Georgia § 48-5-494 - Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.
Full text of Georgia Official Code of Georgia Annotated § 48-5-494 — Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due., with citation guidance and answers to common questions.
§ 48-5-494. Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.
Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on the mobile home at the time the owner applies for the mobile home location permit, or at the time of the first sale or transfer of the mobile home after December 31, or on April 1, whichever occurs first. If the owner returns such owner's mobile home for taxation prior to the date that the application for the mobile home location permit is required, such owner shall apply for the permit at the time such owner returns the mobile home for taxation. (Ga. L. 1976, p. 1529, § 6; Code 1933, § 91A-1925, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 7; Ga. L. 1982, p. 575, §§ 7, 14; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1684, § 1; Ga. L. 1992, p. 2411, § 11; Ga. L. 1999, p. 667, § 3E; Ga. L. 2015, p. 1219, § 22/HB 202.) The 2015 amendment, effective January 1, 2016, substituted "April 1" for "May 1" in the first sentence.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-494
What does Official Code of Georgia Annotated § 48-5-494 cover?
Section 48-5-494 ("Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-494?
A common citation format is "Official Code of Georgia Annotated § 48-5-494" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-494 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.