Chapter
Ad Valorem Taxes—Mobile Homes
- Miss. Code Ann. § 27-53-1— Definitions
- Miss. Code Ann. § 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
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-53-7— Assessment of value and entry on mobile home rollbook
- Miss. Code Ann. § 27-53-9— Manner of assessment
- Miss. Code Ann. § 27-53-11— Computation and due date of tax; proration during first year; transfers between counties
- Miss. Code Ann. § 27-53-13— Entry of mobile home on rolls as personal property
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-53-17— Collection of delinquent taxes
- Miss. Code Ann. § 27-53-19— Removal after nonpayment of taxes and notice of sale; attachment
- Miss. Code Ann. § 27-53-21— Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty
- Miss. Code Ann. § 27-53-23— State tax commission to prepare assessment schedule for mobile homes assessed as personalty; uniformity of assessment required; objections to assessments
- Miss. Code Ann. § 27-53-25— Tax commission to adopt rules and regulations
- Miss. Code Ann. § 27-53-27— Property exempt from chapter
- Miss. Code Ann. § 27-53-29— Penalty
- Miss. Code Ann. § 27-53-31— Credit for taxes paid on mobile home which has been totally destroyed; application and proof; perjury
- Miss. Code Ann. § 27-53-33— Credit for taxes paid on mobile home which has been totally destroyed; effective date of loss which credit applies