Official Code of Georgia Annotated

Title 8. BUILDINGS AND HOUSING · Chapter 2. STANDARDS AND REQUIREMENTS FOR CONSTRUCTION AND ALTERATION OF BUILDINGS AND OTHER STRUCTURES · Article 2. FACTORY BUILT BUILDINGS AND DWELLING UNITS · Part 4. MANUFACTURED OR MOBILE HOMES

8-2-190. Taxation as real property.

Active

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

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.

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

Code 1981, § 8-2-190, enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2005, p. 334, § 3-1/HB 501; Ga. L. 2006, p. 702, § 1/SB 253.

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

Text read from t7-t8-(v5)-2024-pdf.pdf, Volume V5, 2024 edition, page 949; merge action: carried; file SHA-256 5c69f28428d8.