O.C.G.A.

O.C.G.A. § 48-5-491 (2019)

[Reserved] 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

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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 L. 1999, p. 667, § 4; repealed by Ga.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.

Annotations

Editor’s notes. Ga. L. 1999, p. 667, § 3C repealed and

reserved this Code section, effective January 1, 2000.