Statutes > Georgia Statutes > 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 > § 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation

§ 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation

O.C.G.A. 48-5-490 (2010)
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.