# Miss. Code Ann. § 27-53-23: Miss. Code Ann. § 27-53-23

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-23

## Section

- **Citation:** Miss. Code Ann. § 27-53-23
- **Heading:** Miss. Code Ann. § 27-53-23
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 53 / Section 53-23

## Text

Manufactured homes and mobile homes considered as personal property shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of record by the State Tax Commission and shall be certified to each county tax assessor and tax collector as the official manufactured and mobile home assessment schedule which shall be used by the proper officials in assessing manufactured home or mobile home ad valorem taxes for the year.

In no instance may any taxing agency, under authority of this chapter, either reduce or increase for the purpose of ad valorem taxation the existing value of any manufactured home or mobile home from that shown by the aforesaid assessment schedule.

Any person objecting to the assessment schedule as it affects the assessed value of his manufactured home or mobile home as personal property may proceed as is provided for under Section 27-51-23, Mississippi Code of 1972 . Any person objecting to the real property assessment as it affects the assessed value of his manufactured home or mobile home may proceed as in such cases made and provided by law as pertains to real property.

## Nearby sections

- [Miss. Code Ann. § 27-53-3 Miss. Code Ann. § 27-53-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-3.md)
- [Miss. Code Ann. § 27-53-5 Miss. Code Ann. § 27-53-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-5.md)
- [Miss. Code Ann. § 27-53-11 Miss. Code Ann. § 27-53-11](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-11.md)
- [Miss. Code Ann. § 27-53-19 Miss. Code Ann. § 27-53-19](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-19.md)
- [Miss. Code Ann. § 27-53-23 Miss. Code Ann. § 27-53-23](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-23.md)
- [Miss. Code Ann. § 27-53-29 Miss. Code Ann. § 27-53-29](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-29.md)
- [Miss. Code Ann. § 27-55-1 Miss. Code Ann. § 27-55-1](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-1.md)
- [Miss. Code Ann. § 27-55-3 Miss. Code Ann. § 27-55-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-3.md)
- [Miss. Code Ann. § 27-55-5 Miss. Code Ann. § 27-55-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-5.md)
- [Miss. Code Ann. § 27-55-12 Miss. Code Ann. § 27-55-12](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-12.md)
- [Miss. Code Ann. § 27-55-19 Miss. Code Ann. § 27-55-19](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-19.md)
- [Miss. Code Ann. § 27-55-21 Miss. Code Ann. § 27-55-21](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-21.md)
- [Miss. Code Ann. § 27-55-27 Miss. Code Ann. § 27-55-27](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-27.md)
- [Miss. Code Ann. § 27-55-33 Miss. Code Ann. § 27-55-33](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S55-33.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C53_S53-23. Check the current official text before relying on it. Not legal advice.