Mississippi 2025 Regular Session

Mississippi Senate Bill SB2455 Compare Versions

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1	1	MISSISSIPPI LEGISLATURE 2025 Regular Session To: Judiciary, Division A By: Senator(s) Fillingane Senate Bill 2455 AN ACT TO AMEND SECTION 63-21-30, MISSISSIPPI CODE OF 1972, TO RESTORE CERTAIN DELETED LANGUAGE CONCERNING AFFIDAVIT OF AFFIXATION; 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) If the legal owner of a manufactured home or mobile home and the real property to which the manufactured home or mobile home has become affixed, wishes to permanently retire the title to a manufactured home or mobile home to real property, then such owner may file or cause to be filed an affidavit of affixation duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state in the official records of the chancery clerk of 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 or VIN of the manufactured home or mobile home, to the extent such data exists; (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, together with a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership acceptable to the Department of Revenue; or (iv) If the manufactured home or mobile home is manufactured before July 1, 1999, an affidavit of ownership substantially similar to the affidavit provided in subsection (22) of this section; (g) A statement whether or not the manufactured home or mobile home is subject to one or more security interests or liens and 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; (h) A lien release as to each party holding a security interest in or lien on the manufactured home or mobile home; (i) A statement that: (i) All permits required by applicable governmental authorities have been obtained; (ii) The homeowner intends that the mobile home or manufactured home be an immovable fixture and a permanent part of the real property; and (iii) The wheels and axles have been removed; (j) 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; (k) A statement that all ad valorem taxes due and payable for the manufactured home or mobile home and land on which it is located have been paid, together with a paid receipt for the prior year confirming the same; (l) If different than the owner, the name and address of a person authorized to file a certified copy of the affidavit of affixation with the tax collector after it has been duly recorded in the real property records; (m) A statement authorizing the tax collector or other designated agent to submit the completed application to the Department of Revenue for retirement of the title to the manufactured home or mobile home to real property; and (n) Due acknowledgement of the signature of each affiant as required by Section 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 shall 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) After completing the requirements in subsections (1) and (2) of this section, 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, if such lienholder is a designated agent, or the person authorized in the affidavit of affixation, shall file a certified copy of the recorded affidavit of affixation with the tax collector of the county where the manufactured home or mobile home is located for retirement of the home's title, accompanied by: (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; and (b) One (1) of the following: (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) The manufacturer's certificate of origin; (iii) If 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, a statement to that effect in the affidavit of affixation, together with a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership acceptable to the Department of Revenue; or (iv) If the manufactured home or mobile home is manufactured before July 1, 1999, an affidavit of ownership substantially similar to the affidavit provided in subsection (22) of this section. (4) Upon receipt of the affidavit of affixation and accompanying documents, the tax collector shall submit the completed application for the retirement of the title to the manufactured home or mobile home to the Department of Revenue. (5) Upon receipt of an application containing the items required in subsections (3) and (4) of this section, the Department of Revenue shall retire the title and shall notify the applicant, the lender, and authorized representative, if any, in writing at the address shown in the affidavit that the title to the manufactured home or mobile home has been retired. If the affidavit of affixation indicates that the manufactured home or mobile home is currently covered by a certificate of origin or is not covered by a certificate of title and after diligent search and inquiry the owner is unable to produce the original manufacturer's certificate of origin, but otherwise provides a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership in a form acceptable to the Department of Revenue, or if the affidavit of affixation has an attached affidavit of ownership as provided for in subsection (3)(b)(iv) of this section then the Department of Revenue may issue a certificate of title for the purpose of effectuating the retirement of title. (6) 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 or cause to be filed an affidavit of severance duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state 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 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 the serial number or VIN of the manufactured home or mobile home; (c) The book and page number or instrument number, and date of recordation of the affidavit of affixation; (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 and real property to which the home is affixed is subject to one or more security interests or liens and if the same 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 and the real property to which it is affixed, the original principal amount secured by each security interest or lien and a statement that the security interest or lien as to the manufactured home or mobile home shall be released; (g) A lien release as to the manufactured home or mobile home or, if the lienholder desires to retain a security interest or lien in the manufactured home or mobile home after title is severed from the real property, a lienholder'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) A statement that all ad valorem taxes due and payable for the land on which the manufactured home or mobile home is located have been paid, together with paid receipts for the prior year confirming the same and acknowledgement that taxes for the current year, which are assessed but not yet due and payable, will be based on the status of the manufactured home or mobile home and real property to which it is attached as of January 1 of the current year; (i) If different than the owner, the name and address of a person authorized to file a certified copy of the affidavit of severance with the tax collector after it has been duly recorded in the real property records and the person has received the newly issued certificate of title from the Department of Revenue; (j) A statement authorizing the tax collector or other designated agent to submit the completed application to the Department of Revenue for the issuance of a new certificate of title to the manufactured home or mobile home; and (k) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute. (7) 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 duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state 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 the serial number or VIN of the manufactured home; (d) The book 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 Section 89-3-1 et seq. or any successor statute. (8) The chancery clerk, upon receipt of an affidavit of severance meeting the requirements set forth in subsection (6) of this section or an affidavit of destruction meeting the requirements set forth in subsection (7) 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 for recording and shall forward a copy of the affidavit to the county tax assessor in order to assist in (a) in the case of an affidavit of severance, locating and identifying the manufactured home or mobile home for property tax purposes; or (b) in the case of an affidavit of destruction, removing the manufactured home or mobile home from the tax roll. (9) After completing the requirements in subsections (6) and (8) of this section, 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 authorized in the affidavit of severance, shall file a certified copy of the duly recorded affidavit of severance with the tax collector of the county where the manufactured home or mobile home is located for the issuance of a new certificate of title to the manufactured home or mobile home, accompanied by: (a) 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; (b) A lien release as to the manufactured home or mobile home or a lienholder's statement of the names and addresses of any lienholders in the order of their priority; and (c) The required fee for the certificate of title for the manufactured home or mobile home. (10) Upon receipt of the items required in subsection (9) of this section, the tax collector of the county where the manufactured home or mobile home is located shall, for any manufactured home or mobile home for which a certificate of title would be required under Section 63-21-9, submit the completed application to the Department of Revenue for the issuance of a new certificate of title to the legal owner of the real property identified in the affidavit of severance. (11) Upon receipt of an application containing the items required in subsection (10) of this section, the Department of Revenue shall issue a new certificate of title in the name of the legal owner(s) of the real property to which the manufactured home or mobile home was attached and, if applicable, shall list the lienholders, if any, in the order of their priority as shown in the abstract of title. The new certificate of title shall be delivered to the applicant or authorized representative, if any, at the address shown in the affidavit. (12) Upon completing the requirements in subsection (10) of this section, the conveyance of and the perfection of a security interest in a manufactured home or mobile home shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972, or Chapter 9, Title 75, Mississippi Code of 1972, as applicable. (13) A manufactured home or mobile home shall be deemed real property for all purposes and shall be governed by the laws applicable thereto, upon the occurrence of all of the following events: (a) An affidavit of affixation conforming to subsection (1) of this section has been duly recorded; and (b) An application for retirement of the title to a manufactured home or mobile home conforming to subsection (3) of this section has been filed with the Department of Revenue. When an application for retirement is filed with the Department of Revenue within sixty (60) days of recording the related 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 and the application is thereafter accepted by the department, the requirements of this section shall be deemed satisfied as of the date the affidavit of affixation is recorded. (14) 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 real 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. (15) If the title has been retired under 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 to which it is attached through a mortgage or deed of trust and such lien shall automatically attach as of the date of recording and must be foreclosed in the same manner as a mortgage on real property. (16) Upon written request, the Department of Revenue shall provide written acknowledgment of compliance with the provisions of this section. Such written acknowledgment may be filed 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. (17) This section applies to the sale or transfer of manufactured homes or mobile homes occurring on or after January 1, 2019, or to any person who voluntarily elects to retire the title to the manufactured home or mobile home pursuant to this section. (18) Recordation of the affidavit of affixation pursuant to subsections (1) and (2) 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 USC Section 1322(b)(2), or any successor statute, to the extent the manufactured home or mobile home constitutes the owner's principal residence. (19) 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 and address 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) own(s) 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: [ ] The home is currently covered by a certificate of title and the homeowner shall surrender the original title to a designated agent on behalf of the Department of Revenue; [ ] The home is currently covered by a manufacturer's certificate of origin and the homeowner shall submit the original certificate of origin to a designated agent on behalf of the Department of Revenue; or [ ] The 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 home, and an affidavit of ownership is attached hereto. 7. The home (check one): [ ] Is not subject to any security interest or lien; or [ ] Is subject to the following security interests or liens: ________________________________________________________________ Lienholder #1 Original Principal Amount Secured ________________________________________________________________ Address: ________________________________________________________________ Lienholder #2 Original Principal Amount Secured ________________________________________________________________ Address: 8. Other than those disclosed in this affidavit, the homeowner is not aware of (a) any other security interest or lien affecting the home; and (b) any other facts or information that could reasonably affect the validity of the title of the home or the existence or nonexistence of security interests or lien in it. 9. A release of personal property security interest or lien from each of the lienholders identified in paragraph 7 of this affidavit, if any, is attached hereto. 10. (a) All permits required by applicable governmental authorities have been obtained; (b) the wheels and axles have been removed; and (c) the home is or will be permanently connected to a septic or sewer system and other utilities such as electricity, water and/or gas. 11. The home is or shall become an immovable fixture and a permanent part of the real property. 12. All ad valorem taxes currently due and payable for the home and the land to which it is attached have been paid and a receipt for the prior year confirming the same are attached hereto. 13. The homeowner(s) hereby authorize(s) the following person(s) to file an application to retire title to the home with the tax collector of the county where the manufactured home or mobile home is located and to receive written acknowledgement from the Department of Revenue of retirement of title: ________________________________________________________________ Name of Authorized Representative_________________________________ Mailing Address _________________________Phone Number __________ 14. The homeowner(s) hereby authorize(s) the tax collector to submit the completed application on behalf of the homeowner(s) to the Department of Revenue to permanently retire title to the manufactured home or mobile home to herein described land. 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 Code ________________________________________________________________ Signature of Homeowner #2 (If more than one (1) homeowner): ________________________________________________________________ Printed Name Address City State Zip Code Sworn to and subscribed before me this the _____ day of ____________, 20__. _______________________________ Notary Public My Commission Expires: _________________________ (20) 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 __________________ Before me, the undersigned notary public in and for said county and state, appeared [type the name and address 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) own(s) 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 title to the home was previously retired pursuant to that certain affidavit of affixation recorded on ______________ 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. Upon the recording hereof, the home shall no longer be assessed and taxed as an improvement to real property. 