reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-21 - Copy of assessment schedule to be forwarded to board of supervisors and municipal board; notice of inspection of schedule; hearings of petitions for reductions

On or before the first day of July each year, the tax commission shall forward to the president of the board of supervisors of each county and to the mayor or other presiding officer of the governing board of each municipality, in care of the clerk of the respective boards, a certified copy of the assessment schedule which is designed to become effective for the then ensuing fiscal year in assessing and collecting ad valorem taxes on motor vehicles as defined in this chapter.
At the July meeting of the board of supervisors of the county and the governing board of the municipality, the boards shall examine and consider the motor vehicle assessment schedule and shall adopt an order on their respective minutes that such motor vehicle assessment schedule is ready and open for inspection and examination by any interested taxpayer and that within a period of fifteen (15) days the respective boards shall reconvene in regular or adjourned meeting to hear and take action on any complaint, filed in writing, objecting to and petitioning for a specified reduction on any portion or portions of the assessment schedule affecting the complainant directly. The respective boards shall continue in session from day to day until all such objections and petitions have been heard and action has been taken thereon. The order provided for herein shall refer by name to this chapter, and it shall not be necessary to incorporate in the order the provisions of this chapter.
Codes, 1942, § 10007-11; Laws, 1958, ch. 588, § 11; Laws, 1960, ch. 473, § 2; Laws, 1990, ch. 340, § 1, eff. 3/12/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-27 - Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury

If any motor vehicle on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood, collision, accident or acts of Providence, then the owner of such motor vehicle, upon filing a petition and submission of sufficient proof, 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 motor vehicle, if replaced during the then current taxable year. 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 motor vehicle 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. The same procedure as outlined above shall apply to municipalities and municipal separate school districts in proper cases, if the subject motor vehicle has been totally destroyed as outlined above.
Codes, 1942, § 10007-14; Laws, 1958, ch. 588, § 14; Laws, 1977, ch. 484, § 12, eff. 4/15/1977.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-31 - Owner liable for motor vehicle ad valorem taxes to make application for privilege license; contents; penalty for misstatements; liability of tax collector on official bond

Each motor vehicle owner liable for this said ad valorem tax shall each year file with the tax collector a written application for the motor vehicle road and bridge privilege license. In addition to the information required by Section
27-19-59
, this application shall also furnish information showing as to what school district, what road district, if any, what levee district, if any, and any information as to other special taxing districts which represent the situs of the subject motor vehicle. The proper road and bridge privilege tax receipt number shall be written on the said applications and they shall be filed in consecutive order in a suitable filing cabinet. This application form shall be prescribed by the tax commission in cooperation with the administrator of the road and bridge privilege tax law, and shall be supplied by the board of supervisors.
These applications shall be preserved by the tax collectors until the board of supervisors shall, by written order, authorize that they may be destroyed. Such authority shall not be issued by the said board of supervisors until a complete audit of the tax collector has been made and all records are found to be in order and all taxes are found to have been properly calculated, collected, and all funds arising therefrom have been properly accounted for and paid into the proper funds as certified to by the auditor of public accounts.
Any material misstatement of facts contained in this privilege license application shall constitute a misdemeanor and upon conviction the offending person shall be punished according to law.
The tax collector shall be liable on his official bond for the amount of any taxes lost by reason of his failure to comply with any of the provisions of this chapter, and it shall be the duty of the state auditor of public accounts to so charge the account of any such tax collector and to enforce payment to the proper authorities of any such funds due and unpaid.
Codes, 1942, § 10007-16; Laws, 1958, ch. 588, § 16; Laws, 1960, ch. 413, § 6, eff. 4/28/1960.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-33 - Tax assessors not required to assess motor vehicles; value of vehicles part of assessed value of personal property in county and municipality; effectiveness of order directing county tax collector to collect municipal taxes

