Mississippi Code
Chapter 53 - Ad Valorem Taxes-Mobile Homes
§ 27-53-33. Credit for taxes paid on mobile home which has been totally destroyed; effective date of loss which credit applies

Credit allowed against ad valorem taxes under Section 27-53-31 shall apply only to claims arising on or after July 1, 1989.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

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

§ 27-53-7. 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

§ 27-53-21. 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