As Amended
SEC. 27-53-15. Option for classification of mobile homes as real property or personal property; conditions for classification as real property; security interests; certificates of classification and reclassification; fees.
The mobile homeowner who owns the land on which the mobile home is located shall have the option at the time of registration of declaring whether the mobile home shall be classified as personal or real property. If the mobile home is to be classified as real property, then the wheels and axles must be removed and it must be anchored and blocked in accordance with the rules and procedures promulgated by the Commissioner of Insurance of the State of Mississippi. After the wheels and axles have been removed and the mobile home has been anchored and blocked in accordance with such rules and procedures, the mobile home shall be considered to have been affixed to a permanent foundation. The county tax assessor shall then enter the mobile home on the land rolls and tax it as real property on the land on which it is located from the date of registration. At such time, the county tax assessor shall issue a certificate certifying that the mobile home has been classified as real property. Such certificate shall contain the name of the owner of the mobile home, the name of the manufacturer, the model, the serial number and the legal description of the real property on which the mobile home is located. The county tax assessor shall cause such certificate to be filed in the land records of the county in which the property is situated. After filing, the chancery clerk shall forward the certificate to the owner. For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate. Upon the filing of the certificate in the land records, the mobile home shall then be considered real property and shall be conveyed, mortgaged and otherwise subject to the real property laws of this state. The filing of such a certificate shall not affect the validity or priority of any existingperfected lien. If a mobile home is classified as real property, a security interest may be obtained therein through the use of a mortgage or deed of trust describing both the mobile home and the land on which the mobile home is located. If a mobile home is not classified as real property but is classified as personal property, the perfection of a security interest therein shall be governed by the provisions of Chapter 9 of Title 75 of the Mississippi Code of 1972. A mobile home that has been classified as personal property may be reclassified as real property at the option of its owner if the owner obtains a certification from the tax assessor as provided in this section. Conversely, a mobile home that has been classified as real property may be reclassified as personal property at the option of its owner if there is no lien against it and if the owner notifies the county tax assessor to reassess it and have the county tax collector enter it upon the mobile home rolls. Upon a request for reclassification, the property owner shall present proof satisfactory to the tax assessor that there are no liens outstanding on the property. If there is a lien against the mobile home, the county tax assessor shall refuse to have the county tax collector to [sic] reclassify it as personal property until the lien has been released. Upon such request, the tax assessor shall issue a certificate cancelling the classification of the mobile home as real property and cause such certification to be filed in the land records of the county in which the property is situated. For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate.
SOURCES: Codes, 1942, Sec. 10007-78; Laws, 1968, ch. 587, Sec. 8; 1971, ch. 359, Sec. 1; 1982, ch. 369; 1994, ch. 386, Sec. 5, eff from and after July 1, 1994