Georgia § 48-5-495 - Collection procedure when taxing county differs from county of purchaser's residence.
Full text of Georgia Official Code of Georgia Annotated § 48-5-495 — Collection procedure when taxing county differs from county of purchaser's residence., with citation guidance and answers to common questions.
§ 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. (Ga. L. 1976, p. 1529, § 7; Code 1933, § 91A-1926, enacted by Ga. L. 1978, p. 309, § 2.)
Frequently Asked Questions About Georgia § 48-5-495
What does Official Code of Georgia Annotated § 48-5-495 cover?
Section 48-5-495 ("Collection procedure when taxing county differs from county of purchaser's residence.") 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 § 48-5-495?
A common citation format is "Official Code of Georgia Annotated § 48-5-495" (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 § 48-5-495 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.