Bill Text: MS HB552 | 2018 | Regular Session | Introduced

Mississippi House Bill 552 (Prior Session Legislation)

Introduced

Bill Title: Manufactured and mobile homes; revise procedure for retiring title.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2018-01-30 - Died In Committee [HB552 Detail]

Download: Mississippi-2018-HB552-Introduced.html

MISSISSIPPI LEGISLATURE

2018 Regular Session

To: Judiciary A

By: Representative Snowden

House Bill 552

AN ACT TO AMEND SECTION 63-21-30, MISSISSIPPI CODE OF 1972, TO REVISE THE PROCEDURE FOR RETIRING TITLE TO MANUFACTURED HOMES OR MOBILE HOMES; TO REQUIRE AN AFFIDAVIT OF AFFIXATION TO BE RECORDED IN THE OFFICIAL RECORDS OF CHANCERY CLERK; TO REQUIRE CERTAIN INFORMATION TO ACCOMPANY THE AFFIDAVIT OF AFFIXATION; TO REQUIRE THE OWNER OR LIENHODER OF THE MANUFACTURED OR MOBILE HOME TO FILE AN APPLICATION WITH THE DEPARTMENT OF REVENUE FOR RETIREMENT OF TITLE; TO PROVIDE A PROCEDURE FOR THE SEVERANCE OF A MANUFACTURED OR MOBILE HOME FROM THE REAL PROPERTY TO WHICH IT HAS BECOME AFFIXED; TO PROVIDE A PROCEDURE TO DOCUMENT THE DESTRUCTION OR UNINHABITABILITY OF A MANUFACTURED OR MOBILE HOME WHOSE TITLE HAS BEEN RETIRED; TO PROVIDE CERTAIN FORMS; TO AMEND SECTION 27-53-15, MISSISSIPPI CODE OF 1972, TO REVISE THE MANNER IN WHICH A MANUFACTURED HOME OR MOBILE HOME IS TAXED AS REAL PROPERTY OR PERSONAL PROPERTY; TO AMEND SECTION 27-53-5, MISSISSIPPI CODE OF 1972, TO EXEMPT OWNERS OF MANUFACTURED HOMES OR MOBILE HOMES FROM CERTAIN REGISTRATION REQUIREMENTS IF THE TITLE TO SUCH HOME HAS BEEN RETIRED IN ACCORDANCE WITH THIS ACT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 63-21-30, Mississippi Code of 1972, is amended as follows:

63-21-30. * * * (1) The certificate of title or the manufacturer's statement or certificate of origin to a manufactured home or mobile home may be retired by the Department of Revenue if the owner of the manufactured home or mobile home and the real property to which it has become affixed records an affidavit of affixation in the official records of the chancery clerk in the county, or in the judicial district in counties having more than one (1) such district, in which the real property is located, which contains or is accompanied by:

(a) The names and addresses of the legal owner or owners of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;

(b) The name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number of the manufactured home or mobile home;

(c) The legal description and indexing instructions of the real property to which the manufactured home or mobile home is or shall be permanently affixed;

(d) A statement that the party executing the affidavit is the owner of the real property described therein;

(e) A statement that the manufactured home is to be taxed as an improvement to the real property;

(f) A statement that either:

(i) The manufactured home or mobile home is covered by a certificate of title that the owner shall surrender to the Department of Revenue;

(ii) The manufactured home or mobile home is covered by a manufacturer's statement or certificate of origin that the owner shall surrender to the Department of Revenue; or

(iii) The manufactured home or mobile home is not covered by a certificate of title and the owner of the manufactured home or mobile home, after diligent search and inquiry, is unable to produce the original manufacturer's certificate of origin for the manufactured home or mobile home;

(g) The name and mailing addresses of any lienholders holding consensual security interests in the manufactured home or mobile home or whose liens have been noted upon any certificate of title covering the manufactured home or mobile home;

(h) A statement that:

(i) All permits required by applicable governmental authorities have been obtained;

(ii) The foundation system for the manufactured home or mobile home complies with the Uniform Standards Code for Factory-Built Homes Law and the rules and regulations issued pursuant thereto and manufacturer's specifications applicable to the manufactured home or mobile home becoming a permanent structure upon the real property; and

(iii) The wheels and axles have been removed;

(i) A statement that the manufactured home is permanently connected to a septic or sewer system and other utilities such as electricity, water and/or gas;

(j) If different than the owner, the name and address of a person designated for filing the certified copy of the affidavit of affixation with the Department of Revenue after it has been duly recorded in the real property records; and

(k) Due acknowledgement of the signature of each affiant as required by Mississippi Code Annotated 89-3-1 et seq. or any successor statute.

