Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Property Taxation topic
No spam. Unsubscribe anytime.
Developer and supervisors discuss back taxes, titles at Mulligan mobile-home park; no county abatement approved
Summary
PR Ventures sought county help to clear delinquent mobile-home taxes and expedite cleanup; board discussed legal limits and advised obtaining titles and counsel but did not approve abatement of third-party back taxes.
PR Ventures LLC representatives addressed the Chickasaw County Board of Supervisors on June 2 seeking help to clear back taxes and titles for several mobile homes at a local park so the company can remove derelict units and redevelop the parcel.
Company representatives told the board they hold title to one home and are working to obtain signed title transfers for additional units; several units already have tax-sale certificates on them and one unit is occupied. The presenter said the company has spent personal funds to clean several trailers and asked whether the county could abate delinquent mobile-home taxes to facilitate cleanup and redevelopment.
County staff and counsel explained how mobile-home taxation works in the area: homes in the park are taxed as personal property (semiannual mobile-home tax) rather than real estate, and outstanding taxes generally remain associated with the structure and, absent title transfer or other legal steps, remain the obligation of the owner of record. The county's attorney advised the owner that abating another person's back taxes without title would effectively give a private benefit to a third party and recommended caution.
Staff and counsel described options the private owner could pursue: obtain signed titles from current owners, pursue the typical junk/abandonment processes, issue notices and follow legal steps to remove derelict units, or negotiate memoranda of understanding with the county to set timelines and conditions if the county were to consider any financial accommodation in exchange for redevelopment commitments. Counsel said if titles are signed over, the board might revisit a request but cautioned the county against simply forgiving private liabilities.
The county did not approve abatement of outstanding taxes at the meeting. Board members encouraged the developer to secure titles, document a redevelopment plan and discuss possible memoranda of understanding or agreements with county staff and counsel before the board would act on tax-related relief.
