HB1334: Ad valorem tax; definition of mobile homes; include tiny homes on wheels

Legislative Summary

A BILL to be entitled an Act to amend Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and mobile homes, so as to include tiny homes on wheels in the definition of "mobile homes"; to define the term "tiny home on wheels"; to provide that mobile homes shall be returned for taxation primarily in the county where they are functionally located; to correct cross-references; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.