5. The home (check one): [ ] Is not subject to any security interest or lien; or [ ] Is subject to the following security interests or liens: ________________________________________________________________ Lienholder #1 Original Principal Amount Secured ________________________________________________________________ Address: ________________________________________________________________ Lienholder #2 Original Principal Amount Secured ________________________________________________________________ Address: 6. Other than those disclosed in this affidavit, the homeowner is not aware of (a) any other security interest or lien affecting the home; or (b) any other facts or information that could reasonably affect the validity of the title of the home or the existence or nonexistence of security interests or lien in it. 7. Check one: [ ] A release of the real property security interest or lien from each of the lienholders identified in paragraph 6 of this affidavit, if any, is attached hereto; or [ ] A statement from each of the lienholders identified in paragraph 6 of this affidavit is attached hereto authorizing the lienholder's security interest or lien to be recorded on the face of the certificate of title and, if more than one (1) lienholder, the order of priority of the same. 8. All ad valorem taxes due and payable for the land on which the home is located have been paid, and a paid receipt for the prior year confirming the same are attached hereto. Homeowner acknowledges that taxes for the current year, which are assessed but not yet due and payable, will be based on the status of the home and land to which it is attached as of January 1 of the current year. 9. The homeowner(s) hereby authorize(s) the following person(s) to file a certified copy of the affidavit of severance with the tax collector of the county where the manufactured home or mobile home is located and to receive the newly issued certificate of title from the Mississippi Department of Revenue: ________________________________________________________________ Name of Authorized Representative Mailing Address Phone Number 10. The homeowner(s) hereby authorize(s) the tax collector to submit the completed application on behalf of the homeowner(s) to the Department of Revenue to sever title to the manufactured home or mobile home from herein described land and issue a new certificate of title in the name of the homeowner(s). 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 Code ________________________________________________________________ Signature of Homeowner #2 (If more than one (1) homeowner): ________________________________________________________________ Printed Name Address City State Zip Code Sworn to and subscribed before me this the _____ day of ____________, 20__. _______________________________ Notary Public My Commission Expires: _________________________ (21) 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 __________________ 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) own(s) 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 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). 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 Code ________________________________________________________________ Signature of Homeowner #2 (If more than one (1) homeowner) ________________________________________________________________ Printed Name Address City State Zip Code Sworn to and subscribed before me this _____ day of _______________, 20__. _______________________________ Notary Public My Commission Expires: _________________________ (22) The affidavit of ownership required pursuant to this section shall be in substantially the following form: THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS: ____________________________ ______________________ ____________________________ ______________________ AFFIDAVIT OF OWNERSHIP (For Mobile Homes Manufactured before July 1, 1999) STATE OF _________________________ COUNTY OF ________________________ BEFORE ME, the undersigned notary public in and for said county and stated, appeared [Name of Grantor(s)] who are known to me or have produced satisfactory evidence of their identity to be the person(s) whose name(s) is/are subscribed below, and how being first duly sworn, did each on personal oath state the following to wit: 1. That the legal names of the owners at the time of execution of this Affidavit of Ownership are: __________________________________________________________________ Name Street Address __________________________________________________________________ City, State, Zip Code Telephone Number __________________________________________________________________ Name Street Address __________________________________________________________________City, State, Zip Code Telephone Number [Attach Any Additional Owners as Exhibit A] 2. That [Name of Grantor(s)] received consideration in the amount of _______ dollars cash in hand, and other good and valuable consideration, the receipt and sufficiency of is hereby acknowledged, and sold to [Name of Owner(s)] the following manufactured home or mobile home: __________________________________________________________________ Manufacturer's Name Make Model __________________________________________________________________ Manufacturer's Serial No./VIN Length & Width Model Year 3. That the manufactured home or mobile home is located at the following property address: __________________________________________________________________ Street Address City State __________________________________________________________________ Zip Code County County Tax Parcel Number 4. That the manufactured or mobile home is not covered nor has ever been covered by a certificate of title. 5. That the legal description of the real property where the manufactured or mobile home is or will be permanently affixed is: (If manufactured or mobile home is personal property, indicate N/A.) [insert legal description] 6. The manufactured or mobile home (check one): [ ] Is not subject to any security interest or lien; or [ ] Is subject to the following security interests or liens: __________________________________________________________________ Lienholder #1 Original Principal Amount Secured __________________________________________________________________ Address __________________________________________________________________ Lienholder #2 Original Principal Amount Secured __________________________________________________________________ Address 7. Other than those liens and encumbrances itemized in Number 6, Owner(s) is/are not aware of any other security interest, lien or encumbrance affecting the manufactured or mobile home. 8. The manufactured or mobile home (check one): [ ] Is assessed as real property and a Certificate of Mobile Home is filed in the office of the chancery clerk and is recorded in Land Deed Book __________, Page _____________; or [ ] Is assessed as personal property. The mobile home account number is_________________________. 9. This manufactured home or mobile home was manufactured or assembled prior to July 1, 1999, and has never been titled pursuant to Section 63-21-9, as amended. Further, affiant(s) sayeth naught. WITNESS MY SIGNATURE, on this ____ day of [Month], [Year]. __________________________ [Grantor Name(s)] __________________________ [Grantee Name(s)] STATE OF ____________________ COUNTY OF ____________________ Personally appeared before me, the undersigned authority in and for the said county and state, on this ___ day of [Month], [Year], within my jurisdiction, the within named [Grantor Name] who acknowledged that (he) (she) (they) executed the above and foregoing instrument. So subscribed and sworn before me this the ___ day of [Month], [Year]. _________________________________ Notary Public My Commission Expires: _________ SECTION 2. This act shall take effect and be in force from and after July 1, 2025.
