reglab/housing_qa huggingface dataset:
GA Code § 53-12-454 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 12 - Trusts|Article 17 - Georgia Principal and Income Act|Part 5 - Allocation of Disbursements During Administration of Trust|§ 53-12-454. Income Taxes

  A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.   A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.   A tax required to be paid by a trustee on the trust's share of an entity's taxable income shall be paid:   From income to the extent that receipts from the entity are allocated only to income;   From principal to the extent that receipts from the entity are allocated only to principal;   Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal; and   From principal to the extent that the tax exceeds the total receipts from the entity.     After applying subsections (a) through (c) of this Code section, the trustee shall adjust income or principal receipts to the extent that its taxes are reduced because it receives a deduction for payments made to a beneficiary.     (Code 1981, §53-12-454, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)
GA Code § 53-12-455 (2021)
2021 Georgia Code|Title 53 - Wills, Trusts, and Administration of Estates|Chapter 12 - Trusts|Article 17 - Georgia Principal and Income Act|Part 5 - Allocation of Disbursements During Administration of Trust|§ 53-12-455. Adjustments Between Principal and Income Because of Taxes

  A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries which arise from:   Elections and decisions, other than those described in subsection (b) of this Code section, that the fiduciary makes from time to time regarding tax matters;   An income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust; or   The ownership by an estate or trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the estate, trust, or a beneficiary.     If the amount of an estate tax marital deduction or charitable contribution deduction is reduced because a fiduciary deducts an amount paid from principal for income tax purposes instead of deducting it for estate tax purposes, and as a result estate taxes paid from principal are increased and income taxes paid by an estate, trust, or beneficiary are decreased, each estate, trust, or beneficiary that benefits from the decrease in income tax shall reimburse the principal from which the increase in estate tax is paid. The total reimbursement shall equal the increase in the estate tax to the extent that the principal used to pay the increase would have qualified for a marital deduction or charitable contribution deduction but for the payment. The proportionate share of the reimbursement for each estate, trust, or beneficiary whose income taxes are reduced shall be the same as its proportionate share of the total decrease in income tax. An estate or trust shall reimburse principal from income.     (Code 1981, §53-12-455, enacted by Ga. L. 2010, p. 579, § 1/SB 131.)
GA Code § 8-2-180 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 1 - General Provisions|§ 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 revenue commissioner to act on his or her behalf in carrying out the responsibilities of this part.   "Home" means a manufactured home.   "Manufactured home" has the meaning specified in paragraph (4) of Code Section 8-2-160.     (Code 1981, §8-2-180, 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.)   Law reviews.   - For survey article on real property law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 397 (2003). For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).
GA Code § 8-2-181 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 1 - General Provisions|§ 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 1A of this part.   A manufactured home shall become real property if:   The home is or is to be permanently affixed on real property and one or more persons with an ownership interest in the home also has an ownership interest in such real property; and   The owner of the home and the holders of all security interests therein execute and file a Certificate of Permanent Location:   In the real estate records of the county where the real property is located; and   With the commissioner.       The Certificate of Permanent Location shall be in a form prescribed by the commissioner and shall include:   The name and address of the owner of the home;   The names and addresses of the holders of any security interest in and of any lien upon the home;   The title number assigned to the home;   A description of the real estate on which the home is or is to be located, including the name of the owner and a reference by deed book and page number to the chain of title of such real property; and   Any other data the commissioner prescribes.       (Code 1981, §8-2-181, 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.)   Law reviews.   - For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).   JUDICIAL DECISIONS   Application with federal law.    - Provisions of O.C.G.A. § 8-2-181 did not apply for consideration of whether or not the debtors' mobile home, purchased and placed on the real property at issue in April 2000, was a fixture to the property so that the provisions of 11 U.S.C. § 1322 applied to a creditor's mortgage interest. Williamson v. Wash. Mut. Home Loans, Inc. (In re Williamson), 387 Bankr. 914 (Bankr. M.D. Ga. 2008).    In an appeal from a decision by a bankruptcy court in which that court found that a lender's claim was secured by a security interest in real property consisting of the debtors' principal residence, which was a mobile home, and could not be modified under 11 U.S.C. § 1322(b)(2), O.C.G.A. § 8-2-181 was inapplicable. The Georgia law became effective on May 31, 2003, whereas the loan was made in April 2000, and the date of the loan was the critical date in determining whether the lender's claim was protected by § 1322(b)(2). Williamson v. Wash. Mut. Home Loans, Inc., 400 Bankr. 917 (M.D. Ga. 2009).    Cited in  In re Tucker, Bankr. (Bankr. M.D. Ga. June 25, 2013).
GA Code § 8-2-182 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 1 - General Provisions|§ 8-2-182. Recording of Certificate of Permanent Location; Responsibilities of Commissioner; Notification to Tax Assessors

