05 LC 9 1624
House
Bill 739
By:
Representative Hembree of the
67th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
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, the issuance
of location permits for mobile homes, and the return for taxation thereof, so as
to change the date on which returns and payment of taxes are due; to provide for
related matters; to provide an effective date; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
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, the issuance of
location permits for mobile homes, and the return for taxation thereof, is
amended by striking Code Section 48-5-492, relating to issuance of mobile home
location permits and issuance and display of decals, and inserting in lieu
thereof a new Code Section 48-5-492 to read as follows:
"48-5-492.
(a)
Each year every owner of a mobile home subject to taxation under this article
shall obtain on or before
May
1
April
1 from the tax collector or tax
commissioner of the county of taxation of the mobile home a mobile home location
permit. The issuance of the permit by the tax collector or tax commissioner
shall be evidenced by the issuance of a decal, the color of which shall be
prescribed for each year by the commissioner. Each decal shall reflect the
county of issuance and the calendar year for which the permit is issued. The
decal shall be prominently attached and displayed on the mobile home by the
owner.
(b)
Except as provided for mobile homes owned by a dealer, no mobile home location
permit shall be issued by the tax collector or tax commissioner until all ad
valorem taxes due on the mobile home have been paid. Each year every owner of a
mobile home situated in this state on January 1 which is not subject to taxation
under this article shall obtain on or before
May
1
April
1 from the tax collector or tax
commissioner of the county where the mobile home is situated a mobile home
location permit. The issuance of the permit shall be evidenced by the issuance
of a decal which shall reflect the county of issuance and the calendar year for
which the permit is issued. The decal shall be prominently attached and
displayed on the mobile home by the
owner."
SECTION
2.
Said
part is further amended by striking Code Section 48-5-494, relating to the time
for making returns and remitting payment of taxes due on mobile homes, and
inserting in its place a new Code Section 48-5-494 to read as
follows:
"48-5-494.
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 May
1
April
1, whichever occurs first. If the owner
returns such
owneŕs
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."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.