MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Finance
By: Senator(s) Fillingane
AN ACT TO AMEND SECTION 27-53-5, MISSISSIPPI CODE OF 1972, TO EXEMPT OWNERS OF MANUFACTURED HOMES OR MOBILE HOMES FROM CERTAIN REGISTRATION REQUIREMENTS IF THE TITLE TO SUCH HOME HAS BEEN RETIRED IN ACCORDANCE WITH THIS ACT; TO AMEND SECTION 27-53-15, MISSISSIPPI CODE OF 1972, TO REVISE THE MANNER IN WHICH A MANUFACTURED HOME OR MOBILE HOME IS TAXED AS REAL PROPERTY OR PERSONAL PROPERTY; TO AMEND SECTION 63-21-11, MISSISSIPPI CODE OF 1972, TO EXEMPT MANUFACTURED HOMES OR MOBILE HOMES WHOSE TITLE HAS BEEN PERMANENTLY RETIRED FROM REGISTRATION; TO AMEND SECTION 63-21-16, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT NO CERTIFICATE OF TITLE SHOULD BE ISSUED WHEN AN AFFIDAVIT OF AFFIXATION IS OF RECORD; TO AMEND SECTION 63-21-17, MISSISSIPPI CODE OF 1972, TO REQUIRE THE DEPARTMENT OF REVENUE TO MAINTAIN CERTAIN RECORDS; TO AMEND SECTION 63-21-25, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT NO CERTIFICATE OF TITLE SHOULD BE ISSUED WHEN AN AFFIDAVIT OF AFFIXATION IS OF RECORD; TO AMEND SECTION 63-21-30, MISSISSIPPI CODE OF 1972, TO REVISE THE PROCEDURE FOR RETIRING TITLE TO MANUFACTURED HOMES OR MOBILE HOMES; TO REQUIRE AN AFFIDAVIT OF AFFIXATION TO BE RECORDED IN THE OFFICIAL RECORDS OF THE CHANCERY CLERK; TO REQUIRE CERTAIN INFORMATION TO ACCOMPANY THE AFFIDAVIT OF AFFIXATION; TO REQUIRE THE OWNER OR LIENHOLDER OF THE MANUFACTURED OR MOBILE HOME TO FILE AN APPLICATION WITH THE DEPARTMENT OF REVENUE FOR RETIREMENT OF TITLE; TO PROVIDE A PROCEDURE FOR THE SEVERANCE OF A MANUFACTURED OR MOBILE HOME FROM THE REAL PROPERTY TO WHICH IT HAS BECOME AFFIXED; TO PROVIDE A PROCEDURE TO DOCUMENT THE DESTRUCTION OR UNINHABITABILITY OF A MANUFACTURED OR MOBILE HOME WHOSE TITLE HAS BEEN RETIRED; TO PROVIDE CERTAIN FORMS; TO AMEND SECTION 63-21-37, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT NO CERTIFICATE OF TITLE SHOULD BE ISSUED WHEN AN AFFIDAVIT OF AFFIXATION IS OF RECORD; TO AMEND SECTION 63-21-43, MISSISSIPPI CODE OF 1972, TO CLARIFY WHEN A PMSI IS PERFECTED; TO AMEND SECTION 63-21-57, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR CONTINUATION OF A LIEN IN CERTAIN CIRCUMSTANCES; TO AMEND SECTION 63-21-64, MISSISSIPPI CODE OF 1972, TO ADD A FEE FOR APPLICATION WITH THE DEPARTMENT OF REVENUE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. 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 or vehicle identification number (VIN) 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 either (a) 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), or (b) a certified copy of a recorded affidavit of affixation, together with a copy of the initial or any subsequent written confirmation from the Department of Revenue that the title to such home has been permanently retired, 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 either
(a) the number of the current registration certificate * * * issued for the manufactured home
or mobile home at the address where service will be connected, provided or
transferred, or (b) instrument number or the book and page where the
affidavit of affixation is recorded.
(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, in its discretion, may furnish to the county tax collector, upon request, the names and addresses of all manufactured home or mobile home customers to whom the utility company provides a service.
(6) The owner of a manufactured home or mobile home whose title has been permanently retired to real property under Section 63-21-30 shall be exempt from the requirements of subsection (1) of this section until such time as the owner of such manufactured home or mobile home files an affidavit of severance.
SECTION 2. Section 27-53-15, Mississippi Code of 1972, is amended as follows:
27-53-15. (1) A manufactured home or mobile home shall be considered personal property for purposes of ad valorem taxation unless the manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located either:
(a) Declares at the time of registration that the manufactured home or mobile home shall be classified as real property for ad valorem tax purposes only under subsection (2) of this section; or
(b) Permanently retires the title to real property under Section 63-21-30.