Upon enactment of this law, the tax assessors of the various counties and municipalities of the state shall not be required to assess motor vehicles, as defined in this chapter, in preparing their regular assessment rolls from year to year.
The total assessed value of all motor vehicles as reflected by the annual report of the county tax collector shall be considered as a legal part of the assessed value of personal property in the county and the total assessed value of motor vehicles on which taxes were paid during the next preceding fiscal year shall be used in determining the total assessed value of a county for classification purposes, and the total assessed value of all such motor vehicles of the municipality for the same period, as reflected by the annual report of the county tax collector, shall be considered as a legal part of the assessed value of personal property in the municipality in determining the total assessed value of such municipality.
Any order legally adopted and made of minute record by the municipal authorities directing the county tax collector to collect its ad valorem taxes on motor vehicles as provided by this chapter shall remain in force from year to year until rescinded by official order duly recorded and certified to the county tax collector and the municipal assessor. Further, any such order shall comply with the provisions of Section
27-41-2
.
For any year, any municipality may adopt an order rescinding its former order authorizing the county tax collector to collect its ad valorem taxes on motor vehicles, provided that such rescinding order is duly adopted, made of minute record, and certified to the county tax collector at least sixty (60) days prior to the beginning of the ensuing fiscal year, and such order shall be published one (1) time in a newspaper having general circulation in the subject municipality.
Codes, 1942, § 10007-17; Laws, 1958, ch. 588, § 17; Laws, 1960, ch. 413, § 7; Laws, 1977, ch. 484, § 13; Laws, 1993, ch. 540, § 9, eff. 10/1/1993.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-35 - Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission

Any municipality in the state electing not to adopt the motor vehicle assessment schedule for the assessment and collection of its ad valorem taxes on motor vehicles, provided for by Section
27-51-19
, shall order its tax assessor to prepare and file with the municipal board of such municipality an assessment schedule for such purposes, excepting motor vehicles owned by public utilities and railroads, which, under the authority of Section
27-35-301
, Mississippi Code of 1972, are assessed by the state tax commission. The said order shall be made of minute record and a certified copy shall be furnished the municipal tax assessor.
In preparing the assessment schedule, the municipal tax assessor shall comply in general with the provisions of Section
27-51-19
, excepting that he shall equalize the assessed value of motor vehicle with the assessed value of other property located within his jurisdiction rather than with the assessed value of property throughout the state.
Codes, 1942, § 10007-18; Laws, 1958, ch. 588, § 18.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-37 - Duties of municipal tax assessor; proceedings by municipal board

On or before the first day of July each year, the municipal tax assessor shall file with the municipal clerk a copy of the assessment schedule. The tax assessor shall attach his certificate to the assessment schedule, prior to its delivery to the clerk. This assessor's certificate shall cite the authority under which the assessment schedule was prepared, and it must also contain a statement that in his best judgment the assessed value of motor vehicles shown therein are equalized with the assessed value of other real and personal property in general throughout the subject jurisdiction.
When the said municipal assessment schedule has been filed with the municipal board, then such board shall follow the same procedure for the subject municipality as that provided for by Section
27-51-21
of this chapter with reference to the county board of supervisors.
Codes, 1942, § 10007-19; Laws, 1958, ch. 588, § 19; Laws, 1960, ch. 413, § 8, eff. 4/28/1960.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-39 - Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer

Any person objecting to any portion or portions of the said motor vehicle assessment schedule affecting him or her directly shall file a written objection and claim for adjustment, in duplicate, with the municipal board. The motor vehicle owner shall set forth therein in detail the grounds for his objection and claim for adjustment, with a full and complete identifiable description of the subject motor vehicle.
If the municipal board is of the opinion that the objection and claim for adjustment of the motor vehicle owner has sufficient merit then it shall make whatever adjustment on such claim as in its judgment is fair and equitable; if, on the contrary, the municipal board is of the opinion that the said objection to the proposed assessment does not have sufficient merit then the said board shall disapprove the claim, and the claimant shall be so notified.
If the municipal board approves a claim for the reduction of a proposed assessed value of any specific motor vehicle, then a minute record of such action shall be made by the clerk of said board and a certified copy of such action shall be furnished the tax collector, and in making his report the tax collector shall cite on the ad valorem tax receipt and in his report the minute book and page as legal reason for such reduction of assessed value on any such motor vehicle. Excepting, as hereinabove provided, the tax collector is without legal authority to vary from the adopted assessment schedule in collecting such taxes on any specific motor vehicle.
Any taxpayer dissatisfied with any portion of the assessment schedule directly affecting him may pay the resulting tax under protest, at time of payment, and sue for recovery of all or any portion of the tax paid. This recourse is available, however, only to the taxpayer who filed objection and adjustment claim to the proposed assessment during the time set for filing such objection, as provided hereinabove, excepting in cases where the cause for such protest originated subsequent to the date for filing such objection.
Codes, 1942, § 10007-20; Laws, 1958, ch. 588, § 20.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-41.1 - Exemption of percentage of true value of motorcycles, motor homes and trailers

