CHAPTER 11. TAXATION.

§11-5-12. Mobile homes situate upon property owned by a person other than owner of mobile home.

Mobile homes situated upon property owned by a person other than the owner of the mobile home are classified as personal property whether or not the mobile home is permanently affixed to the real estate and, unless subject to assessment as Class II property under section eleven of this article or section two, article four of this chapter, are assessed as Class III or Class IV personal property, as may be appropriate in the circumstances.

A mobile home permanently attached to the real estate of the owner may not be classified as personal property if the owner has filed a canceled certificate of title with the clerk of the county commission and the clerk has recorded it in the same manner as deeds are recorded and indexed.

Bills Affecting §11-5-12

2003 Regular Session: HB3014
2003 Regular Session: HB3113
2004 Regular Session: HB4534
2004 Regular Session: SB320
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2008 Regular Session: HB4551
2008 Regular Session: SB596
2012 Regular Session: SB459
2014 Regular Session: HB4517
2014 Regular Session: SB574
2017 Regular Session: SB335