§ 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.
§ 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 […]
§ 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 […]
§ 27-53-15. Manufactured or mobile homes shall be personal property unless home owner who owns the land elects to classify the home as real property for tax purposes or retires the title; conditions for classification as real property; security interests; certificates of classification and reclassification; fees
A manufactured home or mobile home shall be considered personal property for purposes of ad valorem taxation unless the manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located either: Declares at the time of registration that the manufactured home or mobile home shall be classified […]
§ 27-53-17. Collection of delinquent taxes
Except as otherwise provided in Section 27-41-2, it shall be the duty of the tax collector of the county in which the manufactured home or mobile home is registered and assessed to collect the ad valorem taxes thereon. In cases where the manufactured home or mobile home is assessed on the land rolls, the penalty […]
§ 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 […]