Part 3 - MOBILE HOMES
- Section 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation
- Section 48-5-491 - [Repealed] Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers' inventory; dealer's assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1
- Section 48-5-492 - Issuance of mobile home location permits; issuance and display of decals
- Section 48-5-493 - [Effective Until 7/1/2024] Failure to attach and display decal; penalties; venue for prosecution
- Section 48-5-493 - [Effective 7/1/2024] Failure to attach and display decal; penalties; venue for prosecution
- Section 48-5-494 - Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due
- Section 48-5-495 - Collection procedure when taxing county differs from county of purchaser's residence