TITLE 8 BUILDINGS AND HOUSING

Section 2. Standards and Requirements for Construction, Alteration, Etc., of Buildings and Other Structures, 8-2-1 through 8-2-222.

ARTICLE 2 FACTORY BUILT BUILDINGS AND DWELLING UNITS

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.

(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.)