MS HB62

Authorizes owners of manufactured homes or mobile homes sold for taxes to redeem the property within one year after the sale by paying the tax collector all taxes owed, sale costs, 5% damages on the tax amount, and 1.5% monthly interest.

Requires the chancery clerk to provide written notice to the home owner and all lienholders between 45-90 days before the redemption period expires, using the same form and manner as notices for land sold for taxes.

Grants the chancery clerk the same duties and authority regarding manufactured home tax sales that they have for land tax sales under sections 27-45-1 and 27-45-5.

Upon redemption payment, the chancery clerk must execute a quitclaim release document that eliminates all state and purchaser claims to the property.

Takes effect July 1, 2020.