Subject 560-11-9 UNIFORM PROCEDURES FOR MOBILE HOMES
|(1)||These regulations have been adopted by the Commissioner pursuant to O.C.G.A. Section 48-2-12 and O.C.G.A. Section 48-5-442 in order to provide specific policies and procedures of the Department applicable to the valuation and collection of ad valorem tax on mobile homes pursuant to Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated.|
|(2)||The procedures prescribed by Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated and these rules and regulations for returning mobile homes for taxation, determining applicable rates for taxation, and collecting the ad valorem tax on mobile homes shall be exclusive of all other property.|
|(3)||These regulations shall become effective January 1, 1998.|
As used in these regulations, the term:
|(2)||"Mobile home" means a manufactured home or relocatable home as defined in Part 2 of Article 2 of Chapter 2 of Title 8 of the Official Code of Georgia Annotated. Any mobile home which qualifies the taxpayer for a homestead exemption under the laws of this state and any mobile home held in inventory for sale by a dealer engaged in the business of selling mobile homes at wholesale or retail shall not be subject to these regulations.|
|(1)||Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose an ad valorem tax on property. Taxes shall be charged against the owner of the mobile home, if known, and, if unknown, against the specific mobile home itself.|
or before April 1 of each year, or at the time of the first sale or transfer
before April 1, every owner of a mobile home shall return such mobile home for
taxation and pay the taxes due on the mobile home in the county where the
mobile home is situated on January 1.
|(1)||Each year every owner of a mobile home subject to taxation under Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated shall on or before April 1 and at the time of returning such mobile home for taxation, pay all taxes due to the tax commissioner on such mobile home and obtain a mobile home location permit.|
|(2)||The tax commissioner shall not issue such location permit until all outstanding taxes due on the mobile home, including delinquent taxes, interest and penalties, are paid.|
|(3)|| The tax commissioner
shall give the taxpayer a decal as evidence of the payment of all outstanding
taxes and the issuance of a mobile home location permit.
|(4)||Any person acquiring a mobile home after January 1 of each year shall obtain from the tax commissioner a mobile home location permit by April 1 or within 45 days of acquisition, whichever occurs later, upon satisfactory evidence that all outstanding taxes due on the mobile home, including delinquent taxes, interest and penalties, if any, have been paid.|
|(5)||Each year every owner of a mobile home situated in this state on January 1 which is not subject to taxation under Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, by virtue of its qualifying the owner for a homestead exemption or if acquired from a dealer after January 1, shall nevertheless obtain a mobile home decal from the tax commissioner by April 1, or within 45 days of acquisition, whichever occurs later. The decal shall be designed, attached and displayed as provided in this Regulation.|
|(1)||It shall be the duty of the county property appraisal staff to annually inspect each mobile home located in the county to determine if the owner is properly displaying the decal evidencing the issuance of a mobile home location permit. The staff may schedule the inspections throughout the year or during any portion of the year as meets their annual workflow management needs.|
|(2)||The property appraisal staff shall notify the owner, if known, or the occupant, if the owner is not known, of each mobile home for which a decal is not properly displayed, of the requirements of O.C.G.A. Section 48-5-492 and these regulations to secure and display such decal. The notice shall also describe the penalty under O.C.G.A. Section 48-5-493 and Regulation 560-11-9-.11 for failure to properly display such decal.|
|(3)||The county governing authority may appoint an agent authorized under O.C.G.A. Section 15-10-63 to issue citations to owners failing to properly display mobile home decals. Such agent may be a member of the board of tax assessors, a member of the appraisal staff or some other designee suitable to the county governing authority. The county governing authority shall notify the county appraisal staff of the name of the authorized agent within 5 days of the agent's appointment.|