(2) The chancery clerk, upon receipt of an affidavit of affixation meeting the requirements set forth in subsection (1) of this section and applicable fee to record the affidavit and provide a certified copy thereof, shall record the affidavit of affixation in the official records and provide a certified copy of the recorded affidavit to the owner or other party submitting the affidavit of affixation for recording. The chancery clerk shall forward a copy of the recorded affidavit of affixation to the county tax assessor in order to assist in locating and identifying the manufactured home or mobile home for property tax purposes.

(3) The owner of the manufactured home or mobile home, or lienholder as shown on the certificate of title pursuant to a power of attorney from the owner of the manufactured home or mobile home, or the person designated in the affidavit of affixation shall file an application with the Department of Revenue for retirement of the title to the manufactured home or mobile home after completing the requirements in subsections (1) and (2) of this section. Such application shall include:

(a) A copy of the deed or other instrument of conveyance of legal ownership to the real property to which the manufactured home or mobile home has become affixed conveying a fee simple or other legal ownership interest in the subject real property;

(b) A certified copy of the duly recorded affidavit of affixation containing the information required in subsection (1) of this section executed by all persons having a legal ownership interest in the manufactured home or mobile home and the real property to which the manufactured home or mobile home has become affixed; and

(i) The certificate of title to the manufactured home or mobile home duly endorsed or otherwise showing the release of any lienholders noted on the certificate of title;

(ii) If the manufactured home or mobile home was in this state and manufactured or assembled or was the subject of first sale or use prior to July 1, 1999, and not covered by a certificate of title, the manufacturer's statement or certificate of origin; or

(iii) If the manufactured home or mobile home was in this state and manufactured or assembled or was the subject of first sale or use prior to July 1, 1999, and not covered by a certificate of title and the owner of the manufactured home or mobile home, after diligent search and inquiry, is unable to produce the original manufacturer's certificate of origin for the manufactured home or mobile home, a statement to that effect in the affidavit of affixation.

(4) Upon receipt of an application containing the items required in subsection (3) of this section, the Department of Revenue shall retire the title and shall notify the applicant and the lender and designated agent, if any, in writing at the address shown in the affidavit that the title has been retired.

(5) If the legal owner of the manufactured home or mobile home whose title has been retired under this section and the real property to which the manufactured home or mobile home has become affixed, wishes to detach or sever the manufactured home or mobile home from the real property, then such owner may file an affidavit of severance in the official records of the chancery clerk in the county, or in the judicial district in counties having more than one (1) such district, in which the real property is located, which contains or is accompanied by:

(a) The names and mailing addresses of the legal owner or owners of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;

(b) A description of the manufactured home or mobile home including the name of the manufacturer, the model year, make, width, length, and vehicle identification number of the manufactured home or mobile home;

(d) A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation;

(e) A statement that the manufactured home is no longer to be taxed as an improvement to the real property;

(f) A statement whether or not the manufactured home or mobile home is subject to one or more security interests or liens and:

(i) If the manufactured home or mobile home is subject to one or more security interests or liens, the name and address of each party holding a security interest in or lien on the manufactured home or mobile home, including each holder shown on any certificate of title issued by the Department of Revenue, if any, the original principal amount secured by each security interest or lien and a statement that the security interest or lien shall be released; or

(ii) A statement that each security interest in or lien on the manufactured home or mobile home, if any, has been released, together with due proof of each such release;

(g) A lien release as to the manufactured home or mobile home or lienor's statement of the names and addresses of any lienholders in the order of their priority and the dates of their mortgages, deeds of trust or other liens filed of record upon the real property;

(h) The name and address of the person designated for filing the certified copy of the affidavit of severance with the Department of Revenue, after it has been duly recorded in the official records of the chancery clerk, if different than the owner; and

(i) Due acknowledgement of the signature of each affiant as required by Mississippi Code Annotated 89-3-1 et seq. or any successor statute.

