MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Robertson, Johnson (19th)

AN ACT TO AMEND SECTIONS 63-21-1, 63-21-3, 63-21-5, 63-21-9, 63-21-11, 63-21-15, 63-21-16, 63-21-17, 63-21-18, 63-21-19, 63-21-21, 63-21-23, 63-21-25, 63-21-29, 63-21-31, 63-21-33, 63-21-35, 63-21-37, 63-21-41, 63-21-42, 63-21-43, 63-21-45, 63-21-47, 63-21-49, 63-21-53, 63-21-57, 63-21-59, 63-21-61, 63-21-65 AND 63-21-67, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR CERTIFICATES OF TITLE TO BE ISSUED FOR MANUFACTURED HOMES AND MOBILE HOMES; TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 63-21-40, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE ISSUANCE OF SALVAGE CERTIFICATES OF TITLE FOR DAMAGED MANUFACTURED HOMES OR MOBILE HOMES; TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 63-21-64, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR FEES TO BE PAID TO THE STATE TAX COMMISSION FOR ISSUING AND PROCESSING DOCUMENTS NECESSARY TO ISSUE CERTIFICATES OF TITLE FOR MANUFACTURED HOMES AND MOBILE HOMES; TO AMEND SECTIONS 27-41-101, 27-41-103, 27-53-1, 27-53-3, 27-53-5, 27-53-7, 27-53-9, 27-53-11, 27-53-13, 27-53-15, 27-53-17, 27-53-19, 27-53-21, 27-53-23, 27-53-27 AND 27-53-31, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 63-21-1, Mississippi Code of 1972, is amended as follows:

63-21-1. This chapter may be cited as "The Mississippi Motor Vehicle and Manufactured Housing Title Law."

SECTION 2. Section 63-21-3, Mississippi Code of 1972, is amended as follows:

63-21-3. The terms and provisions of this chapter shall be administered by the State Tax Commission. The State Tax Commission shall have charge of all the affairs of administering the laws of the state relative to vehicle registration and titling and manufactured housing titling as hereinafter provided and may employ such administrative and clerical assistance, material, and equipment as may be necessary to enable it to speedily, completely, and efficiently perform the duties as outlined in this chapter.

SECTION 3. Section 63-21-5, Mississippi Code of 1972, as amended by Senate Bill No. 2741, 1999 Regular Session, is amended as follows:

63-21-5. The following words and phrases when used in this chapter shall, for the purpose of this chapter, have the meanings respectively ascribed to them in this section except where the context clearly indicates a different meaning:

(a) "State Tax Commission" shall mean the State Tax Commission of the State of Mississippi.

(b) The term "dealer" shall mean every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having in this state an established place of business as defined in Section 27-19-303, Mississippi Code of 1972. The term "dealer" shall also mean every person engaged regularly in the business of buying, selling or exchanging manufactured housing in this state, and licensed as a dealer of manufactured housing by the Mississippi Department of Insurance.

(c) The term "designated agent" shall mean each county tax collector in this state who may perform his duties under this chapter either personally or through any of his deputies, or such other persons as the State Tax Commission may designate. The term shall also mean those "dealers" as herein defined and/or their officers and employees and other persons who are appointed by the State Tax Commission in the manner provided in Section 63-21-13, Mississippi Code of 1972, to perform the duties of "designated agent" for the purposes of this chapter.

(d) The term "implement of husbandry" shall mean every vehicle designed and adapted exclusively for agricultural, horticultural or livestock raising operations or for lifting or carrying an implement of husbandry and in either case not subject to registration if used upon the highways.

(e) The term "vehicle identification number" shall mean the numbers and letters on a vehicle, manufactured home or mobile home designated by the manufacturer or assigned by the State Tax Commission for the purpose of identifying the vehicle, manufactured home or mobile home.

(f) The term "lien" means every kind of written lease which is substantially equivalent to an installment sale or which provides for a right of purchase; conditional sale; reservation of title; deed of trust; chattel mortgage; trust receipt; and every other written agreement or instrument of whatever kind or character whereby an interest other than absolute title is sought to be held or given on a motor vehicle, manufactured home or mobile home.

(g) The term "lienholder" shall mean any natural person, firm, copartnership, association or corporation holding a lien as herein defined on a motor vehicle, manufactured home or mobile home.

(h) The term "manufactured housing" or "manufactured home" shall mean any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein; except that such terms shall include any structure which meets all the requirements of this paragraph except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the Secretary of Housing and Urban Development and complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 USCS, Section 5401.

(i) The term "manufacturer" shall mean any person regularly engaged in the business of manufacturing, constructing or assembling motor vehicles, manufactured homes or mobile homes, either within or without this state.

(j) The term "mobile home" shall mean any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein and manufactured prior to June 15, 1976.

(k) The term "motorcycle" shall mean every motor vehicle having a seat or saddle for the use of the rider and designed to travel on not more than three (3) wheels in contact with the ground, but excluding a farm tractor.

(l) The term "motor vehicle" shall include every automobile, motorcycle, mobile trailer, semitrailer, truck, truck tractor, trailer and every other device in, upon, or by which any person or property is or may be transported or drawn upon a public highway which is required to have a road or bridge privilege license, except such as is moved by animal power or used exclusively upon stationary rails or tracks.

(m) The term "new vehicle" shall mean a motor vehicle, manufactured home or mobile home which has never been the subject of a first sale for use.

(n) The term "used vehicle" shall mean a motor vehicle, manufactured home or mobile home that has been the subject of a first sale for use, whether within this state or elsewhere.

(o) The term "owner" shall mean a person or persons holding the legal title of a vehicle, manufactured home or mobile home; in the event a vehicle, manufactured home or mobile home is the subject of a deed of trust or a chattel mortgage or an agreement for the conditional sale or lease thereof or other like agreement, with the right of purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the grantor in the deed of trust, mortgagor, conditional vendee or lessee, said grantor, mortgagor, conditional vendee or lessee shall be deemed the owner for the purpose of this chapter.

(p) The term "person" shall include every natural person, firm, copartnership, association or corporation.

(q) The term "pole trailer" shall mean every vehicle without motive power designed to be drawn by another vehicle and attached to the towing vehicle by means of a reach or pole, or by being boomed or otherwise secured to the towing vehicle, and ordinarily used for transporting long or irregularly shaped loads such as poles, pipes, boats or structural members capable generally of sustaining themselves as beams between the supporting connections.

(r) The term "security agreement" shall mean a written agreement which reserves or creates a security interest.

(s) The term "security interest" shall mean an interest in a vehicle, manufactured home or mobile home reserved or created by agreement and which secures payment or performance of an obligation. The term includes the interest of a lessor under a lease intended as security. A security interest is "perfected" when it is valid against third parties generally, subject only to specific statutory exceptions.

(t) The term "special mobile equipment" shall mean every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including, but not limited to: ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and self-propelled cranes, vehicles so constructed that they exceed eight (8) feet in width and/or thirteen (13) feet six (6) inches in height, and earth-moving equipment. The term does not include house trailers, dump trucks, truck-mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached.

(u) The term "nonresident" shall mean every person who is not a resident of this state.

(v) The term "current address" shall mean a new address different from the address shown on the application or on the certificate of title. The owner shall within thirty (30) days after his address is changed from that shown on the application or on the certificate of title notify the State Tax Commission of the change of address in the manner prescribed by the State Tax Commission.

(w) The term "odometer" shall mean an instrument for measuring and recording the actual distance a motor vehicle travels while in operation; but shall not include any auxiliary instrument designed to be reset by the operator of the motor vehicle for the purpose of recording the distance traveled on trips.

(x) The term "odometer reading" shall mean the actual cumulative distance traveled disclosed on the odometer.

(y) The term "odometer disclosure statement" shall mean a statement certified by the owner of the motor vehicle to the transferee or to the State Tax Commission as to the odometer reading.

(z) The term "mileage" shall mean actual distance that a vehicle has traveled.

(aa) The term "trailer" shall mean every vehicle other than a "pole trailer" as defined in this chapter without motive power designed to be drawn by another vehicle and attached to the towing vehicle for the purpose of hauling goods or products. The term "trailer" shall not refer to any structure, transportable in one or more sections regardless of size, when erected on site, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein regardless of the date of manufacture.

(bb) The term "salvage mobile home" or "salvage manufactured home" shall mean a mobile home or manufactured home for which a certificate of title has been issued that an insurance company obtains from the owner as a result of paying a total loss claim resulting from collision, fire, flood, wind or other occurrence. The term "salvage mobile home" or "salvage manufactured home" does not mean or include and is not applicable to a mobile home or manufactured home that is twenty (20) years old or older.