|(4)||Within 30 days after the end of each calendar quarter, or more frequently at the property appraisal staff's discretion, the property appraisal staff shall forward to the tax commissioner and the authorized agent, if one has been appointed, a list of mobile homes discovered during the quarter, if any, that are not displaying the required mobile home decal. The list shall contain the information set forth in Regulation 560-11-9-.08(1) to enable these officials to locate and identify each mobile home thereon.|
|(5)||The authorized agent, if one has been appointed, upon receipt of the list set forth in this Regulation, shall issue a citation to the owner of each mobile home for which a mobile home decal is not attached. If the authorized agent is a member of the board of tax assessors or the property appraisal staff, the notice required in Section 2 of this Regulation and the citation required in this Section may be issued to the owner simultaneously.|
|(6)||Within 30 days of the date the citation is issued, but not earlier than 15 days from the date the citation is issued, the county shall impose the appropriate fines upon and prosecute the subject of the citation as provided in O.C.G.A. Section 48-5-493.|
|(7)||Nothing in this Regulation shall prohibit or limit the county authorities from providing other methods for prosecution of an owner failing under O.C.G.A. Section 48-5-492 and these regulations to secure and display a mobile home decal.|
|(1)||It shall be unlawful for any person to move or transport any mobile home which is required to and which does not have attached and displayed thereon the mobile home decal required by O.C.G.A. Section 48-5-492.|
|(2)||Any person who violates Section 1 of this regulation shall be guilty of a misdemeanor and shall be prosecuted as provided in O.C.G.A. Section 48-5-493.|
|(1)||Beginning January 1, 1999 and effective for the tax year 1999 and each subsequent tax year, the fair market value of all mobile homes subject to taxation under Article 10 of Chapter 5 of Title 48 shall be determined by the county board of tax assessors in accordance with these regulations. For the tax year 1998, the tax commissioner shall continue to use the procedures as shown in the manual provided by the Commissioner to determine the fair market value of all mobile homes.|
|(2)||The valuation methods employed by the county board of tax assessors shall result in a fair market value, as fair market value is defined in O.C.G.A. Section 48-5-2, of each mobile home as of January 1 of the tax year for which the digest is being prepared.|
|(3)|| The county board of tax assessors may use
any combination of the following when arriving at the value for each mobile
home, however, the approach used may not differ substantially from that
employed to arrive at the value for a mobile home subject to tax under Article
1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated. For any
valuation guides that may be used, the board shall select those most likely to
reflect the value of each mobile home as of January 1 and make any further
adjustments deemed necessary to arrive at a January 1 valuation.
|(4)||Each mobile home shall be assessed at 40 percent of the fair market value determined in accordance with this Regulation.|
|(1)|| On the tenth day of each month, a
county's tax commissioner shall report to the board of tax assessors a list of
all mobile homes for which during the preceding month:
|(2)|| The monthly
reporting requirement may be changed by a signed written agreement between the
tax commissioner and the board of tax assessors, but shall not be sent less
than once per calendar year or later than December 1st.
|(3)|| On or before January
5th of each year, and before the county's digest is
submitted to the tax commissioner, a county's board of tax assessors shall meet
to receive and inspect the tax returns and location permits for the county's
mobile homes that have been reported to the tax commissioner during the
preceding twelve months.
|(4)|| For each
mobile home listed in a county's digest, the county's board of tax assessors
shall develop a valuation which, in the board's judgment, best represents the
fair market value that the mobile home will have as of January 1 of the tax
year for which the digest is being prepared.
|(5)||On or before January 5th of each year, a county's board of tax assessors shall return to the tax commissioner the mobile home digest with the proposed assessments.|
|(6)|| The total assessed
value of the mobile home digest shall be added to the county's consolidated
summary at the time the county's official digest is transmitted to the Revenue
Commissioner, or at such other time as the digest is required to be compiled.
January 1, 1999, when a mobile home is returned for taxation after the mobile
home digest has been delivered by the board of tax assessors to the county's
tax commissioner, the county's tax commissioner shall, within 10 days of
receipt of the return, forward it to the county's board of tax assessors.
