MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Fees, Salaries and Administration

By: Senator(s) Furniss

AN ACT TO PROVIDE THAT THE TAX COLLECTOR OF A COUNTY MAY POST NOTICE ON A MOBILE HOME ON WHICH OVERDUE TAXES ARE OWING; TO PROVIDE THAT IT SHALL BE UNLAWFUL TO MOVE SUCH MOBILE HOME FROM ITS LOCATION UNTIL THE OVERDUE TAXES HAVE BEEN PAID; TO PROVIDE THAT IT SHALL BE UNLAWFUL TO REMOVE THE NOTICE OF DELINQUENCY WITHOUT THE AUTHORIZATION OF THE TAX COLLECTOR; TO ESTABLISH PENALTIES FOR THE VIOLATION OF THIS ACT; AND FOR RELATED PURPOSES. 

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

SECTION 1. (1) When any outstanding taxes are due on a mobile home (as such term is defined in Section 75-49-3, Mississippi Code of 1972), the tax collector of the county in which such mobile home is located may visit the location of such mobile home and post in a conspicuous place on such mobile home a notice that taxes are overdue on such mobile home, and it is unlawful for the mobile home to be moved from that location until the taxes owing on such mobile home have been paid.

(2) Any person who removes the notice of delinquency without the authorization of the tax collector or who moves the mobile home contrary to the provisions of subsection (1) of this section is guilty of a misdemeanor and shall be punished as provided in Section 99-19-31, Mississippi Code of 1972.

SECTION 2. This act shall take effect and be in force from and after July 1, 1997.