SB2853

Mississippi SB2853 amends tax laws to classify blocked manufactured or mobile homes as real property for tax purposes.

Mississippi SB2853 amends the state's tax laws to address the classification and taxation of manufactured or mobile homes. The bill specifies that if access to a manufactured or mobile home is blocked, preventing the service of a notice of sale or determination of occupancy status, it is considered evidence of intent to avoid taxes. In such cases, the county tax collector must immediately attach the property. The bill also allows homeowners to choose whether their manufactured or mobile home is classified as personal or real property for tax purposes at the time of registration.