Credit allowed against ad valorem taxes under Section 27-53-31 shall apply only to claims arising on or after July 1, 1989.
Miss. Code Ann. § 27-53-33, under Ad Valorem Taxes—Mobile Homes.
Miss. Code Ann. § 27-53-33
Credit allowed against ad valorem taxes under Section 27-53-31 shall apply only to claims arising on or after July 1, 1989.