Senate Bill 2045

AN ACT TO REQUIRE ANY PERSON WHO APPLIES FOR THE REGISTRATION AND LICENSING OF A VEHICLE SHALL BE REQUIRED TO PAY ANY MANUFACTURED HOME OR MOBILE HOME AND OTHER PERSONAL PROPERTY AD VALOREM TAXES FOR WHICH THE APPLICANT MAY BE LIABLE PRIOR TO REGISTRATION AND LICENSING OF THE VEHICLE; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) Any person who applies for the registration and licensing of a vehicle under this chapter shall be required to pay prior to registration and licensing of the vehicle:

(a) Any ad valorem taxes due for a manufactured home or mobile home for which the applicant may be liable; and

(b) Any other ad valorem taxes on personal property for which the applicant may be liable.

(2) For purposes of this section the terms "manufactured home" and "mobile home" shall have the meaning attached to such terms in Section 27-33-1.

SECTION 2. Section 1 of this act shall be codified in Chapter 19, Title 27, Mississippi Code of 1972.

SECTION 3. This act shall take effect and be in force from and after July 1, 2006.