(1)
As used in this section:
(a)
"Motorcycle" shall have the meaning ascribed to such term in Section
27-19-3
.
(b)
"Motor home" means an individually owned private carrier of passengers as defined in Section
27-19-3
whose primary purpose is to provide transportation and human living facilities, including, at a minimum, sleeping facilities, bath and toilet facilities and food storage and preparation facilities.
(c)
"Trailer" shall have the meaning ascribed to such term in Section
27-19-3
. The term "trailer" shall not include semitrailers as defined in Section
27-19-3
, other than those that are used for recreational purposes.
(2)
(a)
From and after July 1, 2006, through September 30, 2007, sixty percent (60%) of the true value of all motorcycles, motor homes and trailers upon which the owner is required to pay the annual highway privilege tax levied in Chapter 19, Title 27, Mississippi Code of 1972, shall be exempt from ad valorem taxation.
(b)
From and after October 1, 2007, through September 30, 2008, fifty-five percent (55%) of the true value of all motorcycles, motor homes and trailers upon which the owner is required to pay the annual highway privilege tax levied in Chapter 19, Title 27, Mississippi Code of 1972, shall be exempt from ad valorem taxation.
(c)
From and after October 1, 2008, fifty percent (50%) of the true value of all motorcycles, motor homes and trailers upon which the owner is required to pay the annual highway privilege tax levied in Chapter 19, Title 27, Mississippi Code of 1972, shall be exempt from ad valorem taxation.
Laws, 2006, ch. 535, § 1; Laws, 2007, ch. 533, § 1, eff. 4/18/2007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-42.2 - Exemption for active service volunteer fire fighters

The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in active service as a volunteer fire fighter for any municipality, county or fire district in the state. To receive the tax exemption, such person must make application, under oath, with the county fire coordinator on a form prepared by the State Tax Commission, and present evidence that he or she is actively serving as a volunteer fire fighter and has continuously served in such capacity for at least three (3) consecutive years before making application for the tax credit under this section. The county fire coordinator shall review all such applications and shall certify to the county tax collector each person whom he determines to qualify for the tax credit. The State Fire Marshal shall promulgate rules and regulations to assist county fire coordinators in defining and prescribing those persons who may qualify for the tax credit under this section as active service volunteer fire fighters.
Laws, 2006, ch. 535, § 2, eff. 7/1/2006.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-42.3 - [Repealed]

Laws, 2007, ch. 533, § 5; Laws, 2009, ch. 548, § 25; Laws, 2012, ch. 484, § 1, eff. 7/1/2012.
Repealed internally, eff. 9/30/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-43 - Highway safety patrol and other peace officers to check for violations of law; arrest and fines; penalty for unauthorized delay in payment of taxes

