• § 48-5-490 - Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation
  Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose...
• § 48-5-491 - Ad Valorem Taxation of Mobile Homes Owned and Held by Dealers for Sale; Returns of Dealers' Inventory; Dealer's Assessed Value; Determination of Tax Rate; Time for Payment of Taxes; Mobile Homes in Transit on January 1
  Reserved. Repealed by Ga. L. 1999, p. 667, § 3C, effective January 1, 2000.
• § 48-5-492 - (for Effective Date, See Note.) Issuance of Mobile Home Location Permits; Issuance and Display of Decals
  (a) Each year every owner of a mobile home subject to taxation under this article shall obtain on or before April 1 from the...
• § 48-5-493 - (for Effective Date, See Note.) Failure to Attach and Display Decal; Penalties; Venue for Prosecution
  (a) (1) It shall be unlawful to fail to attach and display on a mobile home the decal as required by Code Section 48-5-492....
• § 48-5-494 - (for Effective Date, See Note.) Returns for Taxation; Application for and Issuance of Mobile Home Location Permits Upon Payment of Taxes Due
  Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay...
• § 48-5-495 - Collection Procedure When Taxing County Differs From County of Purchaser's Residence
  When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county...

Last modified: October 14, 2016