---
title: O.C.G.A. § 48-5-495. Collection procedure when taxing county differs from county of purchaser’s residence.
collection: code
id: 48-5-495
cite_as: O.C.G.A. § 48-5-495 (2025)
canonical_url: https://georgiacommons.org/code/48-5-495
md_url: https://georgiacommons.org/code/48-5-495.md
text_url: https://georgiacommons.org/code/48-5-495/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=848
date: 2025
status: active
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/48-5-494.md
next: https://georgiacommons.org/code/48-5-500.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
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. § 48-5-495. Collection procedure when taxing county differs from county of purchaser’s residence.

When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county other than the purchaser’s county of residence, the tax collector or tax commissioner of the county in which the mobile home is returned for taxation shall collect the required ad valorem taxes due and, at the request of the purchaser, shall transmit to the purchaser an appropriate certificate which shall indicate that all ad valorem taxes due on the mobile home have been paid. Upon receipt of the certificate, the tax collector or tax commissioner of the purchaser’s county of residence shall issue the required mobile home location permit and, when applicable, decal.

## History

Ga. L. 1976, p. 1529, § 7; Code 1933, § 91A-1926, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2021, p. 564, § 4/SB 193.