§ 74-226. Definitions.

Latest version.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Mobile home means a mobile home as defined in O.C.G.A. § 8-2-131; provided, however, that those mobile homes which qualify the taxpayer for homestead exemption under Georgia law shall not be considered mobile homes and subject to the provisions of this article.

(Code 1983, § 26-2-31)

Cross reference

Definitions generally, § 1-2.

                    
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