Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTYArticle 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
Part 3 - MOBILE HOMES
Section 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation

Ga. Code § 48-5-490

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation

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.

OCGA § 48-5-490