Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose an ad valorem tax on property. Taxes shall be charged against the owner of the property, if known, and, if unknown, against the specific property itself.
History. Ga. L. 1976, p. 1529, § 4; Code 1933, § 91A-1923, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 48.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes
§ 48-5-490. Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation
§ 48-5-492. Issuance of Mobile Home Location Permits; Issuance and Display of Decals
§ 48-5-493. Failure to Attach and Display Decal; Penalties; Venue for Prosecution
§ 48-5-495. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence