Permanent retirement of title to manufactured home or mobile home; procedure; affidavit of severance; affidavit of destruction.

Miss. Code Ann. § 63-21-30
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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: 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; 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; The legal description and indexing instructions of the real property to which the manufactured home or mobile home is or shall be permanently affixed; A statement that the party executing the affidavit is the owner of the real property described therein; A statement that the manufactured home is to be taxed as an improvement to the real property; A statement that either: The manufactured home or mobile home is covered by a certificate of title that the owner shall surrender to the Department of Revenue; 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 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; 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; A lien release as to each party holding a security interest in or lien on the manufactured home or mobile home; A statement that: All permits required by applicable governmental authorities have been obtained; The homeowner intends that the mobile home or manufactured home be an immovable fixture and a permanent part of the real property; and The wheels and axles have been removed; 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; 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; 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; 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 Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute. 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. 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 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 One (1) of the following: 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; The manufacturer’s certificate of origin; or 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. 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. 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 manufactured home or mobile home, or other due proof of ownership in a form acceptable to the Department of Revenue, then the Department of Revenue may issue a certificate of title for the purpose of effectuating the retirement of title. 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: 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; 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; The book and page number or instrument number, and date of recordation of the affidavit of affixation; A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation; A statement that the manufactured home is no longer to be taxed as an improvement to the real property; 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; 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; 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; 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; 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 Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute. 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: The date and cause of destruction or uninhabitability of the manufactured home or mobile home; 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; 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; The book and page number or instrument number, and date of recordation of the affidavit of affixation; A statement that the party executing the affidavit is the owner of the real property described in the affidavit of affixation; and Due acknowledgement of the signature of each affiant as required by Section 89-3-1 et seq. or any successor statute. 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. 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: 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; 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 The required fee for the certificate of title for the manufactured home or mobile home. 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. 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. 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. 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: An affidavit of affixation conforming to subsection (1) of this section has been duly recorded; and 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 theDepartment of Revenue within sixty (60) days of recording the relatedaffidavit of affixation in the official records of the chancery clerkin the county, or in the judicial district in counties having morethan one (1) such district, in which the real property is locatedand the application is thereafter accepted by the department, therequirements of this section shall be deemed satisfied as of the datethe affidavit of affixation is recorded. 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. 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. 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. 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. 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. The affidavit of affixation required pursuant to this section shall be in substantially the following form: Click to view Click to view The affidavit of severance required pursuant to this section shall be in substantially the following form: Click to view Click to view The affidavit of destruction required pursuant to this section shall be in substantially the following form: Click to view Click to view THE INSTRUMENTPREPARED 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 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 manufactured home or mobile home, or other due proof of ownership in a form acceptable to the Department of Revenue is attached hereto. 7. The home (check one): [ ] is not subject to any security interest or lein; 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 AddressPhone 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 homeowner): Printed Name Address City State Zip Code Sworn to and subscribed before me this the day of , 20. Notary Public My Commission Expires: THE INSTRUMENTPREPARED BY: INDEXING INSTRUCTIONS: AFFIDAVIT OF SEVERENCE (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 onin 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 lein; 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 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 AddressPhone 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 homeowner): Printed Name Address City State Zip Code Sworn to and subscribed before me this the day of , 20. Notary Public My Commission Expires: THE INSTRUMENTPREPARED 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 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 the official land records of inCounty, 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 homeowner): Printed Name Address City State Zip Code Sworn to and subscribed before me this the day of , 20. Notary Public My Commission Expires:

Starting a business in Mississippi? Mississippi LLC guide: costs and requirements