GroundRules
Miss. Code Ann. § 27-53-27: Miss. Code Ann. § 27-53-27
Where this section sits in the code
- MS Code
- Title 27
The following are exempt from the taxes authorized by this chapter:
(a) In transit homes subject to the motor vehicle ad valorem tax law.
(b) Any manufactured home or mobile home located on land which is owned by the same person owning and occupying said manufactured home or mobile home which was assessed on the land rolls at the effective date of this chapter.
(c) Manufactured homes or mobile homes owned by and/or in the possession of a dealer as merchandise.
(d) Any nonresident member of the armed forces of the United States of America owning and living in a manufactured home or mobile home within the state in compliance with military orders.
Collected 2026-09-17T20:49:39Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source