(2) 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 for ad valorem tax purposes only. If the
manufactured home or mobile home is to be classified as real property for ad
valorem tax purposes only, 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 for
ad valorem tax purposes only. 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 or VIN 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 * * * Ten Dollars ($10.00) shall be
collected by the county tax assessor * * * and retained by the county tax
assessor and the county tax assessor shall also collect the applicable fee
pursuant to Section 25-7-9(1)(b) for the filing of the certificate and such fee
shall be forwarded to the chancery clerk. 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 only.
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 for ad valorem tax purposes only 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 for ad valorem tax purposes only 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 for ad valorem tax purposes
only 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 for ad valorem tax
purposes only may be reclassified for purposes of ad valorem taxation only
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 only 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 for
ad valorem tax purposes only 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 * * * Ten Dollars
($10.00) shall be collected by the county tax assessor * * * and retained by the county tax
assessor and the county tax assessor shall also collect the applicable fee pursuant
to Section 25-7-9(1)(b) for the filing of the certificate and such fee shall be
forwarded to the chancery clerk.
(3) If the title to a manufactured home or mobile home has been permanently retired to real property under Section 63-21-30, then the county tax assessor shall 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 recordation of the affidavit of affixation. Upon the filing of the affidavit of affixation in the land records, the manufactured home or mobile home shall be considered real property for ad valorem taxation and for all other purposes.
SECTION 3. Section 63-21-11, Mississippi Code of 1972, is amended as follows:
63-21-11. (1) 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 * * *;
(j) A manufactured home with respect to which the requirements of subsections (1) through (5) of Section 63-21-30, as applicable, have been satisfied unless with respect to the same manufactured home or mobile home there has been recorded an affidavit of severance pursuant to subsection (6) of Section 63-21-30.
(2) Nothing in this section shall prohibit the issuance of a certificate of title to the nonresident owner of an all-terrain vehicle that is purchased in this state.
SECTION 4. Section 63-21-16, Mississippi Code of 1972, is amended as follows:
63-21-16. (1) All
designated agents appointed by the * * * Department of Revenue
under Section 63-21-13, Mississippi Code of 1972, may electronically transmit
to the * * * Department of Revenue 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 * * * Department of Revenue.
Transmission of data shall meet minimum criteria and edits established by the * * * Department of Revenue
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 * * * Department of Revenue,
including lienholder name, mailing address and lienholder account number
assigned to a lienholder by the * * * Department of Revenue
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(1)(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 * * * Department of Revenue
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 * * * Department of Revenue.
(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 * * * Department of Revenue 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 * * * Department of Revenue. The completed
application shall be forwarded to the * * * Department of Revenue
within three (3) working days.
(8) The * * * Department of Revenue,
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 * * * Department of Revenue
that the data necessary for the issuance of a new certificate of title exists,
the * * * Department of Revenue 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 * * * Department of Revenue.
(10) If a participating
designated agent fails to comply with the provisions of this section or the
rules adopted by the * * * Department of Revenue to implement this
section, the * * * Department of Revenue 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 * * * Department of Revenue
under Section 63-21-13, that choose to electronically transmit information on
applications for certificates of title to the * * * Department of Revenue.
This section shall not apply to other designated agents.
(12) Notwithstanding the foregoing, the Department of Revenue shall not issue a certificate of title to a manufactured home or mobile home with respect to which title has been retired to real property under Section 63-21-30 unless with respect to the same manufactured home or mobile home title has been severed from real property pursuant to Section 63-21-30.
SECTION 5. Section 63-21-17, Mississippi Code of 1972, is amended as follows:
63-21-17. (1) The * * * Department of Revenue
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 * * * department.
(2) The * * * Department of Revenue
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 * * * Department of Revenue, by any other method the * * * department determines.
(3) The Department of Revenue shall maintain a record of each affidavit of affixation filed in accordance with subsections (3), (4) and (5) of Section 63-21-30. The record shall state the name and mailing address of each owner of the related manufactured home, the county of recordation, the date of recordation, and the book and page number of each book of records in which there has been recorded an affidavit of affixation under subsections (1) and (2) of Section 63-21-30, the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number or VIN of the manufactured home or mobile home, to the extent that such data exists, and any other information the Department of Revenue prescribes.