  When a Certificate of Permanent Location is properly filed with the clerk of superior court, the clerk shall record such certificate in the same manner as other instruments affecting the real property described in the Certificate of Permanent Location and shall charge and collect the fees usually charged for recording deeds and other instruments relating to real estate. Such certificate shall be indexed under the name of the current owner of the real property in both the grantor and grantee indexes. The clerk shall provide the owner with a certified copy of the Certificate of Permanent Location, reflecting its filing, and shall charge and collect the fees usually charged for the provision of certified copies of documents relating to real estate.   Upon receipt of a certified copy of a properly executed Certificate of Permanent Location, along with the certificate of title, the commissioner shall file and retain a copy of such Certificate of Permanent Location together with all other prior title records related to the home. When a properly executed Certificate of Permanent Location has once been filed, the commissioner shall accept no further title filings with respect to that home, except as may be necessary to correct any errors in the department's records and except as provided in Subparts 2 and 3 of this part.   When a Certificate of Permanent Location is so filed, the commissioner shall issue to the clerk of the superior court with whom the original Certificate of Permanent Location was filed confirmation by the commissioner that the Certificate of Permanent Location has been so filed and the certificate of title has been surrendered.   Upon receipt of confirmation of the filing of the Certificate of Permanent Location from the commissioner, the clerk of superior court shall provide a copy of the Certificate of Permanent Location to the appropriate board of tax assessors or such other local official as is responsible for the valuation of real property.     (Code 1981, §8-2-182, 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.)   Law reviews.   - For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).
GA Code § 8-2-183 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 1 - General Provisions|§ 8-2-183. Status of Home as Part of Real Property

  When a Certificate of Permanent Location has been properly filed with the clerk of superior court, a certified copy of the Certificate of Permanent Location is properly filed with the commissioner, and the certificate of title is surrendered, the home shall become for all legal purposes a part of the real property on which it is located. Without limiting the generality of the foregoing, the home shall be subject to transfer by the owner of the real property, subject to any security interest in the real property and subject to foreclosure of any such interest, in the same manner as and together with the underlying real property.   When a home has become a part of the real property as provided in this part, it shall be unlawful for any person to remove such home from the real property except with the written consent of the owner of the real property and the holders of all security interests in the real property and in strict compliance with the requirements of Subpart 2 of this part. Any person who violates this subsection shall be guilty of a misdemeanor of a high and aggravated nature.     (Code 1981, §8-2-183, 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.)
GA Code § 8-2-184 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 2 - Removal From Permanent Location|§ 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 of all security interests therein execute and file a Certificate of Removal from Permanent Location:   With the commissioner; and   In the real estate records of the county where the real property is located.       The Certificate of Removal from Permanent Location shall be in a form prescribed by the commissioner and shall include:   The name and address of the owner;   The names and addresses of the holders of any security interest and of any lien;   The title number formerly assigned to the home, if applicable;   A description of the real estate on which the home was previously located, including the name of the owner and a reference by deed book and page number to the recording of the former Certificate of Permanent Location; and   Any other data the commissioner prescribes.       (Code 1981, §8-2-184, 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.)
GA Code § 8-2-185 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 2 - Removal From Permanent Location|§ 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 prescribed by law for the issuance of a certificate of title.   When a Certificate of Removal from Permanent Location is so filed, the commissioner shall return to the filing party the original of the Certificate of Removal from Permanent Location containing thereon confirmation by the commissioner that the Certificate of Removal from Permanent Location has been so filed.     (Code 1981, §8-2-185, 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.)
GA Code § 8-2-186 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 2 - Removal From Permanent Location|§ 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 properly filed with the clerk of superior court, the clerk shall record such certificate in the same manner as other instruments affecting the real property described in the Certificate of Removal from Permanent Location and shall charge and collect the fees usually charged for recording deeds and other instruments relating to real estate. Such certificate shall be indexed under the name of the current owner of the real property in both the grantor and grantee indexes.     (Code 1981, §8-2-186, 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.)
GA Code § 8-2-187 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 3 - Destruction of Manufactured Homes|§ 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 located.     The Certificate of Destruction shall be in a form prescribed by the commissioner and shall include:   The name and address of the owner;   The names and addresses of the holders of any security interest and of any lien;   The title number formerly assigned to the home, if applicable;   A description of the real estate on which the home was previously located, including the name of the owner and a reference by deed book and page number to the recording of the former Certificate of Permanent Location;   Verification of the destruction by a law enforcement officer; and   Any other data the commissioner prescribes.       (Code 1981, §8-2-187, 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.)
GA Code § 8-2-188 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 3 - Destruction of Manufactured Homes|§ 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 thereon confirmation by the commissioner that the Certificate of Destruction has been so filed.     (Code 1981, §8-2-188, 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.)
GA Code § 8-2-189 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 3 - Destruction of Manufactured Homes|§ 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 such certificate in the same manner as other instruments affecting the real property described in the Certificate of Destruction and shall charge and collect the fees usually charged for recording deeds and other instruments relating to real estate. Such certificate shall be indexed under the name of the current owner of the real property in both the grantor and grantee indexes.     (Code 1981, §8-2-189, enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2004, p. 631, § 8; Ga. L. 2005, p. 334, § 3-1/HB 501; Ga. L. 2006, p. 702, § 1/SB 253.)
GA Code § 8-2-190 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 4 - Fees|§ 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.    (Code 1981, §8-2-190, 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.)
GA Code § 8-2-191 (2021)
2021 Georgia Code|Title 8 - Buildings and Housing|Chapter 2 - Standards and Requirements for Construction, and Alteration, of Buildings and Other Structures|Article 2 - Factory Built Buildings and Dwelling Units|Part 4 - Manufactured or Mobile Homes|Subpart 4 - Fees|§ 8-2-191. Filing Fee