It shall be the duty of members of the Mississippi Highway Safety Patrol, municipal law enforcement officers or any other peace officer, when investigating any traffic violation, wreck or routine check involving any motor vehicle, to obtain all information necessary in determining whether or not the provisions of this chapter have been complied with in all substantial respect with reference to such motor vehicles so involved. It shall also be the duty of all peace officers, including municipal law enforcement officers and members of the said highway safety patrol, to investigate any alleged violation of this chapter reported to them and to proceed according to law.
On and after May 2, 1958, any person operating a motor vehicle upon the public highways of this state who has not complied with the provisions of this chapter shall be arrested by any officer authorized to make arrests, and tried, and, if convicted, shall be guilty of a misdemeanor for each separate offense and shall be fined as now provided by law, and each such illegal operation of a motor vehicle upon the public highways of this state shall constitute a separate offense.
Penalties shall be assessed on the ad valorem taxes due at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%). Provided, however, the commission, for good reason shown, may waive all or any part of the penalties imposed. The penalty shall be collected by the tax collector and deposited in the county general fund upon receipt.
Codes, 1942, § 10007-22; Laws, 1958, ch. 588, § 22; Laws, 1959, Ex. ch. 23; Laws, 1968, ch. 361, § 48; Laws, 1977, ch. 484, § 14; Laws, 1982, ch. 427, § 16; Laws, 2005, 5th Ex Sess, ch. 21, § 2, eff. 10/24/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-45 - Commissioner of Revenue may postpone time for preparing assessment schedule

For any year, the Commissioner of Revenue is hereby authorized, in his discretion, to postpone for not more than thirty (30) days the time for preparation of the assessment schedule herein referred to, the time for forwarding the schedule to the presidents of the various boards of supervisors and mayors or other presiding officers of the various municipalities, the time for the consideration of the schedule and the subsequent time for adoption and publication by these respective boards, and the time for filing objection to the schedule by any affected motor vehicle owner. In cases where any municipality elects to prepare its own independent schedule, such postponement shall also apply to its acts and duties.
Notice of such postponement shall be made by the Commissioner of Revenue of the Department of Revenue and a certified copy shall be furnished the presiding officers of the various counties and municipalities and such postponement shall be binding on all counties and municipalities.
Codes, 1942, § 10007-24; Laws, 1958, ch. 588, § 24; Laws, 1960, ch. 413, § 9; Laws, 2009, ch. 492, § 84, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-47 - 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 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.
Codes, 1942, § 10007-25; Laws, 1958, ch. 588, § 25.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-49 - Motor vehicle ad valorem taxes not provided for in chapter

No ad valorem taxes on motor vehicles, as defined in this chapter, excepting that provided for by this chapter, shall be assessed, levied or collected.
Codes, 1942, § 10007-26; Laws, 1958, ch. 588, § 26; Laws, 1960, ch. 413, § 10, eff. 4/28/1960.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › MOTOR VEHICLE AD VALOREM TAX CREDIT (§§ 27-51-101 — 27-51-107) › Section 27-51-101 - Definitions

As used in Sections 27-51-101 through
27-51-107
, unless the context requires otherwise:
(a)
"Private carrier of passengers" shall have the meaning ascribed to such term in Section
27-19-3
, but shall not be construed to include motorcycles.
(b)
"Light carrier of property" means any motor vehicle with a gross weight, as defined in Section
27-19-3
, of ten thousand (10,000) pounds or less that is designed and constructed for the primary purpose of transporting property on the roads and highways.
(c)
"Local taxing district" means any county, municipality, school district or other local entity that levies an ad valorem tax or for which an ad valorem tax is levied, to fund all or a portion of its budget.
(d)
"State fiscal year" means the period beginning on July 1 and ending on June 30 of the following year.
(e)
"Commission," "State Tax Commission" or "department" means the Department of Revenue.
Laws, 1994, ch. 563, § 1; Laws, 2009, ch. 492, § 85, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › MOTOR VEHICLE AD VALOREM TAX CREDIT (§§ 27-51-101 — 27-51-107) › Section 27-51-105 - Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; composition and administration of fund