(4) The Department of Revenue shall maintain a record of each manufacturer's certificate of origin submitted for the purpose of effectuating the retirement of title as provided in Section 63-21-30. The record shall state the name and mailing address of each owner of the manufactured home, the date the manufacturer's certificate of origin was submitted, the county of recordation, the date of recordation, and the book and page number of each book of records in which there has been recorded an affidavit of affixation under subsections (1) and (2) of Section 63-21-30, the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number or VIN of the manufactured home or mobile home, to the extent that such data exists, and any other information the Department of Revenue prescribes.
(5) The Department of Revenue shall maintain a record of each certificate of title accepted for surrender as provided in subsection (5) of Section 63-21-30. The record shall state the name and mailing address of each owner of the manufactured home, the date the certificate of title was accepted for surrender, the county of recordation, the date of recordation, and the book and page number of each book of records in which there has been recorded an affidavit of affixation under subsections (1) and (2) of Section 63-21-30, the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number or VIN of the manufactured home or mobile home, to the extent that such data exists, and any other information the Department of Revenue prescribes.
(6) The Department of Revenue shall maintain a record of each affidavit of severance filed in accordance with subsection (6) of Section 63-21-30. The record shall state the name and mailing address of each owner of the related manufactured home, the county of recordation, the date of recordation, and the book and page number of each book of records in which there has been recorded an affidavit of severance under subsection (6) of Section 63-21-30, the name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number or VIN of the manufactured home or mobile home, to the extent that such data exists, and any other information the Department of Revenue prescribes.
(7) Records of affidavits of affixation, submitted manufacturer's certificates of origin, surrendered certificates of title, and affidavits of severance shall be maintained permanently and be subject to public records request. The records of affidavits of affixation, submitted manufacturer's certificates of origin, and surrendered certificates of title shall include a statement that the manufactured home is real property as provided in subsections (13) and (14) of Section 63-21-30.
SECTION 6. Section 63-21-25, Mississippi Code of 1972, is amended as follows:
63-21-25. The * * * Department of Revenue
shall refuse issuance of a certificate of title:
(a) If any required
fee is not paid; * * *
(b) If the * * * department 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 * * * department reasonably
requires * * *;
or
(c) If the certificate of title is to a manufactured home or mobile home with respect to which title has been retired to real property under Section 63-21-30 unless with respect to the same home title has been severed from real property pursuant to Section 63-21-30.
SECTION 7. Section 63-21-30, Mississippi Code of 1972, is amended as follows:
63-21-30. * * * (1) If
the legal owner of a manufactured home or mobile home and the real property to
which the manufactured home or mobile home has become affixed, wishes to
permanently retire the title to a manufactured home or mobile home to real
property, then such owner may file or cause to be filed an affidavit of
affixation duly sworn to and acknowledged before any officer or person
authorized to administer an oath under the laws of this state in the official
records of the chancery clerk of the county, or in the judicial district in
counties having more than one (1) such district, in which the real property is
located, which contains or is accompanied by:
(a) The names and addresses of the legal owner or owners of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;
(b) The name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number or VIN of the manufactured home or mobile home, to the extent such data exists;
(c) The legal description and indexing instructions of the real property to which the manufactured home or mobile home is or shall be permanently affixed;
(d) A statement that the party executing the affidavit is the owner of the real property described therein;
(e) A statement that the manufactured home is to be taxed as an improvement to the real property;
(f) A statement that either:
(i) The manufactured home or mobile home is covered by a certificate of title that the owner shall surrender to the Department of Revenue;
(ii) The manufactured home or mobile home is covered by a manufacturer's statement or certificate of origin that the owner shall surrender to the Department of Revenue; or
(iii) The manufactured home or mobile home is not covered by a certificate of title and the owner of the manufactured home or mobile home, after diligent search and inquiry, is unable to produce the original manufacturer's certificate of origin for the manufactured home or mobile home, together with a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership acceptable to the Department of Revenue;
(g) A statement whether or not the manufactured home or mobile home is subject to one or more security interests or liens and if the manufactured home or mobile home is subject to one or more security interests or liens, the name and address of each party holding a security interest in or lien on the manufactured home or mobile home, including each holder shown on any certificate of title issued by the Department of Revenue, if any, the original principal amount secured by each security interest or lien;
(h) A lien release as to each party holding a security interest in or lien on the manufactured home or mobile home;
(i) A statement that:
(i) All permits required by applicable governmental authorities have been obtained;
(ii) The homeowner intends that the mobile home or manufactured home be an immovable fixture and a permanent part of the real property; and
(iii) The wheels and axles have been removed;
(j) A statement that the manufactured home is permanently connected to a septic or sewer system and other utilities such as electricity, water and/or gas;
(k) A statement that all ad valorem taxes due and payable for the manufactured home or mobile home and land on which it is located have been paid, together with a paid receipt for the prior year confirming the same;
(l) If different than the owner, the name and address of a person authorized to file a certified copy of the affidavit of affixation with the tax collector after it has been duly recorded in the real property records;
(m) A statement authorizing the tax collector or other designated agent to submit the completed application to the Department of Revenue for retirement of the title to the manufactured home or mobile home to real property; and
(n) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute.
