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HB 125 - Ad valorem tax; mobile homes; eliminate cert decal requirements

Mosley, George H (171st)

Status Summary	HC:	W&M	SC:		FR:	01/15/99	LA:	01/25/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Part 3 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of mobile homes, so a to eliminate the mobile home decal issuance and display requirements; and for other purposes.

Code Sections - 48-5-492/ 48-5-493 <->

HB 125                                             LC 18 9104 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 3 of Article 10 of Chapter 5 of Title 48 of 
  1- 2  the Official Code of Georgia Annotated, relating to ad 
  1- 3  valorem taxation of mobile homes, so as to eliminate the 
  1- 4  mobile home decal issuance and display requirements; to 
  1- 5  eliminate certain criminal penalties regarding such 
  1- 6  requirements; to provide an effective date; to repeal 
  1- 7  conflicting laws; and for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Part 3 of Article 10 of Chapter 5 of Title 48 of the 
  1-11  Official Code of Georgia Annotated, relating to ad valorem 
  1-12  taxation of mobile homes, is amended by striking Code 
  1-13  Section 48-5-492, relating to mobile home location permits 
  1-14  and decals, and inserting in its place a new Code Section 
  1-15  48-5-492 to read as follows: 
 
  1-16    "48-5-492. 
 
  1-17    (a) Each year every owner of a mobile home subject to 
  1-18    taxation under this article shall obtain on or before May 
  1-19    1 from the tax collector or tax commissioner of the county 
  1-20    of taxation of the mobile home a mobile home location 
  1-21    permit.  The issuance of the permit by the tax collector 
  1-22    or tax commissioner shall be evidenced by the issuance of 
  1-23    a decal, the color of which shall be prescribed for each 
  1-24    year by the commissioner.  Each decal shall reflect the 
  1-25    county of issuance and the calendar year for which the 
  1-26    permit is issued.  The decal shall be prominently attached 
  1-27    and displayed on the mobile home by the owner. 
 
  1-28    (b) Each year every owner of a mobile home situated in 
  1-29    this state on January 1 which is not subject to taxation 
  1-30    under this article shall obtain on or before May 1 from 
  1-31    the tax collector or tax commissioner of the county where 
  1-32    the mobile home is situated a mobile home location permit. 
  1-33    The issuance of the permit shall be evidenced by the 
  1-34    issuance of a decal which shall reflect the county of 
 
 
                                 -1- 
 
 
 
  2- 1    issuance and the calendar year for which the permit is 
  2- 2    issued.  The decal shall be prominently attached and 
  2- 3    displayed on the mobile home by the owner." 
 
  2- 4                           SECTION 2. 
 
  2- 5  Said part is further amended by striking Code Section 
  2- 6  48-5-493, relating to criminal penalties for failure to 
  2- 7  attach and display decals, and inserting in its place a new 
  2- 8  Code Section 48-5-493 to read as follows: 
 
  2- 9    "48-5-493.  
 
  2-10      (a)(1) It shall be unlawful to fail to attach and 
  2-11      display on a mobile home the decal as required by Code 
  2-12      Section 48-5-492.  
 
  2-13      (2) Any person who violates paragraph (1) of this 
  2-14      subsection shall be guilty of a misdemeanor and, upon 
  2-15      conviction thereof, shall be punished by a fine of not 
  2-16      less than $25.00 nor more than $200.00, except that upon 
  2-17      receipt of proof of purchase of a decal prior to the 
  2-18      date of the issuance of a summons, the fine shall be 
  2-19      $25.00.  
 
  2-20      (b)(1) It shall be unlawful for any person to move or 
  2-21      transport any mobile home which is required to and which 
  2-22      does not have attached and displayed thereon the decal 
  2-23      provided for in Code Section 48-5-492.  
 
  2-24      (2) Any person who violates paragraph (1) of this 
  2-25      subsection shall be guilty of a misdemeanor and shall be 
  2-26      punished by a fine of not less than $200.00 nor more 
  2-27      than $1,000.00 or by imprisonment for not more than 12 
  2-28      months, or both.  
 
  2-29    (c) Violation of subsection (a) or (b) of this Code 
  2-30    section may be prosecuted in the magistrate court of the 
  2-31    county where the mobile home location permit is to be 
  2-32    issued in the manner prescribed for the enforcement of 
  2-33    county ordinances set forth in Article 4 of Chapter 10 of 
  2-34    Title 15. Reserved." 
 
  2-35                           SECTION 3. 
 
  2-36  This Act shall become effective upon its approval by the 
  2-37  Governor or upon its becoming law without such approval. 
 
  2-38                           SECTION 4. 
 
  2-39  All laws and parts of laws in conflict with this Act are 
  2-40  repealed. 
 
 
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