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3	3	MISSISSIPPI LEGISLATURE
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5	5	2025 Regular Session
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7	7	To: Judiciary, Division A
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9	9	By: Senator(s) Fillingane
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11	11	# Senate Bill 2455
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13	13	AN ACT TO AMEND SECTION 63-21-30, MISSISSIPPI CODE OF 1972, TO RESTORE CERTAIN DELETED LANGUAGE CONCERNING AFFIDAVIT OF AFFIXATION; AND FOR RELATED PURPOSES.
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15	15	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
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17	17	SECTION 1. Section 63-21-30, Mississippi Code of 1972, is amended as follows:
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19	19	63-21-30. (1) If the legal owner of a manufactured home or mobile home and the real property to which the manufactured home or mobile home has become affixed, wishes to permanently retire the title to a manufactured home or mobile home to real property, then such owner may file or cause to be filed an affidavit of affixation duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state in the official records of the chancery clerk of 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:
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21	21	(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;
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23	23	(b) The name of the manufacturer, the make, the model name, the model year, the dimensions, and the manufacturer's serial number or VIN of the manufactured home or mobile home, to the extent such data exists;
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25	25	(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;
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27	27	(d) A statement that the party executing the affidavit is the owner of the real property described therein;
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29	29	(e) A statement that the manufactured home is to be taxed as an improvement to the real property;
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31	31	(f) A statement that either:
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33	33	(i) The manufactured home or mobile home is covered by a certificate of title that the owner shall surrender to the Department of Revenue;
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35	35	(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
36	36
37	37	(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, together with a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership acceptable to the Department of Revenue; or
38	38
39	39	(iv) If the manufactured home or mobile home is manufactured before July 1, 1999, an affidavit of ownership substantially similar to the affidavit provided in subsection (22) of this section;
40	40
41	41	(g) A statement whether or not the manufactured home or mobile home is subject to one or more security interests or liens and 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;
42	42
43	43	(h) A lien release as to each party holding a security interest in or lien on the manufactured home or mobile home;
44	44
45	45	(i) A statement that:
46	46
47	47	(i) All permits required by applicable governmental authorities have been obtained;
48	48
49	49	(ii) The homeowner intends that the mobile home or manufactured home be an immovable fixture and a permanent part of the real property; and
50	50
51	51	(iii) The wheels and axles have been removed;
52	52
53	53	(j) 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;
54	54
55	55	(k) A statement that all ad valorem taxes due and payable for the manufactured home or mobile home and land on which it is located have been paid, together with a paid receipt for the prior year confirming the same;
56	56
57	57	(l) If different than the owner, the name and address of a person authorized to file a certified copy of the affidavit of affixation with the tax collector after it has been duly recorded in the real property records;
58	58
59	59	(m) A statement authorizing the tax collector or other designated agent to submit the completed application to the Department of Revenue for retirement of the title to the manufactured home or mobile home to real property; and
60	60
61	61	(n) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute.
62	62
63	63	(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 shall 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.
64	64
65	65	(3) After completing the requirements in subsections (1) and (2) of this section, 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, if such lienholder is a designated agent, or the person authorized in the affidavit of affixation, shall file a certified copy of the recorded affidavit of affixation with the tax collector of the county where the manufactured home or mobile home is located for retirement of the home's title, accompanied by:
66	66
67	67	(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; and
68	68
69	69	(b) One (1) of the following:
70	70
71	71	(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;
72	72
73	73	(ii) The manufacturer's certificate of origin;
74	74
75	75	(iii) If 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, a statement to that effect in the affidavit of affixation, together with a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership acceptable to the Department of Revenue; or
76	76
77	77	(iv) If the manufactured home or mobile home is manufactured before July 1, 1999, an affidavit of ownership substantially similar to the affidavit provided in subsection (22) of this section.
78	78
79	79	(4) Upon receipt of the affidavit of affixation and accompanying documents, the tax collector shall submit the completed application for the retirement of the title to the manufactured home or mobile home to the Department of Revenue.
80	80
81	81	(5) Upon receipt of an application containing the items required in subsections (3) and (4) of this section, the Department of Revenue shall retire the title and shall notify the applicant, the lender, and authorized representative, if any, in writing at the address shown in the affidavit that the title to the manufactured home or mobile home has been retired. If the affidavit of affixation indicates that the manufactured home or mobile home is currently covered by a certificate of origin or is not covered by a certificate of title and after diligent search and inquiry the owner is unable to produce the original manufacturer's certificate of origin, but otherwise provides a bill of sale, paid tax receipts showing assessment in the name of the owner for a period of not less than ten (10) years, an installment contract reflecting the serial number or VIN of the manufactured home or mobile home, or other due proof of ownership in a form acceptable to the Department of Revenue, or if the affidavit of affixation has an attached affidavit of ownership as provided for in subsection (3)(b)(iv) of this section then the Department of Revenue may issue a certificate of title for the purpose of effectuating the retirement of title.
