Collection procedure when taxing county differs from county of purchaser’s residence.

When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county other than the purchaser’s county of residence, the tax collector or tax commissioner of the county in which the mobile home is returned for taxation shall collect the required ad valorem taxes due and, at the request of the purchaser, shall transmit to the purchaser an appropriate certificate which shall indicate that all ad valorem taxes due on the mobile home have been paid. Upon receipt of the certificate, the tax collector or tax commissioner of the purchaser’s county of residence shall issue the required mobile home location permit and, when applicable, decal. History. Ga. L. 1976, p. 1529, § 7; Code 1933, § 91A-1926, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2021, p. 564, § 4/SB 193. The 2021 amendment, effective May 6, 2021, inserted “, when applicable,” near the end of the second sentence.