Miss. Code Ann. § 37-57-115: Miss. Code Ann. § 37-57-115

In addition to mobile home ad valorem taxes assessed and collected under authority of Chapter 53 of Title 27, Mississippi Code of 1972 , the boards of supervisors are hereby authorized and empowered to levy a ten dollar ($10.00) ad valorem tax upon each mobile home or house trailer used as a family dwelling not heretofore occupied or used for residential purposes within the county as defined in Section 27-53-1, Mississippi Code of 1972 , to be collected by the county tax assessor-collector annually and deposited into a county trust fund entitled “county school building and repair fund” and expended by the county board of education for capital improvements and equipment only in such compacted areas.