82	82
83	83	(6) 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 or cause to be filed an affidavit of severance duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state 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:
84	84
85	85	(a) The names and mailing addresses of the legal owners of the manufactured home or mobile home and real property to which the manufactured home or mobile home has become affixed;
86	86
87	87	(b) A description of the manufactured home or mobile home including the name of the manufacturer, the model year, make, width, length, and the serial number or VIN of the manufactured home or mobile home;
88	88
89	89	(c) The book and page number or instrument number, and date of recordation of the affidavit of affixation;
90	90
91	91	(d) A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation;
92	92
93	93	(e) A statement that the manufactured home is no longer to be taxed as an improvement to the real property;
94	94
95	95	(f) A statement whether or not the manufactured home or mobile home and real property to which the home is affixed is subject to one or more security interests or liens and if the same 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 and the real property to which it is affixed, the original principal amount secured by each security interest or lien and a statement that the security interest or lien as to the manufactured home or mobile home shall be released;
96	96
97	97	(g) A lien release as to the manufactured home or mobile home or, if the lienholder desires to retain a security interest or lien in the manufactured home or mobile home after title is severed from the real property, a lienholder'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;
98	98
99	99	(h) A statement that all ad valorem taxes due and payable for the land on which the manufactured home or mobile home is located have been paid, together with paid receipts for the prior year confirming the same and acknowledgement that taxes for the current year, which are assessed but not yet due and payable, will be based on the status of the manufactured home or mobile home and real property to which it is attached as of January 1 of the current year;
100	100
101	101	(i) If different than the owner, the name and address of a person authorized to file a certified copy of the affidavit of severance with the tax collector after it has been duly recorded in the real property records and the person has received the newly issued certificate of title from the Department of Revenue;
102	102
103	103	(j) A statement authorizing the tax collector or other designated agent to submit the completed application to the Department of Revenue for the issuance of a new certificate of title to the manufactured home or mobile home; and
104	104
105	105	(k) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute.
106	106
107	107	(7) 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 duly sworn to and acknowledged before any officer or person authorized to administer an oath under the laws of this state 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:
108	108
109	109	(a) The date and cause of destruction or uninhabitability of the manufactured home or mobile home;
110	110
111	111	(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;
112	112
113	113	(c) A description of the manufactured home or mobile home including the name of the manufacturer, the model year, make, width, length and the serial number or VIN of the manufactured home;
114	114
115	115	(d) The book and page number or instrument number, and date of recordation of the affidavit of affixation;
116	116
117	117	(e) A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation; and
118	118
119	119	(f) Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute.
120	120
121	121	(8) The chancery clerk, upon receipt of an affidavit of severance meeting the requirements set forth in subsection (6) of this section or an affidavit of destruction meeting the requirements set forth in subsection (7) 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 for recording and shall forward a copy of the affidavit to the county tax assessor in order to assist in (a) in the case of an affidavit of severance, locating and identifying the manufactured home or mobile home for property tax purposes; or (b) in the case of an affidavit of destruction, removing the manufactured home or mobile home from the tax roll.
122	122
123	123	(9) After completing the requirements in subsections (6) and (8) of this section, 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 authorized in the affidavit of severance, shall file a certified copy of the duly recorded affidavit of severance with the tax collector of the county where the manufactured home or mobile home is located for the issuance of a new certificate of title to the manufactured home or mobile home, accompanied by:
124	124
125	125	(a) 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;
126	126
127	127	(b) A lien release as to the manufactured home or mobile home or a lienholder's statement of the names and addresses of any lienholders in the order of their priority; and
128	128
129	129	(c) The required fee for the certificate of title for the manufactured home or mobile home.
130	130
131	131	(10) Upon receipt of the items required in subsection (9) of this section, the tax collector of the county where the manufactured home or mobile home is located shall, for any manufactured home or mobile home for which a certificate of title would be required under Section 63-21-9, submit the completed application to the Department of Revenue for the issuance of a new certificate of title to the legal owner of the real property identified in the affidavit of severance.
132	132
133	133	(11) Upon receipt of an application containing the items required in subsection (10) of this section, the Department of Revenue shall issue a new certificate of title in the name of the legal owner(s) of the real property to which the manufactured home or mobile home was attached and, if applicable, shall list the lienholders, if any, in the order of their priority as shown in the abstract of title. The new certificate of title shall be delivered to the applicant or authorized representative, if any, at the address shown in the affidavit.
134	134
135	135	(12) Upon completing the requirements in subsection (10) of this section, the conveyance of and the perfection of a security interest in a manufactured home or mobile home shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972, or Chapter 9, Title 75, Mississippi Code of 1972, as applicable.
136	136
137	137	(13) A manufactured home or mobile home shall be deemed real property for all purposes and shall be governed by the laws applicable thereto, upon the occurrence of all of the following events:
138	138
139	139	(a) An affidavit of affixation conforming to subsection (1) of this section has been duly recorded; and
140	140
141	141	(b) An application for retirement of the title to a manufactured home or mobile home conforming to subsection (3) of this section has been filed with the Department of Revenue.
142	142
143	143	When an application for retirement is filed with the Department of Revenue within sixty (60) days of recording the related 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 and the application is thereafter accepted by the department, the requirements of this section shall be deemed satisfied as of the date the affidavit of affixation is recorded.
