§ 37-57-111. Definitions
For the purposes of Sections 37-57-111 through 37-57-119, the following words shall have the meanings ascribed to them in this section: “Family unit” means a new family dwelling, mobile home, apartment, condominium, duplex, townhouse or structure, used for family residency. “Compacted area” means any countywide school system with inadequate building facilities to meet the educational […]
§ 37-57-113. Imposition of excise or transfer tax upon new family units
The board of supervisors of any class one county which has a population in the 1970 decennial census of not less than thirty-five thousand (35,000) and not more than fifty thousand (50,000) and having a total assessed valuation in 1971 of not less than forty million dollars ($40,000,000.00) and not more than fifty million dollars […]
§ 37-57-115. Levy of ad valorem tax upon mobile homes and house trailers
In addition to mobile home ad valorem taxes assessed and collected under authority of Chapter 53 of Title 27, Mississippi Code of 1972, the boards of supervisors are hereby authorized and empowered to levy a ten dollar ($10.00) ad valorem tax upon each mobile home or house trailer used as a family dwelling not heretofore […]
§ 37-57-117. Collection and utilization of funds
All funds derived from such taxation under Sections 37-57-111 through 37-57-119 shall be collected by the tax assessors and/or tax collectors of the county prior to or simultaneous with the sale of the new family unit and shall be deposited into a county trust fund entitled “county school building and repair fund” to be utilized […]
§ 37-57-119. Enforcement
The board of supervisors of any county which imposes the tax authorized by Sections 37-57-111 through 37-57-119 may adopt rules and regulations governing the time and method of payment of the taxes, and may provide by rule or regulation for the withholding of any final or other inspection of the property otherwise required by local […]