{"data":{"id":"us-ms/miss.-code-ann.-37-57-115","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 37-57-115","heading":"Miss. Code Ann. § 37-57-115","body":"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.","path":["MS Code","Title 37"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"6a818a7a16fe9b3955da4651e008211c14b9a0db358d7c9d5c59871ba5c23dbe","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-37-57-113","next":"us-ms/miss.-code-ann.-37-57-117"},"notice":"GroundRules: Original legal text. Not legal advice."}