Statutes > Georgia Statutes > TITLE 8 - BUILDINGS AND HOUSING > CHAPTER 2 - STANDARDS AND REQUIREMENTS FOR CONSTRUCTION, ALTERATION, ETC., OF BUILDINGS AND OTHER STRUCTURES > ARTICLE 2 - FACTORY BUILT BUILDINGS AND DWELLING UNITS > PART 4 - MANUFACTURED OR MOBILE HOMES > SUBPART 4 - FEES > § 8-2-190 - Taxation as real property

§ 8-2-190 - Taxation as real property

O.C.G.A. 8-2-190 (2010)
8-2-190. Taxation as real property


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.