§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 27-53-27. Property exempt from chapter
The following are exempt from the taxes authorized by this chapter: In transit homes subject to the motor vehicle ad valorem tax law. 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 […]
§ 27-53-29. Penalty
Any such wilful violation of this chapter shall be punishable by a fine of not more than Twenty-Five Dollars ($25.00).
§ 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, […]
§ 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.
§ 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.
§ 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.