§11-5-12. Mobile homes situate upon property owned by a person
other than owner of mobile home.
Mobile homes situate upon property owned by a person other
than the owner of the mobile home shall be classified as personal
property whether or not said mobile home is permanently affixed to
the real estate and, unless subject to assessment as Class II
property under section eleven of this article or section two,
article four of this chapter, shall be assessed as Class III or
Class IV personal property, as may be appropriate in the
A mobile home permanently attached to the real estate of the
owner may not be classified as personal property if the owner has
filed a canceled certificate of title with the clerk of the county
commission and has recorded it in the same manner as deeds are
recorded and indexed.