(2) The chancery clerk, upon receipt of an affidavit of affixation meeting the requirements set forth in subsection (1) of this section and applicable fee to record the affidavit and provide a certified copy thereof, shall record the affidavit of affixation in the official records and shall provide a certified copy of the recorded affidavit to the owner or other party submitting the affidavit of affixation for recording. The chancery clerk shall forward a copy of the recorded affidavit of affixation to the county tax assessor in order to assist in locating and identifying the manufactured home or mobile home for property tax purposes.
(3) After completing the requirements in subsections (1) and (2) of this section, the owner of the manufactured home or mobile home, or lienholder as shown on the certificate of title pursuant to a power of attorney from the owner of the manufactured home or mobile home, if such lienholder is a designated agent, or the person authorized in the affidavit of affixation, shall file a certified copy of the recorded affidavit of affixation with the tax collector of the county where the manufactured home or mobile home is located for retirement of the home's title, accompanied by:
(a) A copy of the deed or other instrument of conveyance of legal ownership to the real property to which the manufactured home or mobile home has become affixed conveying a fee simple or other legal ownership interest in the subject real property; and
(b) One (1) of the following:
(i) The certificate of title to the manufactured home or mobile home duly endorsed or otherwise showing the release of any lienholders noted on the certificate of title;
(ii) The manufacturer's certificate of origin; or
(iii) If the manufactured home or mobile home is not covered by a certificate of title and the owner of the manufactured home or mobile home, after diligent search and inquiry, is unable to produce the original manufacturer's certificate of origin for the manufactured home or mobile home, a statement to that effect in the affidavit of affixation, together with a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership acceptable to the Department of Revenue.
(4) Upon receipt of the affidavit of affixation and accompanying documents, the tax collector shall submit the completed application for the retirement of the title to the manufactured home or mobile home to the Department of Revenue.
(5) Upon receipt of an application containing the items required in subsections (3) and (4) of this section, the Department of Revenue shall retire the title and shall notify the applicant, the lender, and authorized representative, if any, in writing at the address shown in the affidavit that the title to the manufactured home or mobile home has been retired. If the affidavit of affixation indicates that the manufactured home or mobile home is currently covered by a certificate of origin or is not covered by a certificate of title and after diligent search and inquiry the owner is unable to produce the original manufacturer's certificate of origin, but otherwise provides a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of manufactured home or mobile home, or other due proof of ownership in a form acceptable to the Department of Revenue, then the Department of Revenue may issue a certificate of title for the purpose of effectuating the retirement of title.
(6) If the legal owner of the manufactured home or mobile home whose title has been retired under this section and the real property to which the manufactured home or mobile home has become affixed, wishes to detach or sever the manufactured home or mobile home from the real property, then such owner may file or cause to be filed an affidavit of severance duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state in the official records of the chancery clerk in the county, or in the judicial district in counties having more than one (1) such district, in which the real property is located, which contains or is accompanied by:
(a) The names and mailing addresses of the legal owners of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;
(b) A description of the manufactured home or mobile home including the name of the manufacturer, the model year, make, width, length, and the serial number or VIN of the manufactured home or mobile home;
(c) The book and page number or instrument number, and date of recordation of the affidavit of affixation;
(d) A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation;
(e) A statement that the manufactured home is no longer to be taxed as an improvement to the real property;
(f) A statement whether or not the manufactured home or mobile home and real property to which the home is affixed is subject to one or more security interests or liens and if the same is subject to one or more security interests or liens, the name and address of each party holding a security interest in or lien on the manufactured home or mobile home and the real property to which it is affixed, the original principal amount secured by each security interest or lien and a statement that the security interest or lien as to the manufactured home or mobile home shall be released;
(g) A lien release as to the manufactured home or mobile home or, if the lienholder desires to retain a security interest or lien in the manufactured home or mobile home after title is severed from the real property, a lienholder's statement of the names and addresses of any lienholders in the order of their priority and the dates of their mortgages, deeds of trust or other liens filed of record upon the real property;
(h) A statement that all ad valorem taxes due and payable for the land on which the manufactured home or mobile home is located have been paid, together with paid receipts for the prior year confirming the same and acknowledgement that taxes for the current year, which are assessed but not yet due and payable, will be based on the status of the manufactured home or mobile home and real property to which it is attached as of January 1 of the current year;
(i) If different than the owner, the name and address of a person authorized to file a certified copy of the affidavit of severance with the tax collector after it has been duly recorded in the real property records and the person has received the newly issued certificate of title from the Department of Revenue;
(j) A statement authorizing the tax collector or other designated agent to submit the completed application to the Department of Revenue for the issuance of a new certificate of title to the manufactured home or mobile home; and
(k) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute.
