§ 74-261. Application for location decal.  


Latest version.
  • Each year every owner of a mobile home subject to taxation under the provisions of this article shall, on or before April 1, make application to the tax commissioner for a mobile home location decal and, upon payment of or proof of payment of taxes, as provided, shall be issued a location decal. Any mobile homes which are tax exempt under existing Georgia law for the year stated will furnish any proof as required to establish the tax exempt status of said mobile homes and shall be issued a location decal. The issuance of said decal by the tax commissioner shall be evidenced by the issuance of a decal, green in color, which shall reflect the county of issuance, and the calendar year for which this permit is issued. The decal shall be prominently attached and displayed on the mobile home by the owner.

(Code 1983, § 26-2-37)