GA Code § 48-5-490 - Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation.
Section 48-5-331 - Capital Fund for Loans to Counties for Property Valuation and Equalization Purposes.Section 48-5-491 - [reserved] Ad Valorem Taxation of Mobile Homes Owned and Held by Dealers for Sale; Returns of Dealers’ Inventory; Dealer’s Assessed Value; Determination of Tax Rate; Time for Payment of Taxes; Mobile Homes in Transit on January 1.
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.
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