(7) If a manufactured home or mobile home whose title has been retired pursuant to this section is destroyed completely or otherwise becomes uninhabitable, and the legal owner of the manufactured home or mobile home, and the real property to which the manufactured home or mobile home was affixed, desires to document the destruction or uninhabitability thereof, then the owner of such destroyed or uninhabitable manufactured home or mobile home may file an affidavit of destruction duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state in the official records of the chancery clerk in the county and applicable judicial district, if any, in which the real property is located, which contains or is accompanied by:
(a) The date and cause of destruction or uninhabitability of the manufactured home or mobile home;
(b) The names and mailing addresses of the legal owner of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;
(c) A description of the manufactured home or mobile home including the name of the manufacturer, the model year, make, width, length and the serial number or VIN of the manufactured home;
(d) The book and page number or instrument number, and date of recordation of the affidavit of affixation;
(e) A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation; and
(f) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute.
(8) The chancery clerk, upon receipt of an affidavit of severance meeting the requirements set forth in subsection (6) of this section or an affidavit of destruction meeting the requirements set forth in subsection (7) of this section and applicable fee to record the affidavit and provide a certified copy thereof, shall record the affidavit of severance or destruction, as applicable, in the official records and provide a certified copy of the recorded affidavit to the owner or other party submitting the affidavit for recording and shall forward a copy of the affidavit to the county tax assessor in order to assist in (a) in the case of an affidavit of severance, locating and identifying the manufactured home or mobile home for property tax purposes; or (b) in the case of an affidavit of destruction, removing the manufactured home or mobile home from the tax roll.
(9) After completing the requirements in subsections (6) and (8) of this section, the owner of the manufactured home or mobile home, and the real property to which the manufactured home or mobile home has become affixed with a recorded and retired title, or the person authorized in the affidavit of severance, shall file a certified copy of the duly recorded affidavit of severance with the tax collector of the county where the manufactured home or mobile home is located for the issuance of a new certificate of title to the manufactured home or mobile home, accompanied by:
(a) An abstract of land title showing legal ownership of the manufactured home or mobile home and real property along with any unreleased mortgages, deeds of trust or other liens filed of record upon the real property;
(b) A lien release as to the manufactured home or mobile home or a lienholder's statement of the names and addresses of any lienholders in the order of their priority; and
(c) The required fee for the certificate of title for the manufactured home or mobile home.
(10) Upon receipt of the items required in subsection (9) of this section, the tax collector of the county where the manufactured home or mobile home is located shall, for any manufactured home or mobile home for which a certificate of title would be required under Section 63-21-9, submit the completed application to the Department of Revenue for the issuance of a new certificate of title to the legal owner of the real property identified in the affidavit of severance.
(11) Upon receipt of an application containing the items required in subsection (10) of this section, the Department of Revenue shall issue a new certificate of title in the name of the legal owner(s) of the real property to which the manufactured home or mobile home was attached and, if applicable, shall list the lienholders, if any, in the order of their priority as shown in the abstract of title. The new certificate of title shall be delivered to the applicant or authorized representative, if any, at the address shown in the affidavit.
(12) Upon completing the requirements in subsection (10) of this section, the conveyance of and the perfection of a security interest in a manufactured home or mobile home shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972, or Chapter 9, Title 75, Mississippi Code of 1972, as applicable.
(13) A manufactured home or mobile home shall be deemed real property for all purposes and shall be governed by the laws applicable thereto, upon the occurrence of all of the following events:
(a) An affidavit of affixation conforming to subsection (1) of this section has been duly recorded; and
(b) An application for retirement of the title to a manufactured home or mobile home conforming to subsection (3) of this section has been filed with the Department of Revenue.
When an application for retirement is filed with the Department of Revenue within sixty (60) days of recording the related affidavit of affixation in the official records of the chancery clerk in the county, or in the judicial district in counties having more than one (1) such district, in which the real property is located and the application is thereafter accepted by the department, the requirements of this section shall be deemed satisfied as of the date the affidavit of affixation is recorded.
