{"data":{"id":"us-ga/o.c.g.a.-8-2-190","jurisdiction":"us-ga","citation":"O.C.G.A. § 8-2-190","heading":"Taxation as real property.","body":"A manufactured home which constitutes real property shall not be subject to Article 10 of Chapter 5 of Title 48 but shall instead be taxed as real property and a part of the underlying real estate.","path":["TITLE 8 Buildings and Housing","CHAPTER 2 Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures","Article 2 Factory Built Buildings and Dwelling Units","PART 4 Manufactured or Mobile Homes","Subpart 4 Fees"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.08.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":"0a7fbf75ab0eb80ca7922752e7153043eaaf4d23aca865706d8fda5e2bae8d98","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-8-2-189","next":"us-ga/o.c.g.a.-8-2-191"},"notice":"GroundRules: Original legal text. Not legal advice."}