Within 10 days of receiving the return, the county's board of tax assessors
shall assess the mobile home's fair market value and notify the county's tax
commissioner of the assessment.
|(1)|| A mobile home
owner who disagrees with the county board of tax assessor's assessment of their
mobile home(s) on the ad valorem property tax bill may challenge such
assessment by either electing to:
|(2)|| If the owner of a mobile home, subsequent
to paying the tax without having filed an appeal or affidavit of illegality,
believes that the tax has been illegally or erroneously assessed and collected,
then the owner may file with the county governing authority a request for a
refund. Such request may be filed within three years of the date of payment of
the tax under the provisions of O.C.G.A. § 48-5-380.
|(1)||It shall be the duty of the tax commissioner to issue tax bills using form PT-40 to each owner of a mobile home appearing on the mobile home digest on or after January 1 of each calendar year, but not later than February 1.|
|(3)||Ad valorem taxes imposed on mobile homes shall be based on the assessments as determined from the procedures shown in the manual provided by the Commissioner for the tax year 1998 and as determined by the board of tax assessors pursuant to Regulation 560-11-9-.07 for tax year 1999 and thereafter, and the mill rate levied by the taxing authority on tangible property for the previous calendar year.|
|(4)||The tax commissioner shall collect all ad valorem taxes imposed on mobile homes irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.|
|(5)||The tax commissioner collecting the ad valorem taxes on mobile homes shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions, on or before the fifteenth day of the month following the month of collection, or on a more frequent basis at the tax commissioner's election.|
|(6)||The tax commissioner shall withhold from each taxing authority commissions on all net ad valorem tax collections made for the jurisdiction on mobile homes during any calendar year. Such commissions shall be withheld as prescribed in O.C.G.A. Section 48-5-447 and, along with any fees collected, shall be retained by the tax commissioner or disposed of in accordance with those general laws and local Acts specifically providing for the disposition of such fees and commissions.|
|(1)||Every owner of a mobile home subject to these regulations, in addition to the ad valorem tax due on the mobile home, shall be liable for a penalty of 10 percent of the tax due or $ 5, whichever is greater, for their failure to make the return or pay the tax by April 1 of each year.|
|(3)||Every owner of a mobile home located in a county on January 1 and subject to these regulations, in addition to the ad valorem tax due on the mobile home, if applicable, and the penalty, if applicable, for failure to make the return or pay the tax by April 1 of each year, shall be guilty of a misdemeanor if they fail to secure, attach and display on a mobile home the decal that is required by Regulation 560-11-9-.04. Upon conviction thereof, the owner shall be punished by a fine of not less than $ 100.00 nor more than $ 300.00, except that upon receipt of proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $ 50.00 provided, however that in the event such person owns more than one mobile home in an individual mobile home park, the maximum fine under this paragraph for such person with respect to such mobile home park shall not exceed $1,000.00. The county governing authority may, by local ordinance, provide for penalties for owners who locate a mobile home in the county after January 1 and fail to secure, attach and display on a mobile home the decal that is required by Regulation 560-11-9-.04.|
|(4)||Any person who moves or transports a mobile home which is required to and which does not have attached and displayed thereon the decal required by Regulation 560-11-9-.04 shall be guilty of a misdemeanor and shall be punished by a fine of not less than $ 200.00 nor more than $ 1,000.00 or by imprisonment for not more than 12 months, or both.|
|(5)||The tax commissioner may issue executions for nonpayment of mobile home taxes in the manner prescribed in Georgia Code Section 48-3-3. The collection of such executions shall follow the procedures prescribed in Chapter 3 of Title 48 of the Official Code of Georgia Annotated. Such executions shall bear interest at the rate prescribed by Georgia Code Section 48-2-40 once issued.|
Any proposed assessment or ad valorem property tax bill sent to an owner of a mobile home(s), by a county's board of tax assessor, shall contain the following sentence in bold:
"If you feel that your mobile home's value is too high for ad valorem taxation purposes, you should file an appeal or tax return with County Board of Tax Assessors for an opportunity to have your mobile home's value reduced."