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