(cc) "Salvage certificate of title" shall mean a document issued by the State Tax Commission for a salvage mobile home or salvage manufactured home as defined in this chapter.

SECTION 4. Section 63-21-9, Mississippi Code of 1972, is amended as follows:

63-21-9. Except as provided in Section 63-21-11, every owner of a motor vehicle as defined in this chapter, which is in this state and which is manufactured or assembled after July 1, 1969, or which is the subject of first sale for use after July 1, 1969, and every owner of a manufactured home as defined in this chapter, which is in this state and which is manufactured or assembled after July 1, 1999, or which is the subject of first sale for use after July 1, 1999, shall make application to the State Tax Commission for a certificate of title * * * with the following exceptions:

(a) Voluntary application for title may be made for any model motor vehicle which is in this state after July 1, 1969, and for any model manufactured home or mobile home which is in this state after July 1, 1999, and any person bringing a motor vehicle, manufactured home or mobile home into this state from a state which requires titling shall make application for title to the State Tax Commission within thirty (30) days thereafter.

(b) After July 1, 1969, any dealer, acting for himself, or another, who sells, trades or otherwise transfers any new or used vehicle as defined in this chapter, and after July 1, 1999, any dealer, acting for himself, or another, who sells, trades or otherwise transfers any new or used manufactured home or mobile home as defined in this chapter, or any designated agent, shall furnish to the purchaser or transferee, without charge for either application or certificate of title, an application for title of said vehicle, manufactured home or mobile home and cause to be forwarded to the State Tax Commission any and all documents required by the commission to issue certificate of title to the purchaser or transferee. The purchaser or transferee may then use the duplicate application for title as a permit to operate vehicle as provided in Section 63-21-67, until certificate of title is received.

Any dealer, acting for himself or another who sells, trades or otherwise transfers any vehicle, manufactured home or mobile home required to be titled under this chapter who does not comply with the provisions of this chapter shall be guilty of a misdemeanor and upon conviction shall be fined a sum not exceeding Five Hundred Dollars ($500.00).

SECTION 5. Section 63-21-11, Mississippi Code of 1972, is amended as follows:

63-21-11. No certificate of title need be obtained for:

(a) A vehicle, manufactured home or mobile home owned by the United States or any agency thereof;

(b) A vehicle, manufactured home or mobile home owned by a manufacturer or dealer and held for sale, even though incidentally moved on the highway or used for purposes of testing or demonstration, or a vehicle used by a manufacturer solely for testing;

(c) A vehicle, manufactured home or mobile home owned by a nonresident of this state and not required by law to be registered in this state;

(d) A vehicle regularly engaged in the interstate transportation of persons or property for which a currently effective certificate of title has been issued in another state;

(e) A vehicle moved solely by animal power;

(f) An implement of husbandry;

(g) Special mobile equipment;

(h) A pole trailer;

(i) Utility trailers of less than five thousand (5,000) pounds gross vehicle weight.

SECTION 6. Section 63-21-15, Mississippi Code of 1972, is amended as follows:

63-21-15. (1) The application for the certificate of title of a vehicle, manufactured home or mobile home in this state shall be made by the owner to a designated agent, on the form the State Tax Commission prescribes, and shall contain or be accompanied by the following, if applicable:

(a) The name, current residence and mailing address of the owner;

(b) (i) If a vehicle, a description of the vehicle, including the following data: year, make, model, vehicle identification number, type of body, the number of cylinders, odometer reading at the time of application, and whether new or used; and

(ii) If a manufactured home or mobile home, a description of the manufactured home or mobile home, including the following data: year, make, model number, serial number and whether new or used;

(c) The date of purchase by applicant, the name and address of the person from whom the vehicle, manufactured home or mobile home was acquired, and the names and addresses of any lienholders in the order of their priority and the dates of their security agreements; * * *

(d) In connection with the transfer of ownership of a manufactured home or mobile home sold by a sheriff's bill of sale, a copy of the sheriff's bill of sale;

(e) (i) An odometer disclosure statement made by the transferor of a motor vehicle. The statement shall read:

"Federal and state law requires that you state the mileage in connection with the transfer of ownership. Failure to complete or providing a false statement may result in fine and/or imprisonment.

I state that the odometer now reads __________ (no tenths) miles and to the best of my knowledge that it reflects the actual mileage of the vehicle described herein, unless one (1) of the following statements is checked:

__________ (1) I hereby certify that to the best of my knowledge the odometer reading reflects the amount of mileage in excess of its mechanical limits.

__________ (2) I hereby certify that the odometer reading is not the actual mileage.-WARNING-ODOMETER DISCREPANCY!"

(ii) In connection with the transfer of ownership of a motor vehicle, each transferor shall disclose the mileage to the transferee in writing on the title or on the document being used to reassign the title, which form shall be prescribed and furnished by the State Tax Commission. This written disclosure must be signed by the transferor and transferee, including the printed name of both parties.

Notwithstanding the requirements above, the following exemptions as to odometer disclosure shall be in effect:

1. A vehicle having a gross vehicle weight rating of more than sixteen thousand (16,000) pounds.

2. A vehicle that is not self-propelled.

3. A vehicle that is ten (10) years old or older.

4. A vehicle sold directly by the manufacturer to any agency of the United States in conformity with contractual specifications.

5. A transferor of a new vehicle prior to its first transfer for purposes other than resale need not disclose the vehicle's odometer mileage.

(iii) Any person who knowingly gives a false statement concerning the odometer reading on an odometer disclosure statement shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine of up to One Thousand Dollars ($1,000.00) or imprisonment of up to one (1) year, or both, at the discretion of the court. These penalties shall be cumulative, supplemental and in addition to the penalties provided by any other law; and

(f) For previously used manufactured homes and mobile homes that previously have not been titled in this state or any other state, a disclosure statement shall be made by the owner of the manufactured home or mobile home applying for the certificate of title. That statement shall read:

"I state that the previously used manufactured home or mobile home owned by me for which I am applying for a certificate of title, to the best of my knowledge:

_____ (i) Has never been declared a total loss due to flood damage, fire damage, wind damage or other damage; or

_____ (ii) Has previously been declared a total loss due to:

_____ 1. Collision;

_____ 2. Flood;

_____ 3. Fire;

_____ 4. Wind;

_____ 5. Other (please describe): "

(2) The application shall be accompanied by such evidence as the State Tax Commission reasonably requires to identify the vehicle, manufactured home or mobile home and to enable the State Tax Commission to determine whether the owner is entitled to a certificate of title and the existence or nonexistence of security interests in the vehicle, manufactured home or mobile home and whether the applicant is liable for a use tax as provided by Sections 27-67-1 through 27-67-33.

(3) If the application is for a vehicle, manufactured home or mobile home purchased from a dealer, it shall contain the name and address of any lienholder holding a security interest created or reserved at the time of the sale and the date of his security agreement and it shall be signed by the dealer as well as the owner. The designated agent shall promptly mail or deliver the application to the State Tax Commission.

(4) If the application is for a new vehicle, manufactured home or mobile home, it shall contain the certified manufacturer's statement of origin showing proper assignments to the applicant and a copy of each security interest document.

(5) Each application shall contain or be accompanied by the certificate of a designated agent that the vehicle, manufactured home or mobile home has been physically inspected by him and that the vehicle identification number and descriptive data shown on the application, pursuant to the requirements of subsection (1)(b) of this section, are correct, and also that he has identified the person signing the application and witnessed the signature. If the application is to receive a clear title for a vehicle for which a salvage certificate of title has been issued, the application shall be accompanied by a sworn affidavit that the vehicle complies with the requirements of this section, Section 63-21-39 and the regulations promulgated by the State Tax Commission under Section 63-21-39.

(6) If the application is for a first certificate of title on a vehicle, manufactured home or mobile home other than a new vehicle, manufactured home or mobile home, then the application shall conform with the requirements of this section except that in lieu of the manufacturer's statement of origin, the application shall be accompanied by a copy of the bill of sale of said motor vehicle, manufactured home or mobile home whereby the applicant claims title or in lieu thereof, in the case of a motor vehicle, certified copies of the last two (2) years' tag and tax receipts or in lieu thereof, in any case, such other information the State Tax Commission may reasonably require to identify the vehicle, manufactured home or mobile home and to enable the State Tax Commission to determine ownership of the vehicle, manufactured home or mobile home and the existence or nonexistence of security interest in it. If the application is for a vehicle, manufactured home or mobile home last previously registered in another state or country, the application shall also be accompanied by the certificate of title issued by the other state or country, if any, properly assigned.

(7) Every designated agent within this state shall, no later than the next business day after they are received by him, forward to the State Tax Commission by mail, postage prepaid, the originals of all applications received by him, together with such evidence of title as may have been delivered to him by the applicants.

