O.C.G.A.
O.C.G.A.

O.C.G.A. § 8-2-190 (2019)

Taxation as real property

✓ 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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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.