§ 38-19. Definitions.  


Latest version.
  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Mobile home means a mobile home or a manufactured home, as such terms are defined in the Act known as "The Uniform Standards Code for Manufactured Homes Act" (O.C.G.A. § 8-2-130 et seq.); provided, however, that those mobile homes which qualify the taxpayer for exemption under state law shall not be considered mobile homes and subject to the provisions of this article.

(Ord. of 7-1-2012, § 70-26)