(8) An application for certificate of title and information to be placed on an application for certificate of title may be transferred electronically as provided in Section 63-21-16.

SECTION 7. Section 63-21-16, Mississippi Code of 1972, as amended by Senate Bill No. 2741, 1999 Regular Session, is amended as follows:

63-21-16. (1)  All designated agents appointed by the State Tax Commission under Section 63-21-13 * * *, Mississippi Code of 1972, may electronically transmit to the State Tax Commission information entered by them on applications for a certificate of title given in connection with the sale or transfer of a motor vehicle, manufactured home or mobile home or a loan for which the owner's motor vehicle, manufactured home or mobile home is pledged to that institution as collateral for the loan. The format and the data required to be transmitted shall be established by the State Tax Commission. Transmission of data shall meet minimum criteria and edits established by the State Tax Commission equal to any edit presently existing in the statewide title registration system, or as may be established, to which the county tax collectors shall also conform. All data transmitted must successfully pass * * * edits established by the State Tax Commission, including lienholder name, mailing address and lienholder account number assigned to a lienholder by the State Tax Commission to identify the lienholder, for the purpose of causing the data to appear in the certificate of title for which the application is made.

(2) It shall be the responsibility of the designated agent to verify all data before it is electronically transmitted. It shall also be the responsibility of the designated agent to ensure that the required certification of designated agent and the certification of statement of facts that are contained on the application for certificate of title appear above the signatures of both the owner and the authorized representative of the designated agent. Data which cannot be transmitted because of error shall be corrected by the designated agent when the statewide title registration system indicates that the data is erroneous or is not valid for the purposes of titling the motor vehicle, manufactured home or mobile home or for transfer of the data.

(3) When an institution has agreed to loan money for the purchase of a motor vehicle, manufactured home or mobile home, the institution shall complete an application for certificate of title or require the borrower to provide to the institution the copy of the application for certificate of title contained in the application packet which is designated "Lienholder's Copy" according to provisions of the Motor Vehicle and Manufactured Housing Title Law, which the owner will receive from the county tax collector or any designated agent upon completion of the application for title and registration process.

(4) An application for certificate of title originating from a designated agent shall be entered on the statewide title registration system by the originating lending institution when the transaction is for the purpose of perfecting the institution's interest in a vehicle, manufactured home or mobile home currently owned or purchased by the applicant, in connection with application for certificate of title or the purchase of a license tag or both.

(5) When an institution in this state adds a second lien on a certificate of title in possession of a first lienholder institution in this state, the second lienholder institution seeking to be shown on the certificate of title shall:

(a) Prepare the application for certificate of title in accordance with the requirements of Sections 63-21-15 and 63-21-45(c);

(b) Obtain all required signatures; and

(c) Forward the completed application for certificate of title to the first lienholder together with any necessary remittance advice, a check for the title fee payable to the State Tax Commission and a cover letter to the first lienholder requesting that the first lienholder attach the certificate of title to the required documents sent by the second lienholder and then forward the application, certificate of title and required documents to the State Tax Commission.

(6) Upon receipt of the application for certificate of title from the second lienholder institution to record the second lien, the first lienholder institution shall compare the data contained in the application for certificate of title to the information contained in the original certificate of title. If the first lienholder institution is satisfied as to the ownership, accuracy and order of priority of liens as shown in the application, it shall enter the data contained on the application for certificate of title prepared by the second lienholder on the statewide title registration system, including the designated agent number of the second lienholder. After entering the data from the application for certificate of title, the first lienholder institution shall immediately forward the application for certificate of title with the certificate of title attached to the application, the remittance advice and the second lienholder's check for the title fee to the State Tax Commission within three (3) working days.

(7) In an assignment of lien pursuant to Section 63-21-47, the assignee shall receive the notice of assignment along with the current title attached and with the assignors interest open. The assignee lienholder shall prepare an application for certificate of title according to the notice of assignment, showing the assignee institution as the lienholder, and then shall electronically transmit the data to the State Tax Commission.

The completed application shall be forwarded to the State Tax Commission within three (3) working days.

(8) The State Tax Commission, upon receipt of applications for certificate of title, shall verify the data by accessing it on the statewide title registration system by the title application control number appearing on the application for title. After receiving verification that is satisfactory to the State Tax Commission that the data necessary for the issuance of a new certificate of title exists, the State Tax Commission shall issue a new certificate of title that records the interests of all the parties named in the application for certificate of title.

(9) Designated agents shall be connected to the statewide title registration system for the purpose of electronic transfer of applications for certificate of title data in the order of priority established by the State Tax Commission.

(10) If a participating designated agent fails to comply with the provisions of this section or the rules adopted by the State Tax Commission to implement this section, the State Tax Commission may impose a penalty of Twenty-five Dollars ($25.00) for each instance of noncompliance. Any penalty imposed under this section not paid within thirty (30) days after a notice is given shall be subject to collection from the bond of the designated agent that is required to be provided under the provisions of Section 63-21-13(3). The penalty provided shall also be assessable, due and collectible from any licensed motor vehicle dealer or manufactured home or mobile home dealer for failure to accept an application for certificate of title for each and every vehicle, manufactured home or mobile home he sells to a consumer. These penalties shall be cumulative, supplemental and in addition to the penalties provided by any other law.

(11) This section shall apply to all designated agents appointed by the State Tax Commission under Section 63-21-13 * * *, that choose to electronically transmit information on applications for certificates of title to the State Tax Commission. This section shall not apply to other designated agents.

SECTION 8. Section 63-21-17, Mississippi Code of 1972, is amended as follows:

63-21-17. (1) The State Tax Commission shall examine each application received and, when satisfied as to its genuineness and regularity and that the applicant is entitled to the issuance of a certificate of title, shall issue a certificate of title of the vehicle, manufactured home or mobile home on the form prescribed by the commission.

(2) The State Tax Commission shall maintain a record of all certificates of title issued pursuant to the provisions of this chapter:

(a) Under a distinctive title number assigned to the vehicle, manufactured home or mobile home;

(b) Under the vehicle identification number;

(c) Under the name of the owner; and

(d) In the discretion of the State Tax Commission, by any other method the commission determines.

SECTION 9. Section 63-21-18, Mississippi Code of 1972, is amended as follows:

63-21-18. The Mississippi Department of Information Technology Services shall provide equipment for the operation and maintenance of the automated statewide motor vehicle, manufactured housing and mobile home registration system by the State Tax Commission.

The automated statewide motor vehicle, manufactured housing and mobile home registration system shall provide for computer terminals and printers, as authorized by the Mississippi Department of Information Technology Services, to be located in the quantity necessary in each county seat tax collector's office and any other office in which more than fifty percent (50%) of the motor vehicle registrations in the county are made.

All county tax collectors shall participate in such system as it applies to Chapter 19, Title 27; Chapter 51, Title 27; Chapter 21, Title 63; Mississippi Code of 1972, in accordance with rules and regulations promulgated by the State Tax Commission. Such rules and regulations shall provide that counties which have an existing computer system designed to produce registration data may elect to use such existing system to communicate title/registration data to the commission through the computer furnished by the state as hereinabove provided in this section. If the State Tax Commission finds and determines that a county has failed to successfully establish or update title/registration data into the statewide vehicle, manufactured housing and mobile home title/registration system, either through use of equipment supplied by the State Tax Commission or through the interfacing between the network system and county computer equipment, the State Tax Commission shall thereafter cause to be withheld the county's homestead exemption reimbursement monies, except for school districts and municipalities, until such time as the county has complied with this provision. Such monies as are withheld from a county for failure to comply with this provision shall be placed into a special escrow account to be established in the State Treasury. Once the county achieves compliance by successfully establishing or updating title/registration data into the statewide vehicle, manufactured housing and mobile home title/registration system, then the commission shall cause to be released to the county all funds held in escrow on the county's behalf during the period of noncompliance. All interest earned shall accrue to the benefit of the county on any funds placed in an escrow account. Any cost involved in interfacing between existing county computer systems and the state-provided computer shall be paid by the county.

The computer terminals and printers placed in each county tax collector's office may be utilized to provide additional computer functions as authorized by the Mississippi Department of Information Technology Services.

The State Fiscal Officer shall issue his warrants to the State Treasurer for the expenditures for the implementation and maintenance of the system upon requisitions signed by the Chairman of the State Tax Commission, as authorized by the Legislature.

It is the intent of the Legislature that the operation of the statewide motor vehicle, manufactured housing and mobile home title registration system shall be the responsibility of the State Tax Commission.