(6) If a manufactured home or mobile home whose title has been retired pursuant to this section is destroyed completely or otherwise becomes uninhabitable, and the legal owner of the manufactured home or mobile home, and the real property to which the manufactured home or mobile home was affixed, desires to document the destruction or uninhabitability thereof, then the owner of such destroyed or uninhabitable manufactured home or mobile home may file an affidavit of destruction in the official records of the chancery clerk in the county and applicable judicial district, if any in which the real property is located, which contains or is accompanied by:

(a) The date and cause of destruction or uninhabitability of the manufactured home or mobile home;

(b) The names and mailing addresses of the legal owner of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;

(c) A description of the manufactured home or mobile home including the name of the manufacturer, the model year, make, width, length and vehicle identification number of the manufactured home;

(d) The book number and page number or instrument number, and date of recordation of the affidavit of affixation;

(e) A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation; and

(f) Due acknowledgement of the signature of each affiant as required by Mississippi Code Annotated 89-3-1 et seq. or any successor statute.

(7) The chancery clerk, upon receipt an affidavit of severance meeting the requirements set forth in subsection (5) of this section or an affidavit of destruction meeting the requirements set forth in subsection (6) of this section and applicable fee to record the affidavit and provide a certified copy thereof, shall record the affidavit of severance or destruction, as applicable, in the official records and provide a certified copy of the recorded affidavit to the owner or other party submitting the affidavit of severance for recording and shall forward a copy of the affidavit of severance to the county tax assessor in order to assist in locating and identifying the manufactured home or mobile home for property tax purposes.

(8) The owner of the manufactured home or mobile home, and the real property to which the manufactured home or mobile home has become affixed, with a recorded and retired title or the person designated in the affidavit of severance shall:

(a) File an application with the Department of Revenue to issue a new certificate of title to the manufactured home or mobile home after completing the requirements in subsections (5) and (7) of this section;

(b) Provide a certified copy of the duly recorded affidavit of severance;

(c) Provide an abstract of land title showing legal ownership of the manufactured home or mobile home and real property along with any unreleased mortgages, deeds of trust or other liens filed of record upon the real property;

(d) Provide a lien release as to the manufactured home or mobile home or a lienor's statement of the names and addresses of any lienholders in the order of their priority; and

(e) Pay the required fee for the certificate of title for the manufactured home or mobile home.

(9) Upon receipt of the items required in subsection (8) of this section, the Department of Revenue shall issue a new certificate of title to the applicant or its designated agent, if any.

(10) A manufactured home or mobile home whose title has been retired pursuant to this section shall be conveyed by deed or other real property contract and shall only be transferred or otherwise contracted together with the property to which it is affixed, unless and until the procedures described in this section for severance or destruction and issuance of a new title are followed. The legal description in any such conveyance instrument may include a recitation that the real property includes a manufactured home or mobile home permanently affixed to the real property but such a recitation is not required.

(11) If the title has been retired pursuant to this section, for purposes of perfecting, realizing and foreclosure of security interests, a separate security interest in the manufactured home or mobile home shall not exist, and the manufactured home or mobile home shall only be secured as part of the real property through a mortgage or deed of trust and such lien must be foreclosed in the same manner as a mortgage on real property.

(12) For a manufactured home or mobile home classified as personal property for which no certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, the perfection of a security interest therein shall be governed by the provisions of Chapter 9, Title 75, Mississippi Code of 1972. For a manufactured home or mobile home classified as personal property for which a certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, the perfection of a security interest therein shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972.

(13) Upon written request, the Department of Revenue shall provide written acknowledgment of compliance with the provisions of this section.

(14) This section applies to the sale or transfer of manufactured home or mobile homes occurring on or after the effective date of this act, or to any person who voluntarily elects to retire the title to the manufactured home or mobile home in accordance with this section.

(15) Recordation of the affidavit of affixation pursuant to subsection (1) of this section shall be prima facie evidence that the manufactured home or mobile home has become affixed to the real property as an improvement to real property and shall satisfy the requirements of 11 USCS Section 1322(b)(2), or any successor statute, to the extent the manufactured home constitutes the owner's principal residence.

(16) Nothing in this section shall be construed to affect the taxation of manufactured home or mobile homes.

