Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 53 - AD VALOREM TAXES-MOBILE HOMES (§§ 27-53-1 — 27-53-33) › Section 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

(1)
It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such manufactured home or mobile home with the tax collector of the county where the manufactured home or mobile home is located. If a certificate of title has been issued or applied for concerning the manufactured home or mobile home, the original certificate of title or a copy of the application shall be presented to the tax collector at the time of the registration. The registration application for such manufactured home or mobile home shall contain the following information: name and address of owner, length and width of the manufactured home or mobile home, serial number or vehicle identification number (VIN) of manufactured home or mobile home, make of manufactured home or mobile home, date of purchase, present market value, and address where manufactured home or mobile home is located if other than the address of the owner. At the time that an owner registers his manufactured home or mobile home, and before a registration certificate may be issued by the tax collector, the owner of the manufactured home or mobile home shall pay a registration fee of One Dollar ($1.00) to the county tax collector and provide proof of payment of the previous year's taxes unless the manufactured home or mobile home was purchased from a licensed dealer. It is also the duty of the owner of the manufactured home or mobile home to reregister his manufactured home or mobile home with the tax collector within seven (7) days after the relocation of such manufactured home or mobile home from one (1) location in the county to another location in the county in order that there will always be on file with the tax collector the current address of such manufactured home or mobile home. In addition, if a manufactured home or mobile home is relocated from one (1) county to another county, then the owner of the manufactured home or mobile home, within twenty-one (21) days after such relocation, shall provide notice to the tax collector of the county from which the manufactured home or mobile home was relocated.
(2)
It shall be the duty of every manufactured home or mobile home owner to provide either (a) proof of registration in the county in which the manufactured home or mobile home is located and at the address at which utility service is to be provided, as required by subsection (1), or (b) a certified copy of a recorded affidavit of affixation, together with a copy of the initial or any subsequent written confirmation from the Department of Revenue that the title to such home has been permanently retired, to each utility company whose service is procured by the owner before the utility company shall connect its services. For purposes of this section, "utility" shall mean and include water, gas, electric and telephone services, including such utilities as are owned and operated by municipalities.
(3)
No utility company shall connect, provide or transfer service without receiving and recording either (a) the number of the current registration certificate issued for the manufactured home or mobile home at the address where service will be connected, provided or transferred, or (b) instrument number or the book and page where the affidavit of affixation is recorded.
(4)
It shall be the duty of every manufactured home or mobile home owner subject to the use tax levy in Section
27-67-5
to provide proof of payment of such tax prior to the time of registration. If the manufactured home or mobile home has been registered in another county in this state, then the owner shall only need to show proof of such registration.
(5)
Every utility company, in its discretion, may furnish to the county tax collector, upon request, the names and addresses of all manufactured home or mobile home customers to whom the utility company provides a service.
(6)
The owner of a manufactured home or mobile home whose title has been permanently retired to real property under Section
63-21-30
shall be exempt from the requirements of subsection (1) of this section until such time as the owner of such manufactured home or mobile home files an affidavit of severance.
Codes, 1942, § 10007-73; Laws, 1968, ch. 587, § 3; Laws, 1977, ch. 364; Laws, 1988, ch. 377, § 1; Laws, 1990, ch. 497, § 1; Laws, 1992, ch. 454, § 1; Laws, 1994, ch. 386, § 1; Laws, 1999, ch. 556, § 37; Laws, 2002, ch. 378, § 1, eff. 3/18/2002.
Amended by Laws, 2022, ch. 377, HB 256,§ 1, eff. 7/1/2022.
Amended by Laws, 2018, ch. 401, HB 827,§ 1, eff. 1/1/2019.