Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Part 3. MOBILE HOMES

48-5-491. 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.

Reserved

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

The volume prints no statutory text for this section (status: reserved).

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1976, p. 1529, § 3; Code 1933, § 91A-1922, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 2411, § 8; Ga. L. 1999, p. 667, § 4; repealed by Ga. L. 1999, p. 667, § 3C, effective January 1, 2000.

Editor's notes

Ga. L. 1999, p. 667, § 3C repealed and reserved this Code section, effective January 1, 2000.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, pages 846 to 847; merge action: carried; file SHA-256 bb15f8d0d693.