(17) The affidavit of affixation required pursuant to this section shall be in substantially the following form:

THIS INSTRUMENT PREPARED BY:

______________________________

INDEXING INSTRUCTIONS:

AFFIDAVIT OF AFFIXATION

(MANUFACTURED HOME OR MOBILE HOME)

STATE OF_____________________

COUNTY OF____________________

Before me, the undersigned notary public in and for said County and State, appeared [type the name(s) of each homeowner signing this affidavit], known to me (or satisfactorily proven) to be the person(s) whose name(s) is/are subscribed below (each a "homeowner"), and who, being by me first duly sworn, did each by personal oath state as follows:

1. Homeowner(s) owns the manufactured home or mobile home ("home") described as follows:

__________________________________________________________________

Manufacturer's Name Make Model Name Model Year

__________________________________________________________________

Manufacturer's Serial No./VIN Length/Width New/Used

2. The home is or will be located at the following "property address":

__________________________________________________________________

Street City County State Zip Code

3. The legal description of the real property where the home is or will be permanently affixed ("land") is:

[insert legal description]

4. The homeowner(s) executing below is/are all the legal owner(s) of the real property to which the home has become permanently affixed.

5. The home shall be assessed and taxed as an improvement to the land.

6. Check one:

A. ____ The manufactured home or mobile home is currently covered by a certificate of title and the homeowner shall surrender the original title to the Department of Revenue;

B. ____ The manufactured home or mobile home is currently covered by a manufacturer's statement of origin or manufacturer's certificate of origin and the homeowner shall surrender original statement or certificate of origin to the Department of Revenue; or

C. ____ The manufactured home or mobile home is not covered by a certificate of title and the owner of the manufactured home, after diligent search and inquiry, is unable to produce the original manufacturer's certificate of origin for the manufactured home.

7. The home is subject to the following security interests (each, a "security interest"):

__________________________________________________________________

Lienholder #1 Original Principal Amount Secured

__________________________________________________________________

Address

__________________________________________________________________

Lienholder #2 Original Principal Amount Secured

__________________________________________________________________

Address

8. (A) All permits required by applicable governmental authorities have been obtained; (B) the foundation system for the home complies with the Uniform Standards Code for Factory-Built Homes Law and the rules and regulations issued pursuant thereto and manufacturer's specifications applicable to the manufactured home becoming a permanent structure upon the real property; and (C) the wheels and axles have been removed.

9. The home is permanently connected to a septic or sewer system and other utilities such as electricity, water and/or gas.

10. Other than those disclosed in this affidavit, the homeowner is not aware of: (i) any other claim, lien or encumbrance affecting the home; (ii) any facts or information known to the homeowner that could reasonably affect the validity of the homeowner's title to the home or the existence or nonexistence of security interests in the home.

11. The homeowner(s) hereby authorizes the following designated agent to file an application to retire title to the home with the Mississippi Department of Revenue and to receive written acknowledgement of compliance:

__________________________________________________________________

Name of Designated Agent Mailing Address Phone Number

This affidavit is executed by homeowner(s) pursuant to applicable state law and shall be recorded in the official land records in the county, or in the judicial district in counties having more than one (1) such district, in which the home is located.

Further affiant(s) sayeth naught.

__________________________________________________________________

Signature of Homeowner #1

__________________________________________________________________

Printed Name Address City State Zip

__________________________________________________________________

Signature of Homeowner #2 (If more than one homeowner)

__________________________________________________________________

Printed Name Address City State Zip

STATE OF _____________________

COUNTY OF ____________________

Personally appeared before me, the undersigned authority in and for the said county and state, on this _____ day of ____________, 20___, within my jurisdiction, the within named ________________________, who acknowledged that he/she/they executed the above and foregoing instrument.

_________________________

Notary Public

My Commission Expires: _________________________

(18) The affidavit of severance required pursuant to this section shall be in substantially the following form:

THIS INSTRUMENT PREPARED BY:

______________________________

INDEXING INSTRUCTIONS:

AFFIDAVIT OF SEVERANCE

(MANUFACTURED HOME OR MOBILE HOME)

STATE OF_____________________

COUNTY OF____________________

1. Homeowner(s) owns the manufactured home or mobile home ("home") described as follows:

__________________________________________________________________

Manufacturer's Name Make Model Name Model Year

__________________________________________________________________

Manufacturer's Serial No./VIN Length/Width_________

2. The legal description of the real property where the home is or will be permanently affixed ("land") is:

[insert legal description]

3. The Affidavit of Affixation was recorded on ________________ in the official land records of ____________ County, Mississippi, in Book ______, Page ______ or as Instrument ____________.

4. The homeowner(s) executing below is/are all the legal owner(s) of the real property to which the home has become permanently affixed.