(1)
There is created in the State Treasury a special fund to be known as the Motor Vehicle Ad Valorem Tax Reduction Fund, into which shall be deposited the monies specified in Section
27-65-75(10), (11) and (12)
, such monies as may be required to be transferred into such fund pursuant to Section
27-38-5
, and such other monies as the Legislature may provide by appropriation. The monies in the fund shall be used for the purpose of making payments to counties for the reduction in motor vehicle ad valorem tax revenues incurred by local taxing districts in the county as a result of the ad valorem tax credit for private carriers of passengers and light carriers of property that is provided for by Section
27-51-103
.
(2)
The Motor Vehicle Ad Valorem Tax Reduction Fund shall be administered by the State Tax Commission, and monies in the fund shall be expended upon appropriation by the Legislature. Unexpended amounts remaining in the fund at the end of the state fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.
Laws, 1994, ch. 563, § 3; Laws, 2000, ch. 303, § 10, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › MOTOR VEHICLE AD VALOREM TAX CREDIT (§§ 27-51-101 — 27-51-107) › Section 27-51-107 - Purpose of fund; distributions from fund; use of funds distributed

(1)
On or before February 10, 1995, and the tenth day of each succeeding month thereafter, the State Tax Commission shall make payments from the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section
27-51-105
to the county tax collectors for distribution to the local taxing districts as reimbursement for motor vehicle ad valorem taxes that are lost during the preceding month as a result of the ad valorem tax credit for private carriers of passengers and light carriers of property that is provided for by Section
27-51-103
. The amount that each local taxing district will receive for each month under this subsection shall be determined by the State Tax Commission based on documentation provided by the tax collectors under guidelines established by the commission.
(2)
On or before the twentieth day of the month that the payments from the commission under subsection (1) of this section are received, the county tax collectors shall remit the appropriate amount of such payments to the local taxing districts for which the county tax collector collects motor vehicle ad valorem taxes. When an ad valorem tax credit that is allowed to a taxpayer is not paid by the commission in the payment for the month in which such credit is allowed, the tax collector shall remit the payment for such credit to the local taxing authority on or before the twentieth day of the month that payment for such credit is received from the commission.
(3)
Funds received by local taxing districts from the payments under subsection (1) of this section shall be considered to be, and shall be used in the same manner as, the proceeds of motor vehicle ad valorem taxes.
Laws, 1994, ch. 563, § 4, eff. 7/1/1994.
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 27-53-1 - Definitions

For the purposes of this chapter:
(a)
"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.
(b)
"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.
(c)
"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.
(d)
"Person" means any natural person, agency, firm, corporation, copartnership, joint stock, or other association or organization.
(e)
"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.
Codes, 1942, § 10007-71; Laws, 1968, ch. 587, § 1; Laws, 1999, ch. 556, § 35, eff. 7/1/1999.
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 27-53-3 - 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.
Codes, 1942, § 10007-72; Laws, 1968, ch. 587, § 2; Laws, 1994, ch. 386, § 2; Laws, 1999, ch. 556, § 36, eff. 7/1/1999.
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 27-53-7 - 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.
Codes, 1942, § 10007-74; Laws, 1968, ch. 587, § 4; Laws, 1994, ch. 386, § 3; Laws, 1999, ch. 556, § 38, eff. 7/1/1999.
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 27-53-9 - 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.
Codes, 1942, § 10007-75; Laws, 1968, ch. 587, § 5; Laws, 1999, ch. 556, § 39, eff. 7/1/1999.
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 27-53-11 - 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.
Codes, 1942, § 10007-76; Laws, 1968, ch. 587, § 6; Laws, 1988, ch. 377, § 2; Laws, 1995, ch. 412, § 1; Laws, 1999, ch. 556, § 40, eff. 7/1/1999.
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 27-53-13 - 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.
Codes, 1942, § 10007-77; Laws, 1968, ch. 587, § 7; Laws, 1994, ch. 386, § 4; Laws, 1999, ch. 556, § 41, eff. 7/1/1999.
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 27-53-19 - 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.
Codes, 1942, § 10007-80; Laws, 1968, ch. 587, § 10; Laws, 1999, ch. 556, § 44, eff. 7/1/1999.
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 27-53-21 - 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.
Codes, 1942, § 10007-81; Laws, 1968, ch. 587, § 11; Laws, 1999, ch. 556, § 45, eff. 7/1/1999.
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 27-53-23 - 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.
Codes, 1942, § 10007-82; Laws, 1968, ch. 587, § 12; Laws, 1999, ch. 556, § 46, eff. 7/1/1999.
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 27-53-25 - 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.
Codes, 1942, § 10007-83; Laws, 1968, ch. 587, § 13, eff. 9/1/1968.
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 27-53-27 - Property exempt from chapter

