Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on the mobile home at the time the owner applies for the mobile home location permit, or at the time of the first sale or transfer of the mobile home after December 31, or on April 1, whichever occurs first. If the owner returns such owner’s mobile home for taxation prior to the date that the application for the mobile home location permit is required, such owner shall apply for the permit at the time such owner returns the mobile home for taxation.
History. Ga. L. 1976, p. 1529, § 6; Code 1933, § 91A-1925, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 7; Ga. L. 1982, p. 575, §§ 7, 14; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1684, § 1; Ga. L. 1992, p. 2411, § 11; Ga. L. 1999, p. 667, § 3E; Ga. L. 2015, p. 1219, § 22/HB 202.
The 2015 amendment, effective January 1, 2016, substituted “April 1” for “May 1” in the first sentence.
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