5. The home shall be assessed and taxed as personal property.

6. The homeowner(s) hereby authorizes the following designated agent to file an application to retire title to the home with the Mississippi Department of Revenue and to receive written acknowledgement of compliance:

__________________________________________________________________

Name of Designated Agent Mailing Address Phone Number

This affidavit is executed by homeowner(s) pursuant to applicable state law and shall be recorded in the official land records in the county in which the home is located.

Further affiant(s) sayeth naught.

__________________________________________________________________

Signature of Homeowner #1

__________________________________________________________________

Printed Name Address City State Zip

__________________________________________________________________

Signature of Homeowner #2 (If more than one homeowner)

__________________________________________________________________

Printed Name Address City State Zip

STATE OF _____________________

COUNTY OF ____________________

_________________________

Notary Public

My Commission Expires: _________________________

(19) The affidavit of destruction required pursuant to this section shall be in substantially the following form:

THIS INSTRUMENT PREPARED BY:

______________________________

INDEXING INSTRUCTIONS:

AFFIDAVIT OF DESTRUCTION

(MANUFACTURED HOME OR MOBILE HOME)

STATE OF____________________

COUNTY OF___________________

1. Homeowner(s) owns the manufactured home or mobile home ("home") described as follows:

__________________________________________________________________

Manufacturer's Name Make Model Name Model Year

__________________________________________________________________

Manufacturer's Serial No./VIN Length/Width New/Used

2. Title to the home was previously retired pursuant to that certain affidavit of affixation recorded on ________________ in the official land records of ____________ County, Mississippi, in Book ______, Page ______ or as Instrument ____________.

3. The homeowner(s) executing below is/are all the legal owner(s) of the real property to which the home has become permanently affixed.

4. The home was destroyed or became uninhabitable on ________ (insert date) as a result of ____________ (describe cause).

Further affiant(s) sayeth naught.

__________________________________________________________________

Signature of Homeowner #1

__________________________________________________________________

Printed Name Address City State Zip

__________________________________________________________________

Signature of Homeowner #2 (If more than one homeowner)

__________________________________________________________________

Printed Name Address City State Zip

STATE OF _____________________

COUNTY OF ____________________

_________________________

Notary Public

My Commission Expires: _________________________

SECTION 2. Section 27-53-15, Mississippi Code of 1972, is amended as follows:

27-53-15. (1) A manufactured home or mobile home shall be considered personal property for purposes of ad valorem taxation unless the manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located either (a) declares at the time of registration that the manufactured home or mobile home shall be classified as real property for ad valorem tax purposes under subsection (2) of this section, or (b) permanently retires title to the manufactured home or mobile home under Section 63-21-30.

(2) The manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located shall have the option at the time of registration of declaring whether the manufactured home or mobile home shall be classified as personal or real property for ad valorem tax purposes only. If the manufactured home or mobile home is to be classified as real property for ad valorem tax purposes only, then the wheels and axles must be removed and it must be anchored and blocked in accordance with the rules and procedures promulgated by the Commissioner of Insurance of the State of Mississippi. After the wheels and axles have been removed and the manufactured home or mobile home has been anchored and blocked in accordance with such rules and procedures, the manufactured home or mobile home shall be considered to have been affixed to a permanent foundation. The county tax assessor shall then enter the manufactured home or mobile home on the land rolls and tax it as real property on the land on which it is located from the date of registration. At such time, the county tax assessor shall issue a certificate certifying that the manufactured home or mobile home has been classified as real property for ad valorem tax purposes only. Such certificate shall contain the name of the owner of the manufactured home or mobile home, the name of the manufacturer, the model, the serial number and the legal description of the real property on which the manufactured home or mobile home is located. The county tax assessor shall cause such certificate to be filed in the land records of the county in which the property is situated. After filing, the chancery clerk shall forward the certificate to the owner. For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate. Upon the filing of the certificate in the land records, the manufactured home or mobile home shall then be considered real property for purposes of ad valorem taxation only. The filing of such a certificate shall not affect the validity or priority of any existing perfected lien. If a manufactured home or mobile home is classified as real property for ad valorem tax purposes only and no certificate of title was required to be issued or issued for such property pursuant to Chapter 21, Title 63, Mississippi Code of 1972, a security interest may be obtained therein through the use of a mortgage or deed of trust describing both the manufactured home or mobile home and the land on which the manufactured home or mobile home is located. For a manufactured home or mobile home classified as personal property for which no certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, the perfection of a security interest therein shall be governed by the provisions of Chapter 9, Title 75, Mississippi Code of 1972. Regardless of whether a manufactured home or mobile home for which a certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, is classified as real property for ad valorem tax purposes only or is classified as personal property, the perfection of a security interest therein shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972. A manufactured home or mobile home that has been classified as personal property may be reclassified as real property for ad valorem tax purposes only at the option of its owner if the owner obtains a certification from the tax assessor as provided in this section. Conversely, a manufactured home or mobile home that has been classified as real property for ad valorem tax purposes only may be reclassified for purposes of ad valorem taxation only as personal property at the option of its owner if there is no lien against it and if the owner notifies the county tax assessor to reassess it and have the county tax collector enter it upon the manufactured home rolls. Upon a request for reclassification, if no certificate of title was required to be issued or issued for the manufactured home or mobile home, there must be no lien against it and the property owner shall present proof satisfactory to the tax assessor that there are no liens outstanding on the property. If there is a lien against the manufactured home or mobile home, the county tax assessor shall refuse to allow the county tax collector to reclassify it as personal property until the lien has been released. If a certificate of title as provided in Chapter 21, Title 63, Mississippi Code of 1972, has been issued, the manufactured home or mobile home may be reclassified for ad valorem taxation purposes only regardless of whether a lien exists on the certificate of title. Upon such request, the tax assessor may issue a certificate cancelling the classification of the manufactured home or mobile home as real property for ad valorem tax purposes only and cause such certification to be filed in the land records of the county in which the property is situated. For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate.

