reglab/housing_qa huggingface dataset:
MS Code § 27-45-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 45 - Ad Valorem Taxes-Redemption of Land Sold for Taxes|§ 27-45-27. Rights of purchaser at tax sale; effect of lien; no right of action to challenge validity of tax sale; liability of county or municipal officers to purchasers

  The amount paid by the purchaser of land at any tax sale thereof for taxes, either state and county, levee or municipal, and interest on the amount paid by the purchaser at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, and all expenses of the sale and registration, thereof shall be a lien on the land in favor of the purchaser and the holder of the legal title under him, by descent or purchase, if the taxes for which the land was sold were due, although the sale was illegal on some other ground. The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree. In all suits for the possession of land, the defendant holding by descent or purchase, mediately or immediately, from the purchaser at tax sale of the land in controversy, may set off against the complainant the above-described claim, which shall have the same effect and be dealt with in all respects as provided for improvements in a suit for the possession of land. But the term "suits for the possession of land," as herein used, does not include an action of unlawful entry and detainer.   No purchaser of land at any tax sale, nor holder of the legal title under him by descent or distribution, shall have any right of action to challenge the validity of the tax sale.   No county or municipal officer shall be liable to any purchaser at a tax sale or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale.
MS Code § 27-45-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 45 - Ad Valorem Taxes-Redemption of Land Sold for Taxes|§ 27-45-29. Lands sold by municipalities

 In cases of land and other property sold by municipal tax authorities for delinquent taxes, the same schedule of damages as provided herein shall apply.
MS Code § 27-49-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 49 - Ad Valorem Taxes-Insolvencies|§ 27-49-1. Report by tax collector of insolvent and delinquent taxpayers; lists of delinquent taxpayers

 The tax collector shall present to the board of supervisors, at its meeting on the first Monday of October in each year, a report of all insolvent and delinquent taxpayers in his county, with the amount due from each. Such report shall be verified by the affidavit of the collector, that he has made, in person or by deputy, a legal demand for taxes of all delinquent taxpayers found in his county by going to their place of abode or business and searching for something to seize and sell for taxes; that the taxpayers mentioned in the report have failed to pay their taxes; that such taxpayers have no effects known to him which can be seized and sold for such taxes; that he has made diligent inquiry after such of said delinquents as have not been found and cannot find them in his county; and that they have no effects known to him which can be seized and sold to pay their taxes. The tax collector shall also include in his report any checks, drafts or orders for the payment of money which he has received in payment of ad valorem taxes and which have been returned to him because of insufficient funds in the account on which such checks, drafts or orders were drawn. Such checks, drafts or orders shall be accompanied by the affidavit of the collector that he has exhausted all legal means of collecting such instruments, including the filing of a civil suit.   Separate lists of delinquents shall be made for each election district and for each city, town and village.
MS Code § 27-49-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 49 - Ad Valorem Taxes-Insolvencies|§ 27-49-3. Preparation of insolvent list by board of supervisors

 If the board of supervisors fails to meet on the first Monday in October, its duties with regard to the insolvent list shall be performed at its next meeting thereafter.
MS Code § 27-49-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 49 - Ad Valorem Taxes-Insolvencies|§ 27-49-5. Allowance of credits

 The board shall proceed to examine the report and shall allow the collector a credit for such of the taxes so reported insolvent or delinquent, as it may be satisfied remain uncollected without the default of the collector, and no more. A list of the allowances shall be made out and certified by the clerk and transmitted to the auditor of public accounts, on or before the first day of September following, and shall be credited to the collector in his settlement with the auditor and chancery clerk.
MS Code § 27-49-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 49 - Ad Valorem Taxes-Insolvencies|§ 27-49-7. Examination of report by board of supervisors

 The board of supervisors shall not allow to the collector a credit for the insolvent list he reports, merely because he presents it duly sworn to, but the board shall examine carefully each election district and city, town, or village list as reported, and shall scrutinize each name and amount reported insolvent, and shall use any knowledge had by any member of the board, and avail of any information by witnesses to test the accuracy of the report. The board shall not allow the collector credit for the taxes of any delinquent who may be ascertained to have anything in possession or in action by a sale of which the collector would be able to make the taxes; and all of the list for which the board shall not allow a credit shall be charged against the collector.
MS Code § 27-49-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 49 - Ad Valorem Taxes-Insolvencies|§ 27-49-9. Collection of taxes

 Notwithstanding the allowance of insolvencies, the tax collector shall, if possible, collect the taxes of all insolvent and delinquent taxpayers. He shall retain a copy of the list reported by him, and whenever he can find any property, real or personal, belonging to the defendant, he shall distrain and sell the same, on five (5) days' notice, to the highest bidder, for cash, and shall pay over the same as other taxes collected. The auditor, on settlement with a tax collector, shall require of him to report, on oath, whether he has collected taxes from any, and which, of the delinquent taxpayers.
MS Code § 27-53-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-1. Definitions

