---
title: O.C.G.A. § 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.
collection: code
id: 48-5-491
cite_as: O.C.G.A. § 48-5-491 (2025)
canonical_url: https://georgiacommons.org/code/48-5-491
md_url: https://georgiacommons.org/code/48-5-491.md
text_url: https://georgiacommons.org/code/48-5-491/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=846
date: 2025
status: reserved
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-490.md
next: https://georgiacommons.org/code/48-5-492.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY / MOBILE HOMES
---

# O.C.G.A. § 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.

No text is printed for this reserved section.

## 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 L. 1999, p. 667, § 4; repealed by Ga.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 L. 1999, p. 667, § 3C repealed and reserved this Code section, effective January 1, 2000.