(3) If the title to a manufactured home or mobile home has been permanently retired to real property under Section 63-21-30, then the county tax assessor shall enter the manufactured home or mobile home on the land rolls and tax it as real property on the land on which it is located from the date of recordation of the affidavit of affixation. Upon the filing of the affidavit of affixation in the land records the manufactured home or mobile home shall then be considered real property for ad valorem taxation and for all other purposes.

SECTION 3. Section 27-53-5, Mississippi Code of 1972, is amended as follows:

27-53-5. (1) It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such manufactured home or mobile home with the tax collector of the county where the manufactured home or mobile home is located. If a certificate of title has been issued or applied for concerning the manufactured home or mobile home, the original certificate of title or a copy of the application shall be presented to the tax collector at the time of the registration. The registration application for such manufactured home or mobile home shall contain the following information: name and address of owner, length and width of the manufactured home or mobile home, serial number of manufactured home or mobile home, make of manufactured home or mobile home, date of purchase, present market value, and address where manufactured home or mobile home is located if other than the address of the owner. At the time that an owner registers his manufactured home or mobile home, and before a registration certificate may be issued by the tax collector, the owner of the manufactured home or mobile home shall pay a registration fee of One Dollar ($1.00) to the county tax collector and provide proof of payment of the previous year's taxes unless the manufactured home or mobile home was purchased from a licensed dealer. It is also the duty of the owner of the manufactured home or mobile home to reregister his manufactured home or mobile home with the tax collector within seven (7) days after the relocation of such manufactured home or mobile home from one (1) location in the county to another location in the county in order that there will always be on file with the tax collector the current address of such manufactured home or mobile home.

(2) It shall be the duty of every manufactured home or mobile home owner to provide proof of registration in the county in which the manufactured home or mobile home is located and at the address at which utility service is to be provided, as required by subsection (1), to each utility company whose service is procured by the owner before the utility company shall connect its services. For purposes of this section, "utility" shall mean and include water, gas, electric and telephone services, including such utilities as are owned and operated by municipalities.

(3) No utility company shall connect, provide or transfer service without receiving and recording the number of the current registration certificate issue for the manufactured home or mobile home at the address where service will be connected, provided or transferred.

(4) It shall be the duty of every manufactured home or mobile home owner subject to the use tax levy in Section 27-67-5 to provide proof of payment of such tax prior to the time of registration. If the manufactured home or mobile home has been registered in another county in this state, then the owner shall only need to show proof of such registration.

(5) Every utility company, in its discretion, may furnish to the county tax collector, upon request, the names and addresses of all manufactured home or mobile home customers to whom the utility company provides a service.

(6) The owner of a manufactured home or mobile home whose title has been permanently retired to real property under Section 63-21-30 shall be exempt from the requirements of this section until such time as the owner of such manufactured home or mobile home files an affidavit of severance.

SECTION 4. This act shall take effect and be in force from and after July 1, 2018.