The manufactured home or mobile home owner who does not own the land on which his manufactured home or mobile home is located must declare his manufactured home or mobile home to be personal property at the time of registration and the county tax collector shall enter it on the manufactured home rolls as personal property.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 53 - Ad Valorem Taxes-Mobile Homes
§ 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
§ 27-53-19. Removal after nonpayment of taxes and notice of sale; attachment
§ 27-53-25. Tax commission to adopt rules and regulations