Loading chat...
GA SB289
Bill
Status
Engrossed
2/5/2020
Primary Sponsor
Jeff Mullis
Click for details
AI Summary
- Eliminates the requirement for mobile home owners to obtain mobile home location permits and to procure and display tax decals, repealing Code Section 48-5-492
- Removes the misdemeanor penalty (fine of $100–$300) for failing to attach and display a decal on a mobile home
- Retains the misdemeanor offense for moving or transporting a mobile home with unpaid ad valorem taxes, punishable by a fine of $200–$1,000 and/or up to 12 months imprisonment
- Revises the tax payment timeline so mobile home owners must pay ad valorem taxes at the time of the first sale or transfer after December 31, or by April 1, whichever occurs first
- Removes the duty of county appraisers to inspect mobile homes for proper decal display and report noncompliant homes to tax collectors
Legislative Description
Ad Valorem Taxation of Property; mobile homes procure permits and procure and display decals; remove the requirement
Last Action
House Passed/Adopted By Substitute
6/26/2020
Full Bill Text
No bill text available