O.C.G.A. § 48-5-490: Mobile homes owned on January 1 subject to ad valorem taxation.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes
- PART 3 Mobile Homes
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.
Collected 2026-09-17T19:34:57Z. Source file · JSON