The State Tax Commission shall provide for the transfer of motor vehicle, manufactured housing and mobile home title and lien registration information to the commission by electronic means from banks and other lending institutions as provided in Section 63-21-18. The Mississippi Department of Information Technology Services shall cooperate with the State Tax Commission in implementing the provisions of Section 63-21-18, and shall provide the State Tax Commission with whatever assistance the commission needs to carry out the provisions of Section 63-21-18.

SECTION 10. Section 63-21-19, Mississippi Code of 1972, is amended as follows:

63-21-19. (1) Each certificate of title issued by the State Tax Commission shall contain:

(a) The date issued;

(b) The name and current address of the owner;

(c) The names and addresses of the first two (2) lienholders in the order of priority as shown on the application, or if the application is based on a certificate of title as shown on the certificate;

(d) The title number;

(e) A description of the vehicle, manufactured home or mobile home, including the following data, if applicable: year, make, model, vehicle identification number, type of body, number of cylinders, whether new or used, odometer reading, a statement which qualifies mileage according to the odometer disclosure certified by the transferor and, if a new vehicle, the date of the first sale of the vehicle for use; and

(f) Any other data the State Tax Commission prescribes.

(2) Unless security is furnished as provided in subsection (b) of Section 63-21-23, Mississippi Code of 1972, a distinctive certificate of title shall be issued for a vehicle, manufactured home or mobile home last previously registered in another state or country the laws of which do not require that lienholders be named on a certificate of title to perfect their security interests. The certificate shall contain the legend "This vehicle, manufactured home or mobile home may be subject to an undisclosed lien" and may contain any other information the State Tax Commission prescribes. If no notice of a security interest in the vehicle, manufactured home or mobile home is received by the State Tax Commission within four (4) months from the issuance of the distinctive certificate of title, the State Tax Commission shall, upon application and surrender of the distinctive certificate, issue a certificate of title in ordinary form.

(3) The certificate of title shall contain forms for assignment and warranty of title by the owner, and for assignment and warranty of title by a dealer, and may contain forms for applications for a certificate of title by a transferee, the naming of a lienholder and the assignment or release of the security interest of a lienholder.

(4) A certificate of title issued by the State Tax Commission is prima facie evidence of the facts appearing on it.

(5) A certificate of title for a vehicle, manufactured home or mobile home is not subject to garnishment, attachment, execution or other judicial process. However, this paragraph shall not prevent a lawful levy upon the vehicle, manufactured home or mobile home.

SECTION 11. Section 63-21-21, Mississippi Code of 1972, is amended as follows:

63-21-21. The certificate of title shall be mailed to the first lienholder named in it or, if none, to the owner. If the original certificate of title is delivered to a lienholder, a nontransferable duplicate certificate of title shall be mailed to the owner to serve as a permit for operation of the motor vehicle or use or occupancy of the manufactured home or mobile home.

SECTION 12. Section 63-21-23, Mississippi Code of 1972, is amended as follows:

63-21-23. If the State Tax Commission is not satisfied as to the ownership of the vehicle, manufactured home or mobile home or that there are no undisclosed security interests in it, the commission may accept the application but shall either:

(a) Withhold issuance of a certificate of title until the applicant presents documents reasonably sufficient to satisfy the commission as to the applicant's ownership of the vehicle, manufactured home or mobile home and that there are no undisclosed security interests in it; or

(b) As a condition of issuing a certificate of title, require the applicant or dealer to file with the commission a bond in the form prescribed by the commission and executed by the applicant or dealer and by a person authorized to conduct a surety business in this state, or require the application to be accompanied by the deposit of cash with the commission. The bond or cash shall be in an amount equal to one and one-half (1-1/2) times the value of the vehicle, manufactured home or mobile home as determined by the commission and conditioned to indemnify any prior owner and lienholder and any subsequent purchaser of the vehicle, manufactured home or mobile home or person acquiring any security interest in it, and their respective successors in interest, against any expense, loss or damage, including reasonable attorney's fees, by reason of the issuance of the certificates of title of the vehicle, manufactured home or mobile home or on account of any defect in or undisclosed security interest upon the right, title and interest of the applicant in and to the vehicle, manufactured home or mobile home. Any such interested person has a right of action to recover on the bond or cash for any breach of its conditions, but the aggregate liability of the surety to all persons shall not exceed the amount of the bond or cash. The bond or cash shall be returned at the end of three (3) years unless the commission has been notified of the pendency of an action to recover on the bond or cash or that the vehicle, manufactured home or mobile home does not belong to the registered owner or that it is encumbered by an undisclosed lien.

SECTION 13. Section 63-21-25, Mississippi Code of 1972, is amended as follows:

63-21-25. The State Tax Commission shall refuse issuance of a certificate of title:

(a) If any required fee is not paid; or

(b) If the commission has reasonable grounds to believe that the applicant is not the owner of the vehicle, manufactured home or mobile home, or that the application contains a false or fraudulent statement, or that the applicant has failed to furnish required information or documents or any additional information the commission reasonably requires.

SECTION 14. Section 63-21-29, Mississippi Code of 1972, is amended as follows:

63-21-29. If the State Tax Commission is not satisfied that there are no undisclosed security interests created before August 9, 1968, in a previously registered vehicle, or created before July 1, 1999, in a previously registered manufactured home or mobile home, the commission may, in addition to the commission's options under Section 63-21-27, issue a distinctive certificate of title of the vehicle containing the legend "This vehicle, manufactured home or mobile home may be subject to an undisclosed lien" and any other information the commission prescribes.

SECTION 15. Section 63-21-31, Mississippi Code of 1972, is amended as follows:

63-21-31. (1) If an owner transfers his interest in a vehicle, manufactured home or mobile home, other than by the creation of a security interest, he shall, at the time of the delivery of the vehicle, manufactured home or mobile home, execute an assignment and warranty of title to the transferee in the space provided therefor on the certificate or as the State Tax Commission prescribes, and cause the certificate and assignment to be mailed or delivered to the transferee.

(2) Except as provided in Section 63-21-35, the transferee shall, promptly after delivery to him of the vehicle, manufactured home or mobile home, execute the application for a new certificate of title in the space provided therefor on the certificate or as the commission prescribes, and cause the certificate and application to be delivered to a designated agent. If however, the transferor is not a designated agent, the certificate and application shall be processed by a county tax collector or a designated agent.

(3) Upon request of the owner or transferee, a lienholder in possession of the certificate of title shall, unless the transfer was a breach of his security agreement, deliver the certificate to the transferee. Upon receipt of the certificate the transferee shall make application to a designated agent for a new certificate as required by Section 63-21-15. The delivery of the certificate does not affect the rights of the lienholder under his security agreement.

(4) If a security interest is reserved or created at the time of the transfer, the certificate of title shall be retained by or delivered to the person who becomes the lienholder and the parties shall comply with the provisions of Section 63-21-47.

(5) Except as provided in Section 63-21-35, and as between the parties, a transfer by an owner is not effective until the provisions of this section have been complied with.

SECTION 16. Section 63-21-33, Mississippi Code of 1972, is amended as follows:

63-21-33. If a dealer buys a vehicle, manufactured home or mobile home and holds it for resale and procures the certificate of title from the owner or the lienholder within ten (10) days after delivery to him of the vehicle, manufactured home or mobile home, he need not send the certificate to the State Tax Commission. However, upon transferring the vehicle, manufactured home or mobile home to another person other than by the creation of a security interest, he shall promptly execute the assignment and warranty of title by a dealer, showing the names and addresses of the transferee and of any lienholder holding a security interest created or reserved at the time of the resale and the date of his security agreement, in the spaces provided therefor on the certificate or as the State Tax Commission prescribes, and deliver the certificate to a designated agent with the transferee's application for a new certificate.

Every dealer shall maintain for five (5) years a record in the form the State Tax Commission prescribes of every vehicle, manufactured home or mobile home bought, sold or exchanged by him or received by him for sale or exchange, which shall be open to inspection by a representative of the State Tax Commission or patrol or peace officer during reasonable business hours.

Any person found to be in possession of a vehicle, manufactured home or mobile home with an improperly assigned title which fails to identify the transferee shall immediately establish ownership of the vehicle, manufactured home or mobile home, register the vehicle, manufactured home or mobile home and pay the required tax and penalty. The vehicle, manufactured home or mobile home shall be impounded by state or local law enforcement officials until such time as the person in possession can prove ownership or until the rightful owner is located. In the event the rightful owner cannot be established within thirty (30) days, the vehicle, manufactured home or mobile home shall be deemed abandoned and shall be disposed of as provided by law.

