Rule 560-11-9-.08. Mobile Home Digest

1. (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:

   1. (a) Location permits were issued, and
   2. (b) Returns for taxation were sent.

2. (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.

   1. (a) The list sent by the county's tax commissioner shall contain the following information regarding each mobile home:

      1. (1) Manufacturer, model, and year;
      2. (2) Serial number;
      3. (3) Size;
      4. (4) Owner's name and address;
      5. (5) Map and parcel number (if a map and parcel number has previously been assigned by the board of tax assessors);
      6. (6) The mobile home's physical location, street address, lot number, and park name (if applicable and known);
      7. (7) Tax district; and
      8. (8) Assessment (if set by the board of tax assessors).

3. (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.

   1. (a) If any mobile homes have not been reported or returned to the tax commissioner by January 5th of each year, then the county board of tax assessors shall have the authority to add those mobile homes to the county's digest.

4. (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.

   1. (a) This valuation shall include any improvements to the mobile home and shall reflect any changes to the value of the mobile home resulting from market changes or physical depreciation as of January 1 of the tax year for which the digest is being prepared.
5. (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. (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.

   1. (a) The assessed value on the mobile home digest shall be used by the tax commissioner for the purpose of calculating tax bills.

7. (7) Effective 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) The tax commissioner shall then bill the owner pursuant to Regulation 560-11-9-.10.
   2. (b) The owner of the mobile home shall be afforded an opportunity to appeal and receive a temporary bill pursuant to Regulation 560-11-9-.09.
   3. (c) Such returns shall be designated "Not On Digest" by the tax commissioner and accounted for as such in their official accounts.

Authority: O.C.G.A. Secs. 48-5-311, 48-5-442, 48-5-448, 48-5-450.

History. Original Rule entitled "Mobile Home Digest" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997.

Amended: F. May 9, 2011; eff. May 29, 2011.