---
title: O.C.G.A. § 8-2-190. Taxation as real property.
collection: code
id: 8-2-190
cite_as: O.C.G.A. § 8-2-190 (2025)
canonical_url: https://georgiacommons.org/code/8-2-190
md_url: https://georgiacommons.org/code/8-2-190.md
text_url: https://georgiacommons.org/code/8-2-190/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t7-t8-(v5)-2024-pdf.pdf?sfvrsn=6386add7_0#page=949
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.
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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: BUILDINGS AND HOUSING / STANDARDS AND REQUIREMENTS FOR CONSTRUCTION AND ALTERATION OF BUILDINGS AND OTHER STRUCTURES / FACTORY BUILT BUILDINGS AND DWELLING UNITS / MANUFACTURED OR MOBILE HOMES / Taxation and Fees
---

# O.C.G.A. § 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.

## 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.