(14) A manufactured home or mobile home whose title has been retired pursuant to this section shall be conveyed by deed or other real property contract and shall only be transferred or otherwise contracted together with the real property to which it is affixed, unless and until the procedures described in this section for severance or destruction and issuance of a new title are followed. The legal description in any such conveyance instrument may include a recitation that the real property includes a manufactured home or mobile home permanently affixed to the real property but such a recitation is not required.
(15) If the title has been retired under this section, for purposes of perfecting, realizing, and foreclosure of security interests, a separate security interest in the manufactured home or mobile home shall not exist, and the manufactured home or mobile home shall only be secured as part of the real property to which it is attached through a mortgage or deed of trust and such lien shall automatically attach as of the date of recording and must be foreclosed in the same manner as a mortgage on real property.
(16) Upon written request, the Department of Revenue shall provide written acknowledgment of compliance with the provisions of this section. Such written acknowledgment may be filed in the official records of the chancery clerk in the county, or in the judicial district in counties having more than one (1) such district, in which the real property is located.
(17) This section applies to the sale or transfer of manufactured homes or mobile homes occurring on or after the effective date of this act, or to any person who voluntarily elects to retire the title to the manufactured home or mobile home pursuant to this section.
(18) Recordation of the affidavit of affixation pursuant to subsections (1) and (2) of this section shall be prima facie evidence that the manufactured home or mobile home has become affixed to the real property as an improvement to real property and shall satisfy the requirements of 11 USC Section 1322(b)(2), or any successor statute, to the extent the manufactured home or mobile home constitutes the owner's principal residence.
(19) The affidavit of affixation required pursuant to this section shall be in substantially the following form:
THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
____________________________ ______________________
____________________________ ______________________
AFFIDAVIT OF AFFIXATION
(MANUFACTURED HOME OR MOBILE HOME)
STATE OF _________________
COUNTY OF ________________
Before me, the undersigned notary public in and for said county and state, appeared [type the name and address of each homeowner signing this affidavit], known to me (or satisfactorily proven) to be the person(s) whose name(s) is/are subscribed below (each a "homeowner"), and who, being by me first duly sworn, did each by personal oath state as follows:
1. Homeowner(s) own(s) the manufactured home or mobile home ("home") described as follows:
__________________________________________________________________
Manufacturer's Name Make Model Name Model Year
__________________________________________________________________
Manufacturer's Serial No./VIN Length/Width New/Used
2. The home is or will be located at the following "property address":
__________________________________________________________________
Street City County State Zip Code
3. The legal description of the real property where the home is or will be permanently affixed ("land") is:
[insert legal description]
4. The homeowner(s) executing below is/are all the legal owner(s) of the real property to which the home has become permanently affixed.
5. The home shall be assessed and taxed as an improvement to the land.
6. Check one:
[ ] The home is currently covered by a certificate of title and the homeowner shall surrender the original title to a designated agent on behalf of the Department of Revenue;
[ ] The home is currently covered by a manufacturer's certificate of origin and the homeowner shall submit the original certificate of origin to a designated agent on behalf of the Department of Revenue; or
[ ] The home is not covered by a certificate of title and the owner of the manufactured home, after diligent search and inquiry, is unable to produce the original manufacturer's certificate of origin for the home, and a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of manufactured home or mobile home, or other due proof of ownership in a form acceptable to the Department of Revenue is attached hereto.
7. The home (check one):
[ ] is not subject to any security interest or lien; or
[ ] is subject to the following security interests or liens:
__________________________________________________________________
Lienholder #1 Original Principal Amount Secured
__________________________________________________________________
Address:
__________________________________________________________________
Lienholder #2 Original Principal Amount Secured
__________________________________________________________________
Address:
8. Other than those disclosed in this affidavit, the homeowner is not aware of (a) any other security interest or lien affecting the home; and (b) any other facts or information that could reasonably affect the validity of the title of the home or the existence or nonexistence of security interests or lien in it.
9. A release of personal property security interest or lien from each of the lienholders identified in paragraph 7 of this affidavit, if any, is attached hereto.
10. (a) All permits required by applicable governmental authorities have been obtained; (b) the wheels and axles have been removed; and (c) the home is or will be permanently connected to a septic or sewer system and other utilities such as electricity, water and/or gas.
11. The home is or shall become an immovable fixture and a permanent part of the real property.
12. All ad valorem taxes currently due and payable for the home and the land to which it is attached have been paid and a receipt for the prior year confirming the same are attached hereto.