 For the purposes of this chapter:   "Manufactured home or manufactured housing" means any structure transportable in one or more sections, which, in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes with or without a permanent foundation that complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 USCS, Section 5401, when such trailer is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such structures which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.   "Mobile home" means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes, with or without a permanent foundation and manufactured prior to June 15, 1976, when such structure is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such structures which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.   "In transit home" means any such manufactured home or mobile home or similar structure or vehicle which is not parked but which is being moved from place to place over the highways and streets of the state by being supported by two (2) or more wheels by motive power not its own and which vehicle is taxed under the provisions of the motor vehicle ad valorem tax law. This definition is limited to those vehicles which are actually in transit and excludes any vehicles which are parked for more than an overnight stop.   "Person" means any natural person, agency, firm, corporation, copartnership, joint stock, or other association or organization.   "Manufactured home roll" means the special separate assessment roll in which all manufactured and mobile home assessments shall be kept unless and until such manufactured and mobile home shall become an improvement on real estate and placed on the land rolls.
MS Code § 27-53-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 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

 The State Tax Commission shall furnish to each official scale located on highways at the entrance to the state printed forms to be completed by the driver of all vehicles towing manufactured homes, mobile homes or in transit homes. The forms shall contain the following information about the manufactured homes, mobile homes or in transit homes being towed: (a) the name of its owner; and (b) the post office or street address to which it is to be delivered. In addition, each manufactured home, mobile home or in transit home dealer doing business in the State of Mississippi shall furnish to the State Tax Commission, at regular intervals, detailed reports which shall include the above information. From this information and other information that may come into its possession, the State Tax Commission, at monthly intervals, shall compile and furnish to each county tax collector an accurate list of all manufactured homes and mobile homes delivered to or located in that county during the preceding month. The list shall be compiled by the county and contain the following information: (a) the name of the owner; and (b) the post office or street address to which the manufactured home or mobile home was delivered.
MS Code § 27-53-7 (2020)
2020 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

 At the time of registration, the value of the manufactured home or mobile home shall be assessed and entered by the tax collector on the manufactured home roll book.
MS Code § 27-53-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-9. Manner of assessment

 Manufactured homes and mobile homes shall be assessed in the same manner as property of like value is assessed on the land rolls or manufactured home rolls on which they appear.
MS Code § 27-53-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-11. Computation and due date of tax; proration during first year; transfers between counties

 The ad valorem tax on manufactured homes and mobile homes shall be computed from the date of registration but not be due and payable until ninety (90) days thereafter. All ad valorem taxes for this first year's registration shall be prorated from the date of registration to the end of the calendar year. Thereafter, all ad valorem taxes on manufactured homes and mobile homes shall be due and payable annually; provided, however, that all ad valorem taxes on manufactured homes and mobile homes that have been classified as real property shall be due and payable in the same manner as prescribed for other real property. No additional ad valorem taxes are due on a manufactured home or mobile home that is brought into a county from another county in this state if the owner shows proof of payment of ad valorem taxes in the other county.
MS Code § 27-53-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-13. Entry of mobile home on rolls as personal property

 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.
MS Code § 27-53-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-17. Collection of delinquent taxes

    Except as otherwise provided in Section 27-41-2, it shall be the duty of the tax collector of the county in which the manufactured home or mobile home is registered and assessed to collect the ad valorem taxes thereon. In cases where the manufactured home or mobile home is assessed on the land rolls, the penalty for nonpayment or delinquency of taxes shall be the same as is prescribed by law in regard to real estate. Except as otherwise provided in this section, in the case of all other manufactured homes or mobile homes, if the ad valorem tax is not paid within ninety (90) days after it becomes due and payable as provided by Section 27-53-11, the tax collector shall have the authority to file a civil suit in order to collect these taxes. Suits to collect delinquent manufactured home or mobile home taxes may be combined and included in one or more civil suits, the costs of which (including publication fees and like necessary ex penses) shall be assessed pro rata among the delinquent taxpayers party to a suit as part of the judgment.   After taking all possible legal action, the tax collector shall submit a report of uncollected manufactured home or mobile home taxes to the board of supervisors. Such report shall be verified by the affidavit of the collector, that he has made, in person or by deputy, a legal demand for taxes due and that the taxpayers mentioned in the report have failed to pay their taxes. Separate lists of the delinquents shall be made for each election district and for each city, town and village.   The board shall allow the collector a credit for those taxes which it is satisfied may remain uncollected without the default of the collector, and no more. A list of the allowances shall be made out and certified by the clerk and transmitted to the Auditor of Public Accounts, and shall be credited to the collector in his settlement with the auditor and chancery clerk.     As an alternative to the authority granted under this section to county tax collectors to file suit for the collection of delinquent manufactured home or mobile home taxes, the board of supervisors of any county, in its discretion, may contract in the manner provided in Section 19-3-41 with a private attorney or private collection agent or agents for the collection of delinquent ad valorem taxes on manufactured homes or mobile homes that are entered as personal property on the manufactured home rolls.   As an alternative to the method of collecting delinquent taxes provided for in this section, the method provided for in Sections 27-41-101 through 27-41-109 may, in the discretion of the tax collector, be used to collect delinquent ad valorem taxes on manufactured homes or mobile homes classified as personal property.
MS Code § 27-53-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-19. Removal after nonpayment of taxes and notice of sale; attachment