 The commissioner shall charge a fee of $18.00 for any filing under this part.    (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.)
GA Code § 20-2-200.1 (2021)
2021 Georgia Code|Title 20 - Education|Chapter 2 - Elementary and Secondary Education|Article 6 - Quality Basic Education|Part 6 - Employment|Subpart 1 - Certificated Professional Personnel|§ 20-2-200.1. Exemption From Testing for Transferring Out-of-State Teachers

 The commission shall not require a teacher from another state desiring to transfer to this state to take a test of specific subject matter or a test of broad general knowledge to obtain a renewable certificate if such teacher:    Holds a valid, professional state educator's certificate or license from a state that is a party to the National Association of State Directors of Teacher Education and Certification Interstate Contract; and   Has a minimum of five years of satisfactory appraisals or ratings on any annual performance evaluations.     (Code 1981, §20-2-200.1, enacted by Ga. L. 2003, p. 398, § 1.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2003, the provisions currently appearing as Code Section 20-2-200.1 were redesignated from Code Section 20-2-200 as directed by the instructional language of Ga. L. 2003, p. 398, § 1.
GA Code § 20-2-200.2 (2021)
2021 Georgia Code|Title 20 - Education|Chapter 2 - Elementary and Secondary Education|Article 6 - Quality Basic Education|Part 6 - Employment|Subpart 1 - Certificated Professional Personnel|§ 20-2-200.2. Qualification for Certain Certificates for Military Spouses

  This Code section shall be known and may be cited as the "Tracy Rainey Act."   As used in this Code section, the term:   "Certificate" means a credential issued by the Professional Standards Commission certifying the qualifications and classification of an individual and to authorize such individual for employment in the public schools of this state.   "Military" means the United States armed forces, including the National Guard.   "Military spouse" means a spouse of a service member or transitioning service member.   "Service member" means an active or reserve member of the armed forces, including the National Guard.     No later than July 1, 2018, the Professional Standards Commission shall adopt and implement a process by which military spouses may qualify for temporary certificates, certificates by endorsement, or expedited certificates upon moving to Georgia with their service member or transitioning service member spouse.     (Code 1981, §20-2-200.2, enacted by Ga. L. 2017, p. 431, § 1/HB 245; Ga. L. 2018, p. 665, § 1/HB 739.)   Cross references.   - Military spouses and veterans licensure, § 43-1-34.
GA Code § 20-2-201.1 (2021)
2021 Georgia Code|Title 20 - Education|Chapter 2 - Elementary and Secondary Education|Article 6 - Quality Basic Education|Part 6 - Employment|Subpart 1 - Certificated Professional Personnel|§ 20-2-201.1. Professional Learning Rules Task Force; Composition; Recommendation of Professional Learning Rules

 Repealed by Ga. L. 2012, p. 1037, § 1/SB 184, effective July 1, 2015.   Editor's notes.   - This Code section was based on Ga. L. 2012, p. 1037, § 1/SB 184.