§ 8-2-184. Reversion of Manufactured Home to Personal Property; Certificate of Removal From Permanent Location Required
A home which has previously become real property shall become personal property if: The manufactured home is or is to be removed from the real property with the written consent of the owner of the real property and the holders of all security interests therein; and The owner of the real property and the holders […]
§ 8-2-185. Responsibilities of Commissioner Following Receipt of Certificate of Removal From Permanent Location
Upon receipt of a properly executed Certificate of Removal from Permanent Location, the commissioner shall file and retain a copy of such certificate together with all other prior title records related to the home and may thereafter issue a new certificate of title for the home. The commissioner shall charge and collect the fee otherwise […]
§ 8-2-186. Responsibilities of Clerk of Superior Court Upon Receipt of Certificate of Removal From Permanent Location
The clerk of superior court shall not accept a Certificate of Removal from Permanent Location for filing unless the Certificate of Removal from Permanent Location contains thereon the confirmation by the commissioner that the Certificate of Removal from Permanent Location has been filed with the commissioner. When a Certificate of Removal from Permanent Location is […]
§ 8-2-187. Certificate of Destruction and Requirements for Issuance
When a home which has previously become real property has been or is to be destroyed, the owner of the real property and the holders of all security interests therein shall execute and file a Certificate of Destruction: With the commissioner; and In the real estate records of the county where the real property is […]
§ 8-2-188. Retention of Titles by Commissioner
Upon receipt of a properly executed Certificate of Destruction, the commissioner shall file and retain a copy of such certificate together with all other prior title records related to the home. When a Certificate of Destruction is so filed, the commissioner shall issue to the filing party the original of the Certificate of Destruction containing […]
§ 8-2-189. Requirements for Filing With Clerk of Superior Court
The clerk of superior court shall not accept a Certificate of Destruction for filing unless the Certificate of Destruction contains thereon the confirmation by the commissioner that the Certificate of Destruction has been filed with the commissioner. When a Certificate of Destruction is properly filed with the clerk of superior court, the clerk shall record […]
§ 8-2-190. Taxation as Real Property
A manufactured home which constitutes real property shall not be subject to Article 10 of Chapter 5 of Title 48 but shall instead be taxed as real property and a part of the underlying real estate. History. Code 1981, § 8-2-190 , enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2005, p. […]
§ 8-2-191. Filing Fee
The commissioner shall charge a fee of $18.00 for any filing under this part. History. Code 1981, § 8-2-191 , enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2005, p. 334, § 3-1/HB 501; Ga. L. 2006, p. 702, § 1/SB 253.
§ 8-2-180. Definitions
As used in this part, the term: “Clerk of superior court” means the clerk of the superior court of the county in which the property to which the home is or is to be affixed is located. “Commissioner” means the state revenue commissioner and includes any county tax commissioner when so authorized by the state […]
§ 8-2-181. Manufactured Home as Personal Property; Requirements for Real Property Status; Requirements for Certificate of Permanent Location
Except as provided in Subpart 1A of this part, a manufactured home shall constitute personal property and shall be subject to the “Motor Vehicle Certificate of Title Act,” Chapter 3 of Title 40, until such time as the home is converted to real property as provided for in this part or as provided in Subpart […]