History. Ga. L. 1976, p. 1529, § 5; Ga. L. 1978, p. 1459, § 1; Code 1933, § 91A-1924, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 49; Ga. L. 1979, p. 538, § 6; Ga. L. 1982, p. 575, §§ 6, 13; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1683, § 1; Ga. L. 1992, p. 2411, § 9; Ga. L. 1999, p. 667, § 3D; Ga. L. 2015, p. 1219, § 20/HB 202; Ga. L. 2021, p. 564, § 2/SB 193.
The 2015 amendment, effective January 1, 2016, substituted “April 1” for “May 1” in subsections (a) and (b).
The 2021 amendment, effective May 6, 2021, inserted “, if required by the governing authority of the county in which the mobile home is located,” in the second sentence of subsection (a) and in the third sentence of subsection (b); and substituted “decal may” for “decal shall” in the last sentence of subsections (a) and (b).
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