As Amended
SEC. 27-53-23. State tax commission to prepare assessment schedule for mobile homes assessed as personalty; uniformity of assessment required; objections to assessments.
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 mobile home assessment schedule which shall be used by the proper officials in assessing 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 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 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 mobile home may proceed as in such cases made and provided by law as pertains to real property.
SOURCES: Codes, 1942, Sec. 10007-82; Laws, 1968, ch. 587, Sec. 12, eff from and after September 1, 1968.