{"data":{"id":"us-ga/o.c.g.a.-48-5-494","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-494","heading":"Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.","body":"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.","path":["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"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"44b09acab84579752639d223820a146b446d678c113192c8e4ba2e0400743306","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-493","next":"us-ga/o.c.g.a.-48-5-495"},"notice":"GroundRules: Original legal text. Not legal advice."}