 Removal of a manufactured home or mobile home after the same has been assessed and such ad valorem tax has not been paid and notice of sale has been served shall be prima facie evidence of an intent on the part of the manufactured or mobile homeowner to avoid payment of taxes, and the county tax collector shall attach the property immediately.
MS Code § 27-53-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-21. Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty

 The county tax collector is authorized to collect the municipal as well as county tax on manufactured homes or mobile homes not included in the land rolls and return the municipal tax to the municipality, retaining the same commission as is allowed for collection of municipal tax on motor vehicles. The tax on manufactured homes or mobile homes included in the land rolls shall be collected by the county and city tax collectors as on all other realty.
MS Code § 27-53-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-23. State tax commission to prepare assessment schedule for mobile homes assessed as personalty; uniformity of assessment required; objections to assessments

 Manufactured homes and mobile homes considered as personal property shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of record by the State Tax Commission and shall be certified to each county tax assessor and tax collector as the official manufactured and mobile home assessment schedule which shall be used by the proper officials in assessing manufactured home or mobile home ad valorem taxes for the year.   In no instance may any taxing agency, under authority of this chapter, either reduce or increase for the purpose of ad valorem taxation the existing value of any manufactured home or mobile home from that shown by the aforesaid assessment schedule.   Any person objecting to the assessment schedule as it affects the assessed value of his manufactured home or mobile home as personal property may proceed as is provided for under Section 27-51-23, Mississippi Code of 1972. Any person objecting to the real property assessment as it affects the assessed value of his manufactured home or mobile home may proceed as in such cases made and provided by law as pertains to real property.
MS Code § 27-53-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-25. Tax commission to adopt rules and regulations

 The state tax commission shall adopt and issue rules and regulations, not inconsistent with this chapter, as to the duties of all officials, boards and officers in the administration of this law, and such other rules and regulations not inconsistent with this chapter, as the state tax commission shall deem necessary. Such rules and regulations shall be observed by such officials, boards and officers in all respects and in the performance of any and all duties imposed and powers granted by this chapter. The tax commission shall also prescribe and furnish labels, tax receipt books and other forms necessary for the proper administration of this chapter. The tax commission shall also prescribe the method of attaching the label to the towing end of the mobile home.
MS Code § 27-53-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-27. Property exempt from chapter

 The following are exempt from the taxes authorized by this chapter:   In transit homes subject to the motor vehicle ad valorem tax law.   Any manufactured home or mobile home located on land which is owned by the same person owning and occupying said manufactured home or mobile home which was assessed on the land rolls at the effective date of this chapter.   Manufactured homes or mobile homes owned by and/or in the possession of a dealer as merchandise.   Any nonresident member of the armed forces of the United States of America owning and living in a manufactured home or mobile home within the state in compliance with military orders.
MS Code § 27-53-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-29. Penalty

 Any such wilful violation of this chapter shall be punishable by a fine of not more than Twenty-Five Dollars ($25.00).
MS Code § 27-53-31 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 53 - Ad Valorem Taxes-Mobile Homes|§ 27-53-31. Credit for taxes paid on mobile home which has been totally destroyed; application and proof; perjury

 If any manufactured home or mobile home on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood or acts of providence, then the owner of such manufactured home or mobile home, upon filing a petition and submission of sufficient proof to the tax collector, may be credited with the amount of the ad valorem taxes on the proportional part of the taxable year remaining, less ad valorem taxes accruing on the salvage price, if any, in calculating the amount of ad valorem taxes due on any replacement for such a manufactured home or mobile home. In no event, however, shall such person claiming credit under this provision be entitled to a cash refund.   In order to obtain benefit of this credit, such person must submit proof supported by affidavit of three (3) reputable citizens that such manufactured home or mobile home has been totally destroyed and a statement must be made as to the estimated amount of salvage value remaining. The application for this credit and the three (3) supporting affidavits must be notarized by an officer who has legal authority to notarize such instruments.   Any person who makes or swears to a false statement or makes or swears to a statement of facts without personal knowledge of such facts, in any connection with an adjustment claim as referred to above, shall be guilty of perjury and upon conviction shall be punished as now provided by law.
MS Code § 27-53-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|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.
MS Code § 27-61-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax|§ 27-61-1. Purpose and administration of chapter

 The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.   The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.