Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

SB 2853 amends Mississippi tax law to address manufactured and mobile home property tax collection. It states that blocking access to such homes to prevent tax notices or occupancy checks would be strong evidence of tax evasion, allowing county tax collectors to immediately seize the property. The bill also updates rules for classifying these homes as either "personal property" (taxed separately) or "real property" (taxed with land), requiring specific steps like removing wheels and anchoring to qualify for real property status. This directly affects mobile/manufactured home owners who might avoid tax notices and county tax collectors who enforce these rules.