At the time of registration, the value of the manufactured home or mobile home shall be assessed and entered by the tax collector on the manufactured home roll book.Codes, 1942, § 10007-74; Laws, 1968, ch. 587, § 4; Laws, 1994, ch. 386, § 3; Laws, 1999, ch. 556, § 38, eff. 7/1/1999.
Mississippi Legal Code