144	144
145	145	(14) 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 real 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.
146	146
147	147	(15) If the title has been retired under 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 to which it is attached through a mortgage or deed of trust and such lien shall automatically attach as of the date of recording and must be foreclosed in the same manner as a mortgage on real property.
148	148
149	149	(16) Upon written request, the Department of Revenue shall provide written acknowledgment of compliance with the provisions of this section. Such written acknowledgment may be filed 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.
150	150
151	151	(17) This section applies to the sale or transfer of manufactured homes or mobile homes occurring on or after January 1, 2019, or to any person who voluntarily elects to retire the title to the manufactured home or mobile home pursuant to this section.
152	152
153	153	(18) Recordation of the affidavit of affixation pursuant to subsections (1) and (2) 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 USC Section 1322(b)(2), or any successor statute, to the extent the manufactured home or mobile home constitutes the owner's principal residence.
154	154
155	155	(19) The affidavit of affixation required pursuant to this section shall be in substantially the following form:
156	156
157	157	THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
158	158
159	159	____________________________ ______________________
160	160
161	161	____________________________ ______________________
162	162
163	163	AFFIDAVIT OF AFFIXATION
164	164
165	165	(MANUFACTURED HOME OR MOBILE HOME)
166	166
167	167	STATE OF _________________
168	168
169	169	COUNTY OF ________________
170	170
171	171	Before me, the undersigned notary public in and for said county and state, appeared [type the name and address 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:
172	172
173	173	1. Homeowner(s) own(s) the manufactured home or mobile home ("home") described as follows:
174	174
175	175	________________________________________________________________
176	176
177	177	Manufacturer's Name Make Model Name Model Year
178	178
179	179	________________________________________________________________
180	180
181	181	Manufacturer's Serial No./VIN Length/Width New/Used
182	182
183	183	2. The home is or will be located at the following "property address":
184	184
185	185	________________________________________________________________
186	186
187	187	Street City County State Zip Code
188	188
189	189	3. The legal description of the real property where the home is or will be permanently affixed ("land") is:
190	190
191	191	[insert legal description]
192	192
193	193	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.
194	194
195	195	5. The home shall be assessed and taxed as an improvement to the land.
196	196
197	197	6. Check one:
198	198
199	199	[ ] The home is currently covered by a certificate of title and the homeowner shall surrender the original title to a designated agent on behalf of the Department of Revenue;
200	200
201	201	[ ] The home is currently covered by a manufacturer's certificate of origin and the homeowner shall submit the original certificate of origin to a designated agent on behalf of the Department of Revenue; or
202	202
203	203	[ ] The 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 home, and an affidavit of ownership is attached hereto.
204	204
205	205	7. The home (check one):
206	206
207	207	[ ] Is not subject to any security interest or lien; or
208	208
209	209	[ ] Is subject to the following security interests or liens:
210	210
211	211	________________________________________________________________
212	212
213	213	Lienholder #1 Original Principal Amount Secured
214	214
215	215	________________________________________________________________
216	216
217	217	Address:
218	218
219	219	________________________________________________________________
220	220
221	221	Lienholder #2 Original Principal Amount Secured
222	222
223	223	________________________________________________________________
224	224
225	225	Address:
226	226
227	227	8. Other than those disclosed in this affidavit, the homeowner is not aware of (a) any other security interest or lien affecting the home; and (b) any other facts or information that could reasonably affect the validity of the title of the home or the existence or nonexistence of security interests or lien in it.
228	228
229	229	9. A release of personal property security interest or lien from each of the lienholders identified in paragraph 7 of this affidavit, if any, is attached hereto.
230	230
231	231	10. (a) All permits required by applicable governmental authorities have been obtained; (b) the wheels and axles have been removed; and (c) the home is or will be permanently connected to a septic or sewer system and other utilities such as electricity, water and/or gas.
232	232
233	233	11. The home is or shall become an immovable fixture and a permanent part of the real property.
234	234
235	235	12. All ad valorem taxes currently due and payable for the home and the land to which it is attached have been paid and a receipt for the prior year confirming the same are attached hereto.
236	236
237	237	13. The homeowner(s) hereby authorize(s) the following person(s) to file an application to retire title to the home with the tax collector of the county where the manufactured home or mobile home is located and to receive written acknowledgement from the Department of Revenue of retirement of title:
238	238
239	239	________________________________________________________________
240	240
241	241	Name of Authorized Representative_________________________________
242	242
243	243	Mailing Address _________________________Phone Number __________
244	244
245	245	14. The homeowner(s) hereby authorize(s) the tax collector to submit the completed application on behalf of the homeowner(s) to the Department of Revenue to permanently retire title to the manufactured home or mobile home to herein described land. 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.
246	246
247	247	Further, affiant(s) sayeth naught.
248	248
249	249	________________________________________________________________
250	250
251	251	Signature of Homeowner #1:
252	252
253	253	________________________________________________________________
254	254
255	255	Printed Name Address City State Zip Code
256	256
257	257	________________________________________________________________
258	258
259	259	Signature of Homeowner #2 (If more than one (1) homeowner):
260	260
261	261	________________________________________________________________
262	262
263	263	Printed Name Address City State Zip Code
264	264
265	265	Sworn to and subscribed before me this the _____ day of ____________, 20__.
