35 Miss. Code. R. 4-05-01-203
Current through October 31, 2024
Trailer park is defined as a park established for the purpose of accommodating travel trailers pulled either by automobiles or other type vehicles or self-propelled, which are in a travel or transient status and where utilities are connected in a temporary manner. For tax purposes, a trailer park is any one location where trailers, campers or other mobile units may be parked for a fee, either permanently or temporarily and irrespective of whether utility facilities are available.
35 Miss. Code. R. 4-05-01-203