms at highway scales; dealers to furnish names and addresses of owners of mobile homes delivered or sold in state; monthly reports to county tax collectors

Section
27-53-5

Registration of mobile homes with county assessor; re-registration upon relocation within county; registration required for utility service; proof of payment of use tax required to register

Section
27-53-7

Assessment of value and entry on mobile home rollbook

Section
27-53-9

Manner of assessment

Section
27-53-11

Computation and due date of tax; proration during first year; transfers between counties

Section
27-53-13

Entry of mobile home on rolls as personal property

Section
27-53-15

Manufactured or mobile homes shall be personal property unless home owner who owns the land elects to classify the home as real property for tax purposes or retires the title; conditions for classification as real property; security interests; certificates of classification and reclassification; fees

Section
27-53-17

Collection of delinquent taxes

Section
27-53-19

Removal after nonpayment of taxes and notice of sale; attachment

Section
27-53-21

Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty

Section
27-53-23

State tax commission to prepare assessment schedule for mobile homes assessed as personalty; uniformity of assessment required; objections to assessments

Section
27-53-25

Tax commission to adopt rules and regulations

Section
27-53-27

Property exempt from chapter

Section
27-53-29

Penalty

Section
27-53-31

Credit for taxes paid on mobile home which has been totally destroyed; application and proof; perjury

Section
27-53-33

Credit for taxes paid on mobile home which has been totally destroyed; effective date of loss which credit applies