Q: Is a sheriff within his rights under the law to enter the premises upon which a mobile home that sold for delinquent ad valorem taxes is situated and take possession of same over the objections of the landowner?

A: Yes. If the landowner has not taken any action to defeat the sheriff’s authority or the county’s lien, then the sheriff is authorized to enter the premises and take possession of the mobile home which was sold for delinquent taxes. (Attorney General’s Opinion to Woodard dated March 27, 2009)