Ad valorem taxes on mobile homes; bring forward code sections related to.

SB 2879 clarifies how mobile home owners in Mississippi can choose to have their homes taxed as real property (included in land taxes) or personal property (separately taxed). To switch to real property status, owners must remove wheels/axles, anchor the home securely, and get a county tax assessor's certificate (with a $10 fee). This affects mobile home owners who want to change their tax classification and county tax assessors who process these requests. The bill updates existing tax code (Section 27-53-15) to streamline the process without changing tax rates or creating new requirements.