An insurance company which obtains title to a motor vehicle as a result of paying a total loss claim resulting from collision, fire, flood or other cause shall obtain a salvage certificate of title in its name for such vehicle from the State Tax Commission. The provisions of this subsection shall not apply to vehicles ten (10) years old or older with a value of One Thousand Five Hundred Dollars ($1,500.00) or less, or to vehicles with damage which requires the replacement of five (5) or fewer minor components, which such insurer may dispose of by endorsing change in ownership on the certificate of title using space reserved for reassignment of title by licensed dealer without obtaining a salvage certificate of title.

SECTION 17. The following shall be codified as Section 63-21-40, Mississippi Code of 1972:

63-21-40. (1) An owner who scraps, dismantles or destroys a manufactured home or mobile home for which a certificate of title has been issued, and a person who purchases a manufactured home or mobile home as scrap or to be dismantled or destroyed for which a certificate of title has been issued, shall make such an indication on the back of the certificate of title and shall immediately cause the certificate of title and any other documents required by the State Tax Commission to be mailed or delivered to commission for cancellation.

(2) An insurance company which as a result of paying a total loss claim becomes the owner of a mobile home or manufactured home and obtains the insured's certificate of title, within seventy-two (72) hours after obtaining the title shall apply to the State Tax Commission for a new certificate of title, surrendering with its application the current certificate of title, including documentation to show if the title applied for is for a salvage mobile home or salvage manufactured home, and including a signed statement on original company letterhead that states: ( ) collision damage, ( ) flood damage, ( ) fire damage, ( ) wind damage, or ( ) other damage. If the damage is "other damage," the company shall describe the nature of the damage. The insurance company shall staple this statement to the certificate of title and make a notation on the face of the certificate of title. The application shall be made by the insurance company in the manner and form prescribed and provided by the State Tax Commission. The provisions of this subsection do not apply to a mobile home or manufactured home that is twenty (20) years old or older.

(3) Brands appearing on certificates of title issued by this state or another state that reveal a pertinent fact or facts about a mobile home or manufactured home shall be continued on certificates of title issued by this state. The State Tax Commission shall brand a certificate of title with "collision damage," "flood damage," "fire damage," "wind damage," or "other damage" where the immediate previous certificate of title was issued by this state. The State Tax Commission shall brand a certificate of title to be issued by this state with the same or other brands where the immediate previous certificate of title was issued by another state and such title indicates the same or other brands are appropriate. Such certificate of title shall not attest to the condition of the mobile home or manufactured home at the time the certificate of title is issued or to whether the mobile home or manufactured home has been rebuilt according to any applicable federal or state laws, rules or regulations.

SECTION 18. Section 63-21-35, Mississippi Code of 1972, is amended as follows:

63-21-35. (1) If the interest of an owner in a vehicle, manufactured home or mobile home passes to another other than by voluntary transfer the transferee shall, except as provided in subsection (2), promptly deliver to a county tax collector or a designated agent the last certificate of title, if available, proof of the transfer, and make application for a new certificate in the form the State Tax Commission prescribes.

(2) If the interest of the owner is terminated or the vehicle, manufactured home or mobile home is sold under a security agreement by a lienholder named in the certificate of title, the transferee shall promptly make application to a county tax collector or a designated agent for a new certificate in the form the commission prescribes. The application shall be accompanied by the last certificate of title and an affidavit made by or on behalf of the lienholder that the vehicle, manufactured home or mobile home was repossessed and that the interest of the owner was lawfully terminated or sold pursuant to the terms of the security agreement.

If the lienholder succeeds to the interest of the owner and holds the vehicle, manufactured home or mobile home for resale, he need not secure a new certificate of title but, upon transfer to another person, shall promptly mail or deliver to the transferee the certificate, affidavit and other documents required to be sent to the commission by the transferee. The transferee shall promptly make application to a county tax collector or a designated agent for a new certificate in the form prescribed by the commission.

(3) Notwithstanding anything to the contrary contained in this section, a person holding a certificate of title whose interest in the vehicle, manufactured home or mobile home has been extinguished or transferred other than by voluntary transfer shall mail or deliver the certificate to the commission upon request of the commission. The delivery of the certificate pursuant to the request of the commission does not affect the rights of the person surrendering the certificate. The action of the commission in issuing a new certificate of title as provided herein is not conclusive upon the rights of an owner or lienholder named in the old certificate.

SECTION 19. Section 63-21-37, Mississippi Code of 1972, is amended as follows:

63-21-37. The State Tax Commission, upon receipt of a properly assigned certificate of title, with an application for a new certificate of title, the required fee and any other documents required by the commission, shall issue a new certificate of title in the name of the transferee as owner and mail it to the first lienholder named in it or, if none, to the owner.

The commission, upon receipt of an application for a new certificate of title by a transferee other than by voluntary transfer, with proof of the transfer, the required fee and any other documents required by law, shall issue a new certificate of title in the name of the transferee as owner. If the outstanding certificate of title is not delivered to the commission, the commission shall make demand therefor from the holder thereof.

The commission shall file every surrendered certificate of title, or a microfilm of every such certificate, for a period of time deemed necessary by it in order to permit the tracing of title of the vehicle, manufactured home or mobile home designated therein.

SECTION 20. Section 63-21-41, Mississippi Code of 1972, is amended as follows:

63-21-41. This chapter does not apply to or affect:

(a) A lien given by statute or rule of law to a supplier of services or materials for the vehicle, manufactured home or mobile home;

(b) A lien given by statute to the United States, this state, or any political subdivision of this state;

(c) A security interest in a vehicle, manufactured home or mobile home created by a manufacturer or dealer who holds the vehicle, manufactured home or mobile home for sale; however, a buyer in the ordinary course of trade from the manufacturer or dealer takes title free of the security interest.

SECTION 21. Section 63-21-42, Mississippi Code of 1972, is amended as follows:

63-21-42. In the case of motor vehicles, trailers, manufactured homes or mobile homes, notwithstanding any other provision of law, a transaction does not create a sale or security interest merely because it provides that the rental price is permitted or required to be adjusted under the agreement either upward or downward by reference to the amount realized upon sale or other disposition of the motor vehicle, trailer, manufactured home or mobile home.

SECTION 22. Section 63-21-43, Mississippi Code of 1972, is amended as follows:

63-21-43. (1) Unless excepted by Section 63-21-41, a security interest in a vehicle, manufactured home or mobile home of a type which a certificate of title is required is not valid against creditors of the owner or subsequent transferees or lienholders of the vehicle, manufactured home or mobile home unless perfected as provided in this chapter.

(2) (a) A security interest is perfected at the time the owner signs a security agreement describing the vehicle, manufactured home or mobile home, the secured party gives value, the owner has rights in the vehicle, manufactured home or mobile home, and an application for certificate of title signed by the owner is presented to a designated agent.

(b) The designated agent shall deliver to the State Tax Commission the existing certificate of title, if any, an application for a certificate of title containing the name and address of the lienholder and the date of his security agreement, and the required fee, but the security interest will perfect at the time the requirements of subsection 2(a) of this section are met.

(3) If a vehicle, manufactured home or mobile home is subject to a security interest when brought into this state, the validity of the security interest is determined by the law of the jurisdiction where the vehicle, manufactured home or mobile home was when the security interest attached, subject to the following:

(a) If the parties understood at the time the security interest attached that the vehicle, manufactured home or mobile home would be kept in this state and it was brought into this state within thirty (30) days thereafter for purposes other than transportation through this state, the validity of the security interest in this state is determined by the law of this state.

(b) If the security interest was perfected under the law of the jurisdiction where the vehicle, manufactured home or mobile home was when the security interest attached, the following rules apply:

(i) If the name of the lienholder is shown on an existing certificate of title issued by that jurisdiction, his security interest continues perfected in this state.

(ii) If the name of the lienholder is not shown on an existing certificate of title issued by that jurisdiction the security interest continues perfected in this state for four (4) months after a first certificate of title of the vehicle, manufactured home or mobile home is issued in this state, and also thereafter if, within the period of four (4) months, it is perfected in this state. The security interest may also be perfected in this state after the expiration of the period of four (4) months, in which case perfection dates from the time of perfection in this state.

(c) If the security interest was not perfected under the law of the jurisdiction where the vehicle, manufactured home or mobile home was when the security interest attached, it may be perfected in this state, in which case perfection dates from the time of perfection in this state.

(d) A security interest may be perfected under paragraph (b)(ii) or paragraph (c) of this subsection, either as provided in subsection (2), or by the holder of the lien created out of this state delivering to a county tax collector or a designated agent a notice of security interest in the form the State Tax Commission prescribes, together with documents to support the security interest as required by the State Tax Commission and the required fee. The county tax collector or a designated agent shall process said notice in the manner prescribed by the State Tax Commission.

