MS SB2841

Adds new subsection (2) to Section 27-53-19 making it prima facie evidence of intent to avoid taxes when a manufactured or mobile home owner blocks access to prevent service of notice of sale or determination of occupancy status, authorizing immediate attachment by the county tax collector

Retains existing subsection (1) of Section 27-53-19 establishing that removal of a manufactured or mobile home after assessment and unpaid ad valorem taxes constitutes prima facie evidence of intent to avoid taxes, with immediate attachment by county tax collector

Brings forward Section 27-53-15 which establishes the classification of manufactured homes and mobile homes as personal or real property for ad valorem taxation purposes and the procedures for reclassification

Allows manufactured home owners to elect real property classification by removing wheels and axles, anchoring and blocking per state insurance commissioner rules, with county tax assessor issuing a certificate and filing in land records

Takes effect July 1, 2025