The following are exempt from the taxes authorized by this chapter:
(a)
In transit homes subject to the motor vehicle ad valorem tax law.
(b)
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.
(c)
Manufactured homes or mobile homes owned by and/or in the possession of a dealer as merchandise.
(d)
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.
Codes, 1942, § 10007-84; Laws, 1968, ch. 587, § 14; Laws, 1999, ch. 556, § 47, eff. 7/1/1999.
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 27-53-29 - Penalty

Any such willful violation of this chapter shall be punishable by a fine of not more than Twenty-five Dollars ($25.00).
Codes, 1942, § 10007-86; Laws, 1968, ch. 587, § 16, eff. 9/1/1968.
Brought forward by Laws, 2022, ch. 377, HB 256,§ 2, eff. 7/1/2022.
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 27-53-31 - 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.
Laws, 1989, ch. 478, § 1; Laws, 1999, ch. 556, § 48, eff. 7/1/1999.
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 27-53-33 - 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.
Laws, 1989, ch. 478, § 2, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-1 - Administration of article

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 article.
Codes, 1942, § 10076-01; Laws, 1969 Ex Sess, ch. 58, § 1; Laws, 1981, ch. 468, § 1; Laws, 2009, ch. 492, § 86, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-3 - Purpose of article

It is declared to be the purpose and intention of the legislature to impose an excise tax to provide highways, streets, and roads, on all persons engaged in the business as a distributor of gasoline in this state, computed at the rate stated herein, subject to the exemptions and refunds herein set forth; to inquire into all violations; and to impose and inflict the penalties herein provided; and especially are the chancery courts of this state authorized and empowered to require any and all persons to disclose and discover full information with reference to their dealing in and handling of gasoline as herein provided. Any and all persons making the disclosures and discoveries prayed for by any bill filed in the chancery courts of the State of Mississippi shall be, and are hereby given full and complete immunity from all fines and jail sentences imposed by this article.
Codes, 1942, § 10076-18; Laws, 1969 Ex Sess, ch. 58, § 18, eff. 1/1/1970.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-9 - Permit; revocation; injunction

If the commission approves the application and bond it shall issue a permit authorizing said applicant to engage in business as a bonded distributor of gasoline and said permit shall not be assignable or otherwise transferable. Said permit may be revoked for any single business location or all such locations by the commission at any time upon ten (10) days' written notice, if said distributor of gasoline shall fail to pay the gasoline tax and penalties due within the time provided by law, or shall fail in any way to comply with all of the provisions of this article, but such cancellation shall not relieve said distributor of gasoline or his sureties from liability on his distributor's bond. No permit shall be issued to any applicant who is in arrears or default to this state, or any subdivision thereof, for any taxes. All gasoline distributors' permits, letters or certificates which have been heretofore issued under the provisions of the laws administered by the commission and which are valid and outstanding on January 1, 1970, shall remain in full force and effect until they are either replaced with a gasoline distributor's permit, or until they are revoked or cancelled by the commission.
Any person who shall engage in the business of a distributor of gasoline without a permit, letter or certificate having first been obtained as provided herein, or after any permit, letter or certificate granted a distributor of gasoline has been revoked, shall forfeit all right to do business as a distributor of gasoline in this state for a period of not less than one (1) year nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge that a person is engaging in business as a distributor of gasoline without a valid permit, letter or certificate, to proceed to prevent by injunction or otherwise the continuance of said business, and any judge or chancellor, now authorized to grant injunctions, shall have the power to grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.
Codes, 1942, § 10076-04; Laws, 1969 Ex Sess, ch. 58, § 4; Laws, 1981, ch. 468, § 3, eff. 7/1/1981.