By Terri Ferguson Smith / firstname.lastname@example.org
The Meridian Star
More than 200 mobile homes for which taxes are owed will be on the sale block later this month.
Stanley Shannon, Lauderdale County tax collector, said the sale is conducted every year as prescribed by state law.
"This is not real property," Shannon said. "This is personal property. A mobile home is personal property until it is attached to a piece of property that is owned by the person who owns the trailer."
Unlike real property, such as houses, buildings and acreage, personal property taxes are due at the beginning of the year, he said. Also, there isn't the same grace period that there is for real property. If the taxes aren't paid by the day before the tax sale, then the mobile home will be auctioned off to the highest bidder.
Shannon said there is a minimum bid on each mobile home, which includes taxes, interest and penalties. The maximum bid, after taxes, interest and penalties, will be accepted, he said. A 1 percent interest rate is charged for each month that the taxes are in arrears.
Shannon said tax bills are sent out to mobile home owners during the first week of December and are due in January.
The Tax Collector's office mails three tax notices before it goes on the delinquent list.
The last day to pay overdue taxes on mobile homes is Oct. 15.
The sale will be held Oct.16 at 11 a.m. in the Board of Supervisors meeting room, downstairs in the Raymond P. Davis County Annex Building at 410 Constitution Avenue.