SECTION 23. Section 63-21-45, Mississippi Code of 1972, is amended as follows:

63-21-45. (1) If an owner creates a security interest in a vehicle, manufactured home or mobile home:

(a) The owner shall immediately execute the application in the space provided therefor on the certificate of title, or on a separate form the State Tax Commission prescribes to name the lienholder on the certificate showing the name and address of the lienholder and the date of his security agreement, and cause the certificate, application and the required fee to be delivered to the lienholder.

(b) The lienholder shall immediately cause the certificate, application and required fee to be mailed or delivered to a county tax collector or a designated agent.

(c) Upon request of the owner or subordinate lienholder, a lienholder in possession of the certificate of title shall either mail or deliver the certificate to the subordinate lienholder for delivery to a county tax collector or a designated agent or, upon receipt from the subordinate lienholder of the owner's application and the required fee, mail or deliver them to a county tax collector or a designated agent with the certificate. The delivery of the certificate does not affect the rights of the first lienholder under his security agreement.

(d) Upon receipt of the certificate of title, application and the required fee, the State Tax Commission shall either endorse on the certificate or issue a new certificate containing the name and address of the new lienholder, and mail the certificate to the first lienholder named in it.

(2) Information evidencing a bank or lending institution's lien or other security interest in a motor vehicle's, manufactured home's or mobile home's certificate of title may be transferred by electronic means as provided in Section 63-21-16.

SECTION 24. Section 63-21-47, Mississippi Code of 1972, is amended as follows:

63-21-47. A lienholder may assign, absolutely or otherwise, his security interest in the vehicle, manufactured home or mobile home to a person other than the owner without affecting the interest of the owner or the validity of the security interest. However, any person without notice of the assignment is protected in dealing with the lienholder as the holder of the security interest and the lienholder remains liable for any obligations as lienholder until the assignee is named as lienholder on the certificate in the manner prescribed by the State Tax Commission.

The commission shall file each assignment received by the commission with the required fee, and note the assignee as lienholder upon the record of notices of security interests maintained by the commission.

SECTION 25. Section 63-21-49, Mississippi Code of 1972, is amended as follows:

63-21-49. (1) Upon the satisfaction of a security interest in a vehicle, manufactured home or mobile home for which the certificate of title is in the possession of the lienholder, he shall, within ten (10) days after demand and, in any event, within thirty (30) days, execute a release of his security interest, in the space provided therefor on the certificate or as the State Tax Commission prescribes, and mail or deliver the certificate and release to the next lienholder named therein, or, if none, to the owner or any person who delivers to the lienholder an authorization from the owner to receive the certificate. The owner other than a dealer holding the vehicle, manufactured home or mobile home for resale, shall promptly cause the certificate and release to be mailed or delivered to the commission, who shall release the lienholder's rights on the certificate or issue a new certificate.

(2) Upon the satisfaction of a security interest in a vehicle, manufactured home or mobile home for which the certificate of title is in the possession of a prior lienholder, the lienholder whose security interest is satisfied shall within ten (10) days after demand and, in any event, within thirty (30) days execute a release in the form the commission prescribes and deliver the release to the owner or any person who delivers to the lienholder an authorization from the owner to receive it. The lienholder in possession of the certificate of title shall either deliver the certificate to the owner, or the person authorized by him, for delivery to the commission or, upon receipt of the release, mail or deliver it with the certificate to the commission who shall release the subordinate lienholder's rights on the certificate or issue a new certificate.

(3) Upon receipt of the aforementioned releases of security interests, the commission shall file each release in the manner prescribed by the commission and note the same upon the records of notices of security interests maintained by it.

SECTION 26. Section 63-21-53, Mississippi Code of 1972, is amended as follows:

63-21-53. If a security interest in a previously registered vehicle is perfected under any other applicable law of this state as of August 9, 1968, and if a security interest in a previously registered manufactured home or mobile home is perfected under any other applicable law of this state as of July 1, 1999, the security interest continues perfected until its perfection lapses under the law under which it was perfected. This would apply only to vehicles, manufactured homes or mobile homes not required to be titled under this chapter.

SECTION 27. Section 63-21-57, Mississippi Code of 1972, is amended as follows:

63-21-57. The State Tax Commission shall file each notice of security interest received by the commission with the required fee and maintain a record of all notices of security interests filed by the commission:

(a) Alphabetically, under the name of the owner;

(b) Under the vehicle, manufactured home or mobile home identification number;

(c) Under the certificate of title number; and

(d) In the discretion of the commission, by any other method it determines.

The commission, before issuing or reissuing a certificate of title, shall check the name of the owner and the certificate of title number of the vehicle, manufactured home or mobile home against the record above provided for.

SECTION 28. Section 63-21-59, Mississippi Code of 1972, is amended as follows:

63-21-59. The State Tax Commission shall suspend or revoke a certificate of title, upon notice and reasonable opportunity to be heard, if the commission finds:

(a) The certificate of title was fraudulently procured or erroneously issued, or

(b) The vehicle, manufactured home or mobile home has been scrapped, dismantled or destroyed.

Suspension or revocation of a certificate of title does not in itself affect the validity of a security interest noted on it.

When the commission suspends or revokes a certificate of title, the owner or person in possession of it shall, immediately upon receiving notice of the suspension or revocation, mail or deliver the certificate to the commission.

The commission may seize and impound any certificate of title which has been suspended or revoked.

SECTION 29. Section 63-21-61, Mississippi Code of 1972, is amended as follows:

63-21-61. The owner of any motor vehicle, manufactured home or mobile home for which the State Tax Commission has refused to issue a certificate of title, or has suspended or revoked the certificate of title thereon, or any person having an interest in such motor vehicle, manufactured home or mobile home, or having a lien thereon, who feels that he has been denied any right under this chapter by the commission, or its designated agents, or his designated agents, may, within ninety (90) days thereafter, file a petition in the county or circuit court of either of the counties hereinafter designated for a hearing or review of such action of the commission. The judge of such court shall set the matter for hearing or review upon not less than ten (10) days' notice after the execution of proper process or citation duly served upon the party or parties made defendant thereto, and shall thereupon hear such cause and enter such order as may be proper. Such hearing may be heard either in term time or vacation. Such petition may be filed in either the county or circuit court of the county wherein any petitioner resides; or, in the event of a corporation or an association, in any county in which it is domiciled or does business; or in the county in which such certificate of title was issued; or in the county in which the office of the State Tax Commission is located.

SECTION 30. Section 63-21-65, Mississippi Code of 1972, is amended as follows:

63-21-65. Except as provided in Section 63-21-64, the State Tax Commission shall pay into the General Fund the fees collected under this chapter. As much of such fees as authorized by the Legislature shall be used by the State Tax Commission to defray the cost of carrying out the duties of the State Tax Commission including the maintenance of the automated statewide motor vehicle and manufactured housing registration system.

SECTION 31. Section 63-21-67, Mississippi Code of 1972, is amended as follows:

63-21-67. The rules and regulations promulgated by the State Tax Commission shall make suitable provisions for the use by an applicant of the duplicate copy of his application for a certificate of title to serve as a permit for the operation of the motor vehicle or the use and occupation of a manufactured home or mobile home described in the application until the commission either issues the certificate of title of such motor vehicle, manufactured home or mobile home or refuses to issue the certificate. The commission and every designated agent receiving an application for the certificate of title, when the provisions of this chapter have been otherwise complied with, shall deliver to the applicant the duplicate copy of his application which shall contain a suitable permit for the purposes mentioned in this paragraph.

In the event the commission refuses to issue the certificate of title the applicant shall, immediately upon receiving written notice from the commission that such certificate will not be issued for the reason or reasons stated in the notice, deliver or mail to the commission by registered mail the duplicate copy of his application containing the permit mentioned in the previous paragraph of this section and, in the case of a vehicle, the current privilege license tag which was issued for the vehicle. The motor vehicle, manufactured home or mobile home described in said application shall not be operated on the highways or other public places of this state or used or occupied after the applicant receives notice that the certificate will not be issued unless its operation is subsequently authorized by the commission either by the issuance of a new permit or by a certificate of title. If for any reason the said duplicate copy of the application for certificate of title and, in the case of a vehicle, the current privilege license tag which was issued for the vehicle in question is not received by the commission within ten (10) calendar days after the commission mails written notice to the applicant that it will not issue the certificate of title applied for, the commission or, at the request of the commission, any state highway patrolman, sheriff or other peace officer of this state, is authorized and empowered to require and compel the surrender of said duplicate copy of the application for certificate of title and, in the case of a vehicle, the said current privilege license tag. The commission, after it obtains possession of said duplicate copy of application for certificate of title and, in the case of a vehicle, said current privilege license tag, is authorized to retain same until it is satisfied that said applicant is entitled to receive a certificate of title of the vehicle, manufactured home or mobile home in question.