266	266
267	267	_______________________________
268	268
269	269	Notary Public
270	270
271	271	My Commission Expires: _________________________
272	272
273	273	(20) The affidavit of severance required pursuant to this section shall be in substantially the following form:
274	274
275	275	THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
276	276
277	277	____________________________ ______________________
278	278
279	279	____________________________ ______________________
280	280
281	281	AFFIDAVIT OF SEVERANCE
282	282
283	283	(MANUFACTURED HOME OR MOBILE HOME)
284	284
285	285	STATE OF ___________________
286	286
287	287	COUNTY OF __________________
288	288
289	289	Before me, the undersigned notary public in and for said county and state, appeared [type the name and address 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:
290	290
291	291	1. Homeowner(s) own(s) the manufactured home or mobile home ("home") described as follows:
292	292
293	293	__________________________________________________________________
294	294
295	295	Manufacturer's Name Make Model Name Model Year
296	296
297	297	________________________________________________________________
298	298
299	299	Manufacturer's Serial No./VIN Length/Width New/Used
300	300
301	301	2. The title to the home was previously retired pursuant to that certain affidavit of affixation recorded on ______________ in Book ______, Page ______ or as Instrument ___________.
302	302
303	303	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.
304	304
305	305	4. Upon the recording hereof, the home shall no longer be assessed and taxed as an improvement to real property.
306	306
307	307	5. The home (check one):
308	308
309	309	[ ] Is not subject to any security interest or lien; or
310	310
311	311	[ ] Is subject to the following security interests or liens:
312	312
313	313	________________________________________________________________
314	314
315	315	Lienholder #1 Original Principal Amount Secured
316	316
317	317	________________________________________________________________
318	318
319	319	Address:
320	320
321	321	________________________________________________________________
322	322
323	323	Lienholder #2 Original Principal Amount Secured
324	324
325	325	________________________________________________________________
326	326
327	327	Address:
328	328
329	329	6. Other than those disclosed in this affidavit, the homeowner is not aware of (a) any other security interest or lien affecting the home; or (b) any other facts or information that could reasonably affect the validity of the title of the home or the existence or nonexistence of security interests or lien in it.
330	330
331	331	7. Check one:
332	332
333	333	[ ] A release of the real property security interest or lien from each of the lienholders identified in paragraph 6 of this affidavit, if any, is attached hereto; or
334	334
335	335	[ ] A statement from each of the lienholders identified in paragraph 6 of this affidavit is attached hereto authorizing the lienholder's security interest or lien to be recorded on the face of the certificate of title and, if more than one (1) lienholder, the order of priority of the same.
336	336
337	337	8. All ad valorem taxes due and payable for the land on which the home is located have been paid, and a paid receipt for the prior year confirming the same are attached hereto. Homeowner acknowledges that taxes for the current year, which are assessed but not yet due and payable, will be based on the status of the home and land to which it is attached as of January 1 of the current year.
338	338
339	339	9. The homeowner(s) hereby authorize(s) the following person(s) to file a certified copy of the affidavit of severance with the tax collector of the county where the manufactured home or mobile home is located and to receive the newly issued certificate of title from the Mississippi Department of Revenue:
340	340
341	341	________________________________________________________________
342	342
343	343	Name of Authorized Representative Mailing Address Phone Number
344	344
345	345	10. The homeowner(s) hereby authorize(s) the tax collector to submit the completed application on behalf of the homeowner(s) to the Department of Revenue to sever title to the manufactured home or mobile home from herein described land and issue a new certificate of title in the name of the homeowner(s).
346	346
347	347	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.
348	348
349	349	Further, affiant(s) sayeth naught.
350	350
351	351	_______________________________________
352	352
353	353	Signature of Homeowner #1:
354	354
355	355	________________________________________________________________
356	356
357	357	Printed Name Address City State Zip Code
358	358
359	359	________________________________________________________________
360	360
361	361	Signature of Homeowner #2 (If more than one (1) homeowner):
362	362
363	363	________________________________________________________________
364	364
365	365	Printed Name Address City State Zip Code
366	366
367	367	Sworn to and subscribed before me this the _____ day of ____________, 20__.
368	368
369	369	_______________________________
370	370
371	371	Notary Public
372	372
373	373	My Commission Expires: _________________________
374	374
375	375	(21) The affidavit of destruction required pursuant to this section shall be in substantially the following form:
376	376
377	377	THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
378	378
379	379	____________________________ ______________________
380	380
381	381	____________________________ ______________________
382	382
383	383	AFFIDAVIT OF DESTRUCTION
384	384
385	385	(MANUFACTURED HOME OR MOBILE HOME)
386	386
387	387	STATE OF ___________________
388	388
389	389	COUNTY OF __________________
390	390
391	391	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:
392	392
393	393	1. Homeowner(s) own(s) the manufactured home or mobile home ("home") described as follows:
394	394
395	395	________________________________________________________________
396	396
397	397	Manufacturer's Name Make Model Name Model Year
398	398
399	399	________________________________________________________________
400	400
401	401	Manufacturer's Serial No./VIN Length/Width New/Used
402	402
403	403	2. The 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 ___________.
404	404
405	405	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.
406	406
407	407	4. The home was destroyed or became uninhabitable on ___________ (insert date) as a result of ________________________ (describe cause).
408	408
409	409	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.