13. The homeowner(s) hereby authorize(s) the following person(s) to file an application to retire title to the home with the tax collector of the county where the manufactured home or mobile home is located and to receive written acknowledgement from the Department of Revenue of retirement of title:
__________________________________________________________________
Name of Authorized Representative_________________________________
Mailing Address __________________________ Phone Number __________
14. The homeowner(s) hereby authorize(s) the tax collector to submit the completed application on behalf of the homeowner(s) to the Department of Revenue to permanently retire title to the manufactured home or mobile home to herein described land. This affidavit is executed by homeowner(s) pursuant to applicable state law and shall be recorded in the official land records in the county, or in the judicial district in counties having more than one (1) such district, in which the home is located.
Further, affiant(s) sayeth naught.
__________________________________________________________________
Signature of Homeowner #1:
__________________________________________________________________
Printed Name Address City State Zip Code
__________________________________________________________________
Signature of Homeowner #2 (If more than one homeowner):
__________________________________________________________________
Printed Name Address City State Zip Code
Sworn to and subscribed before me this the _____ day of ____________, 20__.
_______________________________
Notary Public
My Commission Expires: _________________________
(20) The affidavit of severance required pursuant to this section shall be in substantially the following form:
THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
____________________________ ______________________
____________________________ ______________________
AFFIDAVIT OF SEVERANCE
(MANUFACTURED HOME OR MOBILE HOME)
STATE OF ___________________
COUNTY OF __________________
Before me, the undersigned notary public in and for said county and state, appeared [type the name and address of each homeowner signing this affidavit], known to me (or satisfactorily proven) to be the person(s) whose name(s) is/are subscribed below (each a "homeowner"), and who, being by me first duly sworn, did each by personal oath state as follows:
1. Homeowner(s) own(s) the manufactured home or mobile home ("home") described as follows:
__________________________________________________________________
Manufacturer's Name Make Model Name Model Year
__________________________________________________________________
Manufacturer's Serial No./VIN Length/Width
2. The title to the home was previously retired pursuant to that certain affidavit of affixation recorded on ______________ in Book ______, Page ______ or as Instrument ___________.
3. The homeowner(s) executing below is/are all the legal owner(s) of the real property to which the home has become permanently affixed.
4. Upon the recording hereof, the home shall no longer be assessed and taxed as an improvement to real property.
5. The home (check one):
[___] is not subject to any security interest or lien; or
[___] is subject to the following security interests or lien:
__________________________________________________________________
Lienholder #1 Original Principal Amount Secured
__________________________________________________________________
Address:
__________________________________________________________________
Lienholder #2 Original Principal Amount Secured
__________________________________________________________________
Address:
6. Other than those disclosed in this affidavit, the homeowner is not aware of (a) any other security interest or lien affecting the home; or (b) any other facts or information that could reasonably affect the validity of the title of the home or the existence or nonexistence of security interests or lien in it.
7. Check one:
[ ] A release of the real property security interest or lien from each of the lienholders identified in paragraph 6 of this affidavit, if any, is attached hereto; or
[ ] A statement from each of the lienholders identified in paragraph 6 of this affidavit is attached hereto authorizing the lienholder's security interest or lien to be recorded on the face of the certificate of title and, if more than one lienholder, the order of priority of the same.
8. All ad valorem taxes due and payable for the land on which the home is located have been paid, and a paid receipt for the prior year confirming the same are attached hereto. Homeowner acknowledges that taxes for the current year, which are assessed but not yet due and payable, will be based on the status of the home and land to which it is attached as of January 1 of the current year.
9. The homeowner(s) hereby authorize(s) the following person(s) to file a certified copy of the affidavit of severance with the tax collector of the county where the manufactured home or mobile home is located and to receive the newly issued certificate of title from the Mississippi Department of Revenue:
__________________________________________________________________
Name of Authorized Representative Mailing Address Phone Number
10. The homeowner(s) hereby authorize(s) the tax collector to submit the completed application on behalf of the homeowner(s) to the Department of Revenue to sever title to the manufactured home or mobile home from herein described land and issue a new certificate of title in the name of the homeowner(s).
This affidavit is executed by homeowner(s) pursuant to applicable state law and shall be recorded in the official land records in the county in which the home is located.
Further, affiant(s) sayeth naught.
_______________________________________
Signature of Homeowner #1:
__________________________________________________________________
Printed Name Address City State Zip Code
__________________________________________________________________
Signature of Homeowner #2 (If more than one homeowner):
__________________________________________________________________
Printed Name Address City State Zip Code
Sworn to and subscribed before me this the _____ day of ____________, 20__.