SECTION 32. The following provision shall be codified as Section 63-21-64, Mississippi Code of 1972:

63-21-64. There shall be paid to the State Tax Commission for issuing and processing documents required by this chapter, fees for manufactured homes or mobile homes according to the following schedule:

(a) Each application for certificate

of title $ 8.00

(b) Each application for replacement or

corrected certificate of title 8.00

(c) Each suspension or revocation of

certificate of title 8.00

(d) Each notice of security interest 8.00

(e) Each release of security interest 8.00

(f) Each assignment by lienholder 8.00

(g) Each application for information as to the

status of the title of a manufactured home or mobile home 8.00

The designated agent may add the sum of One Dollar ($1.00) to each document processed for which a fee is charged to be retained as his commission for services rendered. All other fees collected shall be remitted to the State Tax Commission.

For each fee collected according to the schedule provided in this section, Four Dollars ($4.00) of each such fee shall be paid to the State Tax Commission to defray the costs of the commission in processing and issuing such documents. The disposition of fees collected under this section shall be governed by the provisions of this section and not by any other provisions of this chapter.

If more than one (1) transaction be involved in any application on a single manufactured home or mobile home and if supported by all required documents, the fee charged by the tax commission's designated agent for processing and issuing shall be considered as only one (1) transaction.

SECTION 33. Section 27-41-101, Mississippi Code of 1972, is amended as follows:

27-41-101. (1) In the event the tax collector elects to use the provisions of Sections 27-41-101 through 27-41-109 to collect delinquent tax payments on personal property and, upon default of the payment of ad valorem taxes upon personal property upon the due dates prescribed in this chapter or, in the case of mobile or manufactured homes classified as personal property, the due date prescribed in Section 27-53-11, the tax collector shall give written notice to the taxpayer and to any secured lender demanding the payment of the ad valorem taxes on personal property then remaining in default within twenty (20) days from the date of the delivery of the notice. The notice shall be sent by certified or registered mail to the taxpayer at the address given by the taxpayer to the tax assessor or collector upon registration, or delivered by an employee of the tax collector either to the taxpayer or someone of suitable age and discretion at the taxpayer's place of business or residence. The notice shall be sent by certified or registered mail to the secured lender at the address listed on the State Tax Commission's statewide network at the time the taxes become delinquent if a certificate of title has been issued or the address given on the instruments filed with the chancery clerk granting the lender a security interest in the manufactured home.

(2) If the taxpayer, any person liable for the payment of ad valorem taxes on personal property or the secured lender, if any, fails or refuses to pay the taxes after receiving the notice and demand as provided in subsection (1) of this section, the tax collector may file a notice of a tax lien for such ad valorem taxes with the circuit clerk of the county in which the taxpayer resides or owns property which shall be enrolled as a judgment on the judgment roll.

(3) Immediately upon receipt of the notice of the tax lien for ad valorem taxes on personal property, the circuit clerk shall enter the notice of a tax lien as a judgment upon the judgment roll and show in the appropriate columns the name of the taxpayer as judgment debtor, the name of the tax collector as judgment creditor, the amount of the taxes, interest, fees and costs and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk; provided, however, that the preference of a judgment in regard to any personal property upon which the taxes are assessed, excepting motor vehicles as defined by the Motor Vehicle Ad Valorem Tax Law of 1958, and manufactured housing and mobile homes having certificates of title as defined by the Mississippi Motor Vehicle and Manufactured Housing Title Law shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created upon such personal property. The judgment shall be valid and a preference in the case of manufactured housing and mobile homes having certificates of title if the judgment is for the taxes reflected on the county tax rolls and related fees and charges on that manufactured home or mobile home and the required notice was furnished to the taxpayer and the lien creditor reflected on the certificate of title or chancery clerk's records, as applicable. The amount of the judgment shall be a debt due the county and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. The judgment shall be the equivalent of any enrolled judgment of a court of record and shall serve as authority for the issuance of writs of execution, writs of attachment, writs of garnishment or other remedial writs. The tax collector may issue warrants for collection of ad valorem taxes from such judgments, in lieu of the issuance of any remedial writ by the circuit clerk, as provided in Sections 27-41-103 and 27-41-105; provided, however, that the judgment shall not be a lien upon the property of the taxpayer for a longer period than seven (7) years from the date of the filing of the notice of tax lien for ad valorem taxes, damages and interest unless action be brought thereon before the expiration of such time or unless the tax collector refiles such notice of tax lien before the expiration of such time. The judgment shall be a lien upon the property of the taxpayer for a period of seven (7) years from the date of refiling such notice of tax lien unless action be brought thereon before the expiration of such time or unless the tax collector refiles such notice of tax lien before the expiration of such time. There shall be no limit upon the number of times that the tax collector may refile notices of tax liens.

SECTION 34. Section 27-41-103, Mississippi Code of 1972, is amended as follows:

27-41-103. The tax collector may issue a warrant under his official seal directed to the sheriff of any county of the state commanding him to immediately seize and sell the real and personal property of the person owning the property found within the county in which the judgment is enrolled for the payment of the amount of ad valorem tax on personal property as set forth in the warrant, and the cost of executing the warrant. Any such property sold shall be sold by sheriff's bill of sale.

SECTION 35. Section 27-53-1, Mississippi Code of 1972, is amended as follows:

27-53-1. For the purposes of this chapter * * *:

(a) "Manufactured home or manufactured housing" means any structure transportable in one or more sections, which, in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes with or without a permanent foundation that complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 USCS, Section 5401, when such trailer is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such structures which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.

(b) "Mobile home" means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes, with or without a permanent foundation and manufactured prior to June 15, 1976, when such structure is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such structures which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.

(c) "In transit home" means any such manufactured home or mobile home or similar structure or vehicle which is not parked but which is being moved from place to place over the highways and streets of the state by being supported by two (2) or more wheels by motive power not its own and which vehicle is taxed under the provisions of the motor vehicle ad valorem tax law. This definition is limited to those vehicles which are actually in transit and excludes any vehicles which are parked for more than an overnight stop.

(d) "Person" means any natural person, agency, firm, corporation, copartnership, joint stock, or other association or organization.

(e) "Manufactured home roll" means the special separate assessment roll in which all manufactured and mobile home assessments shall be kept unless and until such manufactured and mobile home shall become an improvement on real estate and placed on the land rolls.

SECTION 36. Section 27-53-3, Mississippi Code of 1972, is amended as follows:

27-53-3. The State Tax Commission shall furnish to each official scale located on highways at the entrance to the state printed forms to be completed by the driver of all vehicles towing manufactured homes, mobile homes or in transit homes. The forms shall contain the following information about the manufactured homes, mobile homes or in transit homes being towed: (a) the name of its owner; and (b) the post office or street address to which it is to be delivered. In addition, each manufactured home, mobile home or in transit home dealer doing business in the State of Mississippi shall furnish to the State Tax Commission, at regular intervals, detailed reports which shall include the above information. From this information and other information that may come into its possession, the State Tax Commission, at monthly intervals, shall compile and furnish to each county tax collector an accurate list of all manufactured homes and mobile homes delivered to or located in that county during the preceding month. The list shall be compiled by the county and contain the following information: (a) the name of the owner; and (b) the post office or street address to which the manufactured home or mobile home was delivered.

SECTION 37. Section 27-53-5, Mississippi Code of 1972, is amended as follows:

27-53-5. (1) It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such manufactured home or mobile home with the tax collector of the county where the manufactured home or mobile home is located. If a certificate of title has been issued or applied for concerning the manufactured home or mobile home, the original certificate of title or a copy of the application shall be presented to the tax collector at the time of the registration. The registration application for such manufactured home or mobile home shall contain the following information: name and address of owner, length and width of the manufactured home or mobile home, serial number of manufactured home or mobile home, make of manufactured home or mobile home, date of purchase, present market value, and address where manufactured home or mobile home is located if other than the address of the owner. At the time that an owner registers his manufactured home or mobile home, and before a registration certificate may be issued by the tax collector, the owner of the manufactured home or mobile home shall pay a registration fee of One Dollar ($1.00) to the county tax collector and provide proof of payment of the previous year's taxes unless the manufactured home or mobile home was purchased from a licensed dealer. It is also the duty of the owner of the manufactured home or mobile home to reregister his manufactured home or mobile home with the tax collector within seven (7) days after the relocation of such manufactured home or mobile home from one (1) location in the county to another location in the county in order that there will always be on file with the tax collector the current address of such manufactured home or mobile home.

(2) It shall be the duty of every manufactured home or mobile home owner to provide proof of registration in the county in which the manufactured home or mobile home is located and at the address at which utility service is to be provided, as required by subsection (1), to each utility company whose service is procured by the owner before the utility company shall connect its services. For purposes of this section, "utility" shall mean and include water, gas, electric and telephone services, including such utilities as are owned and operated by municipalities.