410	410
411	411	Further, affiant(s) sayeth naught.
412	412
413	413	_______________________________________
414	414
415	415	Signature of Homeowner #1
416	416
417	417	________________________________________________________________
418	418
419	419	Printed Name Address City State Zip Code
420	420
421	421	________________________________________________________________
422	422
423	423	Signature of Homeowner #2 (If more than one (1) homeowner)
424	424
425	425	________________________________________________________________
426	426
427	427	Printed Name Address City State Zip Code
428	428
429	429	Sworn to and subscribed before me this _____ day of _______________, 20__.
430	430
431	431	_______________________________
432	432
433	433	Notary Public
434	434
435	435	My Commission Expires: _________________________
436	436
437	437	(22) The affidavit of ownership required pursuant to this section shall be in substantially the following form:
438	438
439	439	THIS INSTRUMENT PREPARED BY: INDEXING INSTRUCTIONS:
440	440
441	441	____________________________ ______________________
442	442
443	443	____________________________ ______________________
444	444
445	445	AFFIDAVIT OF OWNERSHIP
446	446
447	447	(For Mobile Homes Manufactured before July 1, 1999)
448	448
449	449	STATE OF _________________________
450	450
451	451	COUNTY OF ________________________
452	452
453	453	BEFORE ME, the undersigned notary public in and for said county and stated, appeared [Name of Grantor(s)] who are known to me or have produced satisfactory evidence of their identity to be the person(s) whose name(s) is/are subscribed below, and how being first duly sworn, did each on personal oath state the following to wit:
454	454
455	455	1. That the legal names of the owners at the time of execution of this Affidavit of Ownership are:
456	456
457	457	__________________________________________________________________
458	458
459	459	Name Street Address
460	460
461	461	__________________________________________________________________
462	462
463	463	City, State, Zip Code Telephone Number
464	464
465	465	__________________________________________________________________
466	466
467	467	Name Street Address
468	468
469	469	__________________________________________________________________City, State, Zip Code Telephone Number
470	470
471	471	[Attach Any Additional Owners as Exhibit A]
472	472
473	473	2. That [Name of Grantor(s)] received consideration in the amount of _______ dollars cash in hand, and other good and valuable consideration, the receipt and sufficiency of is hereby acknowledged, and sold to [Name of Owner(s)] the following manufactured home or mobile home:
474	474
475	475	__________________________________________________________________
476	476
477	477	Manufacturer's Name Make Model
478	478
479	479	__________________________________________________________________
480	480
481	481	Manufacturer's Serial No./VIN Length & Width Model Year
482	482
483	483	3. That the manufactured home or mobile home is located at the following property address:
484	484
485	485	__________________________________________________________________
486	486
487	487	Street Address City State
488	488
489	489	__________________________________________________________________
490	490
491	491	Zip Code County County Tax Parcel Number
492	492
493	493	4. That the manufactured or mobile home is not covered nor has ever been covered by a certificate of title.
494	494
495	495	5. That the legal description of the real property where the manufactured or mobile home is or will be permanently affixed is: (If manufactured or mobile home is personal property, indicate N/A.)
496	496
497	497	[insert legal description]
498	498
499	499	6. The manufactured or mobile home (check one):
500	500
501	501	[ ] Is not subject to any security interest or lien; or
502	502
503	503	[ ] Is subject to the following security interests or liens:
504	504
505	505	__________________________________________________________________
506	506
507	507	Lienholder #1 Original Principal Amount Secured
508	508
509	509	__________________________________________________________________
510	510
511	511	Address
512	512
513	513	__________________________________________________________________
514	514
515	515	Lienholder #2 Original Principal Amount Secured
516	516
517	517	__________________________________________________________________
518	518
519	519	Address
520	520
521	521	7. Other than those liens and encumbrances itemized in Number 6, Owner(s) is/are not aware of any other security interest, lien or encumbrance affecting the manufactured or mobile home.
522	522
523	523	8. The manufactured or mobile home (check one):
524	524
525	525	[ ] Is assessed as real property and a Certificate of Mobile Home is filed in the office of the chancery clerk and is recorded in Land Deed Book __________, Page _____________; or
526	526
527	527	[ ] Is assessed as personal property. The mobile home account number is_________________________.
528	528
529	529	9. This manufactured home or mobile home was manufactured or assembled prior to July 1, 1999, and has never been titled pursuant to Section 63-21-9, as amended.
530	530
531	531	Further, affiant(s) sayeth naught.
532	532
533	533	WITNESS MY SIGNATURE, on this ____ day of [Month], [Year].
534	534
535	535	__________________________
536	536
537	537	[Grantor Name(s)]
538	538
539	539	__________________________
540	540
541	541	[Grantee Name(s)]
542	542
543	543	STATE OF ____________________
544	544
545	545	COUNTY OF ____________________
546	546
547	547	Personally appeared before me, the undersigned authority in and for the said county and state, on this ___ day of [Month], [Year], within my jurisdiction, the within named [Grantor Name] who acknowledged that (he) (she) (they) executed the above and foregoing instrument.
548	548
549	549	So subscribed and sworn before me this the ___ day of [Month], [Year].
550	550
551	551	_________________________________
552	552
553	553	Notary Public
554	554
555	555	My Commission Expires: _________
556	556
557	557	SECTION 2. This act shall take effect and be in force from and after July 1, 2025.