One Click Case Law for § 48-5-495
O.C.G.A. § 48-5-494 <-- --> O.C.G.A. §48-5-5

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
PART 3 - MOBILE HOMES
§ 48-5-495 - Collection procedure when taxing county differs from county of purchaser's residence

O.C.G.A. 48-5-495 (2010)
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 decal.