Miss. Code Ann. § 27-53-19
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MS Code › Title 27 › Chapter 53 › Section 53-19
Text
Removal of a manufactured home or mobile home after the same has been assessed and such ad valorem tax has not been paid and notice of sale has been served shall be prima facie evidence of an intent on the part of the manufactured or mobile homeowner to avoid payment of taxes, and the county tax collector shall attach the property immediately.
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