MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Finance

By: Senator(s) Bean

AN ACT TO AMEND SECTION 27-53-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF ANY MOBILE HOME CLASSIFIED AS REAL PROPERTY ON WHICH THE AD VALOREM TAXES HAVE BEEN PAID SHALL BE REMOVED FROM THIS STATE, THAT THE OWNER OF SUCH MOBILE HOME SHALL BE ENTITLED TO A CREDIT FOR THE AMOUNT OF THE AD VALOREM TAXES ON THE PROPORTIONAL PART TO THE TAXABLE YEAR REMAINING AFTER SUCH MOBILE HOME HAS BEEN REMOVED FROM THIS STATE; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-53-31, Mississippi Code of 1972, is amended as follows:

27-53-31. (1)(a) If any 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 mobile home, upon filing a petition and submission of sufficient proof to the tax collector, may be credited with the amount of the ad valorem taxes on the proportional part of the taxable year remaining, less ad valorem taxes accruing on the salvage price, if any, in calculating the amount of ad valorem taxes due on any replacement for such a mobile home. In no event, however, shall such person claiming credit under this provision be entitled to a cash refund.

(b) In order to obtain benefit of the credit provided for in this subsection, such person must submit proof supported by affidavit of three (3) reputable citizens that such mobile home has been totally destroyed and a statement must be made as to the estimated amount of salvage value remaining. The application for this credit and the three (3) supporting affidavits must be notarized by an officer who has legal authority to notarize such instruments.

(2)(a) If any mobile home classified as personal property on which the ad valorem taxes prescribed in this chapter have been paid shall be removed from this state, then the owner of such mobile home, upon filing a petition and submission of sufficient proof to the tax collector, may be credited with the amount of the ad valorem taxes on the proportional part of the taxable year remaining after the mobile home has been removed from this state. In no event, however, shall such person claiming credit under this section be entitled to a cash refund.

(b) In order to obtain benefit of the credit provided for in this subsection, such person must submit proof supported by affidavit of three (3) reputable citizens that such mobile home has been located in another state for the period of time for which the credit is claimed. The application for this credit and the three (3) supporting affidavits must be notarized by an officer who has legal authority to notarize such instruments.

(3) Any person who makes or swears to a false statement or makes or swears to a statement of facts without personal knowledge of such facts, in any connection with an adjustment claim as referred to above, shall be guilty of perjury and upon conviction shall be punished as now provided by law.

SECTION 2. This act shall take effect and be in force from and after its passage.