(3) No utility company shall connect, provide or transfer service without receiving and recording the number of the current registration certificate issue for the manufactured home or mobile home at the address where service will be connected, provided or transferred.

(4) It shall be the duty of every manufactured home or mobile home owner subject to the use tax levy in Section 27-67-5 to provide proof of payment of such tax prior to the time of registration. If the manufactured home or mobile home has been registered in another county in this state, then the owner shall only need to show proof of such registration.

(5) Every utility company * * * shall furnish to the county tax collector, upon request, the names, addresses and registration numbers of all manufactured home or mobile home customers to whom the utility company provides a service.

SECTION 38. Section 27-53-7, Mississippi Code of 1972, is amended as follows:

27-53-7. 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.

SECTION 39. Section 27-53-9, Mississippi Code of 1972, is amended as follows:

27-53-9. 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.

SECTION 40. Section 27-53-11, Mississippi Code of 1972, is amended as follows:

27-53-11. 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 ad valorem taxes on manufactured homes and mobile homes shall be due and payable annually; provided, however, that all ad valorem taxes on manufactured homes and mobile homes that have been classified as real property shall be due and payable in the same manner as prescribed for other real property. No additional ad valorem taxes are due on a manufactured home or mobile home that is brought into a county from another county in this state if the owner shows proof of payment of ad valorem taxes in the other county.

SECTION 41. Section 27-53-13, Mississippi Code of 1972, is amended as follows:

27-53-13. 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 property.

SECTION 42. Section 27-53-15, Mississippi Code of 1972, is amended as follows:

27-53-15. The manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located shall have the option at the time of registration of declaring whether the manufactured home or mobile home shall be classified as personal or real property. If the manufactured home or mobile home is to be classified as real property, then the wheels and axles must be removed and it must be anchored and blocked in accordance with the rules and procedures promulgated by the Commissioner of Insurance of the State of Mississippi. After the wheels and axles have been removed and the manufactured home or mobile home has been anchored and blocked in accordance with such rules and procedures, the manufactured home or mobile home shall be considered to have been affixed to a permanent foundation. The county tax assessor shall then enter the manufactured home or mobile home on the land rolls and tax it as real property on the land on which it is located from the date of registration. At such time, the county tax assessor shall issue a certificate certifying that the manufactured home or mobile home has been classified as real property. Such certificate shall contain the name of the owner of the manufactured home or mobile home, the name of the manufacturer, the model, the serial number and the legal description of the real property on which the manufactured home or mobile home is located. The county tax assessor shall cause such certificate to be filed in the land records of the county in which the property is situated. After filing, the chancery clerk shall forward the certificate to the owner. For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate. Upon the filing of the certificate in the land records, the manufactured home or mobile home shall then be considered real property for purposes of ad valorem taxation. The filing of such a certificate shall not affect the validity or priority of any existing perfected lien. If a manufactured home or mobile home is classified as real property and no certificate of title was required to be issued or issued for such property pursuant to Chapter 21, Title 63, Mississippi Code of 1972, a security interest may be obtained therein through the use of a mortgage or deed of trust describing both the manufactured home or mobile home and the land on which the manufactured home or mobile home is located. For a manufactured home or mobile home classified as personal property for which no certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, the perfection of a security interest therein shall be governed by the provisions of Chapter 9, Title 75, Mississippi Code of 1972. Regardless of whether a manufactured home or mobile home for which a certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, is * * * classified as real property or is classified as personal property, the perfection of a security interest therein shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972. A manufactured home or mobile home that has been classified as personal property may be reclassified as real property at the option of its owner if the owner obtains a certification from the tax assessor as provided in this section. Conversely, a manufactured home or mobile home that has been classified as real property may be reclassified for purposes of ad valorem taxation as personal property at the option of its owner if there is no lien against it and if the owner notifies the county tax assessor to reassess it and have the county tax collector enter it upon the manufactured home rolls. Upon a request for reclassification, if no certificate of title was required to be issued or issued for the manufactured home or mobile home, there must be no lien against it and the property owner shall present proof satisfactory to the tax assessor that there are no liens outstanding on the property. If there is a lien against the manufactured home or mobile home, the county tax assessor shall refuse to allow the county tax collector to reclassify it as personal property until the lien has been released. If a certificate of title as provided in Chapter 21, Title 63, Mississippi Code of 1972, has been issued, the manufactured home or mobile home may be reclassified for ad valorem taxation purposes regardless of whether a lien exists on the certificate of title. Upon such request, the tax assessor may issue a certificate cancelling the classification of the manufactured home or mobile home as real property and cause such certification to be filed in the land records of the county in which the property is situated. For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate.

SECTION 43. Section 27-53-17, Mississippi Code of 1972, is amended as follows:

27-53-17. (1) (a) 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 for nonpayment or delinquency of taxes shall be the same as is prescribed by law in regard to real estate. Except as otherwise provided in this section, in the case of all other manufactured homes or mobile homes, if the ad valorem tax is not paid within ninety (90) days after it becomes due and payable as provided by Section 27-53-11, the tax collector shall have the authority to file a civil suit in order to collect these taxes. Suits to collect delinquent manufactured home or mobile home taxes may be combined and included in one or more civil suits, the costs of which (including publication fees and like necessary expenses) shall be assessed pro rata among the delinquent taxpayers party to a suit as part of the judgment.

(b) After taking all possible legal action, the tax collector shall submit a report of uncollected manufactured home or mobile home taxes to the board of supervisors. Such report shall be verified by the affidavit of the collector, that he has made, in person or by deputy, a legal demand for taxes due and that the taxpayers mentioned in the report have failed to pay their taxes. Separate lists of the delinquents shall be made for each election district and for each city, town and village.

(c) The board shall allow the collector a credit for those taxes which it is satisfied may remain uncollected without the default of the collector, and no more. A list of the allowances shall be made out and certified by the clerk and transmitted to the Auditor of Public Accounts, and shall be credited to the collector in his settlement with the auditor and chancery clerk.

(2) As an alternative to the authority granted under this section to county tax collectors to file suit for the collection of delinquent manufactured home or mobile home taxes, the board of supervisors of any county, in its discretion, may contract in the manner provided in Section 19-3-41 with a private attorney or private collection agent or agents for the collection of delinquent ad valorem taxes on manufactured homes or mobile homes that are entered as personal property on the manufactured home rolls.

(3) As an alternative to the method of collecting delinquent taxes provided for in this section, the method provided for in Sections 27-41-101 through 27-41-109 may, in the discretion of the tax collector, be used to collect delinquent ad valorem taxes on manufactured homes or mobile homes classified as personal property.

SECTION 44. Section 27-53-19, Mississippi Code of 1972, is amended as follows:

27-53-19. 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 tax collector shall attach the property immediately.

SECTION 45. Section 27-53-21, Mississippi Code of 1972, is amended as follows:

27-53-21. 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 or mobile homes included in the land rolls shall be collected by the county and city tax collectors as on all other realty.

SECTION 46. Section 27-53-23, Mississippi Code of 1972, is amended as follows:

27-53-23. 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 manufactured and mobile home assessment schedule which shall be used by the proper officials in assessing manufactured home or mobile home ad valorem taxes for the year.

In no instance may any taxing agency, under authority of this chapter, either reduce or increase for the purpose of ad valorem taxation the existing value of any manufactured home or mobile home from that shown by the aforesaid assessment schedule.

Any person objecting to the assessment schedule as it affects the assessed value of his manufactured home or mobile home as personal property may proceed as is provided for under Section 27-51-23, Mississippi Code of 1972. Any person objecting to the real property assessment as it affects the assessed value of his manufactured home or mobile home may proceed as in such cases made and provided by law as pertains to real property.

SECTION 47. Section 27-53-27, Mississippi Code of 1972, is amended as follows:

27-53-27. The following are exempt from the taxes authorized by this chapter:

(a) In transit homes subject to the motor vehicle ad valorem tax law.

(b) 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 at the effective date of this chapter.

(c) Manufactured homes or mobile homes owned by and/or in the possession of a dealer as merchandise.

(d) Any nonresident member of the armed forces of the United States of America owning and living in a manufactured home or mobile home within the state in compliance with military orders.

SECTION 48. Section 27-53-31, Mississippi Code of 1972, is amended as follows:

27-53-31. 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, 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 manufactured home or mobile home. In no event, however, shall such person claiming credit under this provision be entitled to a cash refund.

In order to obtain benefit of this credit, such person must submit proof supported by affidavit of three (3) reputable citizens that such manufactured home or 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.

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 49. This act shall take effect and be in force from and after July 1, 1999.