_______________________________
Notary Public
My Commission Expires: _________________________
(21) The affidavit of destruction required pursuant to this section shall be in substantially the following form:
THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
____________________________ ______________________
____________________________ ______________________
AFFIDAVIT OF DESTRUCTION
(MANUFACTURED HOME OR MOBILE HOME)
STATE OF ___________________
COUNTY OF __________________
Before me, the undersigned notary public in and for said County and State, appeared [type the name(s) of each homeowner signing this affidavit], known to me (or satisfactorily proven) to be the person(s) whose name(s) is/are subscribed below (each a "homeowner"), and who, being by me first duly sworn, did each by personal oath state as follows:
1. Homeowner(s) own(s) the manufactured home or mobile home ("home") described as follows:
__________________________________________________________________
Manufacturer's Name Make Model Name Model Year
__________________________________________________________________
Manufacturer's Serial No./VIN Length/Width New/Used
2. The title to the home was previously retired pursuant to that certain affidavit of affixation recorded on ______________ in the official land records of __________ County, Mississippi, in Book ______, Page ______ or as Instrument ___________.
3. The homeowner(s) executing below is/are all the legal owner(s) of the real property to which the home is/was permanently affixed.
4. The home was destroyed or became uninhabitable on ___________ (insert date) as a result of ________________________ (describe cause).
This affidavit is executed by homeowner(s) pursuant to applicable state law and shall be recorded in the official land records in the county, or in the judicial district in counties having more than one (1) such district, in which the home is located.
Further, affiant(s) sayeth naught.
_______________________________________
Signature of Homeowner #1
__________________________________________________________________
Printed Name Address City State Zip Code
__________________________________________________________________
Signature of Homeowner #2 (If more than one (1) homeowner)
__________________________________________________________________
Printed Name Address City State Zip Code
Sworn to and subscribed before me this _____ day of _______________, 20__.
_______________________________
Notary Public
My Commission Expires: _________________________
SECTION 8. Section 63-21-37, Mississippi Code of 1972, is amended as follows:
63-21-37. Except as
provided in subsection (c) of Section 63-21-25, the * * * Department of Revenue,
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 * * * Department of Revenue, 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.
Except as provided in
subsection (c) of Section 63-21-25, the * * * Department of Revenue, 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 Department of Revenue, the * * * department shall make demand
therefor from the holder thereof.
The * * * Department of Revenue shall
file every surrendered certificate of title, every manufacturer's
certificate of origin, 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. Such
filing requirement shall be in addition to and not in substitution for the
recordkeeping requirements set forth in Section 63-21-17, which recordkeeping
requirements are not limited to any period of time.
SECTION 9. 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; provided, however, that a purchase money security interest under Chapter 9, Title 75 (Uniform Commercial Code - secured transactions) in a mobile home or a manufactured home is perfected against the rights of judicial lien creditors and execution creditors on and after the date such purchase money security interest attaches.
(b) The designated
agent shall deliver to the * * * Department of Revenue
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 * * * Department of Revenue
prescribes, together with documents to support the security interest as
required by the * * * Department of Revenue 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 Department of Revenue.
SECTION 10. Section 63-21-57, Mississippi Code of 1972, is amended as follows:
63-21-57. The * * * Department of Revenue
shall file each notice of security interest received by the * * * department with the required
fee and maintain a record of all notices of security interests filed by the * * * department:
(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 * * *
department, by any other method it determines.
The * * * department, 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.
The recordkeeping requirements are in addition to the recordkeeping requirements set forth in Section 63-21-17 and Section 63-21-37. The records required to be maintained by Section 63-21-17 shall be maintained indefinitely.
SECTION 11. Section 63-21-64, Mississippi Code of 1972, is amended as follows:
63-21-64. There shall be paid to the Department of Revenue 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................................................ $ 9.00
(b) Each application for replacement or
corrected certificate of title.......................... 9.00
(c) Each suspension or revocation of
certificate of title.................................... 9.00
(d) Each notice of security interest.......... 9.00
(e) Each release of security interest......... 9.00
(f) Each assignment by lienholder............. 9.00
(g) Each application for information as to the status of the title of a manufactured home or mobile home.............. 9.00
(h) Each application for retirement, destruction or severance of title pursuant to Section 63-21-30...................... 9.00
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 department.
If more than one (1)
transaction is involved in any application on a single manufactured home or
mobile home and if supported by all required documents, the fee charged by the * * * department's designated
agent for processing and issuing shall be considered as only one (1)
transaction.
SECTION 12. This act shall take effect and be in force from and after July 1, 2018.