reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.04 - Modification

Current through Rules and Regulations filed through June 27, 2024
Intangible recording tax is not required to be paid on any
				 instrument that modifies by extension, transfer, assignment or renewal, or
				 gives additional security for an existing note, when the intangible recording
				 tax has been paid on the original instrument or the original note or holder of
				 the original instrument was exempt.
O.C.G.A. Secs.
				  48-6-62(b),  48-6-65.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.05 - Refinancing

Current through Rules and Regulations filed through June 27, 2024
(1) Intangible
				recording tax is not required to be paid on that part of the face amount of a
				new instrument securing a long-term note secured by real estate which
				represents a refinancing by the original lender and original borrower of unpaid
				principal of an existing instrument securing a long-term note secured by real
				estate still owned by the original lender, if the intangible recording tax was
				paid on the original instrument or the original holder of the instrument was
				exempt.
(a) The new instrument must contain a
				statement of what part of the face amount represents a refinancing of unpaid
				principal. This information must be disclosed on the face of the instrument or
				in the alternative may be submitted in the form of an affidavit indicating
				which part of the face amount represents a refinancing of unpaid
				principal.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.06 - Additional Advance

Current through Rules and Regulations filed through June 27, 2024
(1)
				In the case of a new note or a modification of a preexisting note, representing
				an additional extension of credit to be secured by a previously recorded
				instrument which otherwise requires no further recording, the intangible tax is
				determined according to the terms of the new note.
(2) In lieu of recording a new or amended
				security instrument, the holder of the note may elect alternatively to execute
				an affidavit setting forth the amount of the additional advance, in words and
				figures, and the correct date on which the additional advance falls due, and
				the page and book of the previously recorded instrument.
(3) The collecting officer of the county
				where the tax was first paid shall collect the intangible recording tax due and
				shall enter upon or attach to the affidavit the certificate that the intangible
				recording tax has been paid, the date, and the amount of the tax, and such
				affidavit shall be recorded and attached to the previously recorded
				instrument.
O.C.G.A. Sec.
				  48-6-62(b).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.07 - Multi-State Property

Current through Rules and Regulations filed through June 27, 2024
(1)
				Resident holder: If the holder of an instrument conveying property located both
				within and without the State of Georgia to secure a long-term note, is a
				resident of Georgia, the amount of the tax required is that amount that would
				be due were the property located wholly within the State of Georgia. The
				maximum amount of Georgia intangible recording tax payable with respect to the
				instrument is $25,000.
(2)
				Nonresident holder: A nonresident, if a business entity, for the purposes of
				this regulation is defined as any business entity that is incorporated or
				organized under law other than the law of Georgia and maintains its principal
				place of business in a state other than Georgia.
(a) If the holder of an instrument conveying
				property located both within and without the State of Georgia is a nonresident
				of Georgia, the amount of tax due would be $1.50 per $500.00 or fraction
				thereof of the principal of the note, times (x) the ratio of the value of real
				property located in Georgia to the value of all real property, in-state and
				out-of-state, securing the note.
(b) All values must be certified under oath
				by the holder presenting the instrument for recording. The application of the
				$25,000 cap is made after the above referenced computation is completed. An
				example follows:
$100,000,000
=
Total Loan Amount
10%
=
% of FMV of Real Property located within Ga.
90%
=
% of FMV of Real Property located outside
								Ga.
$300,000
=
Tax on Loan Amount ($100,000,000 x .003)
30,000
=
Tax on 10% of Loan Amount (Ga. portion)
25,000
=
Tax (after application of the cap)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.08 - Multi-County Property

Current through Rules and Regulations filed through June 27, 2024
(1)
				With respect to any instrument given as security for a long-term note wherein
				the real property is located in more than one county, the intangible recording
				tax shall be paid to each county in which the instrument is recorded. The value
				of the real property located in each county must be certified under oath by the
				holder of the note presenting the instrument for recording.
(2) The collecting officer in each county
				shall certify that the proper intangible recording tax has been paid along with
				any penalties assessed on the instrument.
(3) If the holder desires to record the
				instrument simultaneously in more than one county, the holder should submit a
				counterpart of the instrument for recording in each individual county. The
				counterpart should contain the appropriate description of the property that is
				encumbered in the subject county along with an affidavit that sets forth the
				value of the real property encumbered in every county being secured by the
				instrument.
O.C.G.A. Secs.
				 §§
										48-2-12,  48-6-4,  48-6-8,  48-6-60,  48-6-61,  48-6-62, and
				  48-6-64
et
				 seq.
.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.09 - Wrap-around Note

Current through Rules and Regulations filed through June 27, 2024
Intangible recording tax is due on the entire face amount of
				 a security instrument securing a "wrap-around" note which is otherwise a
				 long-term note secured by real estate. This type of transaction is not a
				 modification by extension, transfer, assignment, or renewal as defined in
				 Revenue Rule
				  560-11-8-.04  above and does not
				 fall within the provisions of Revenue Rule
				  560-11-8-.04  since there is a new
				 lender.
O.C.G.A. Secs.
				  48-6-60-
				 48-6-77.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.10 - Interest Included in Note-Add On

Current through Rules and Regulations filed through June 27, 2024
If a deed to secure debt reflects an amount secured, that is
				 greater than the principal amount of the note, and the description of the note
				 contained in the security instrument does not clearly indicate what part of the
				 face amount of the note is principal and what part represents other charges,
				 the holder may at the time of recording, present a sworn affidavit itemizing
				 the principal amount of the note and the other charges. The collecting officer
				 shall then use the principal amount from the sworn affidavit in determining the
				 proper tax liability.
O.C.G.A. Sec.
				  48-6-61.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.11 - Adjustable Rate Mortgages ("ARM")

Current through Rules and Regulations filed through June 27, 2024
Where an instrument secures a long-term note which
				 contemplates the extension of credit based upon an adjustable interest rate,
				 the intangible tax due is computed as follows:
(a) Where the instrument contemplates
				negative amortization, the intangible tax is based upon the total amount of the
				credit contemplated within the instrument, if determinable. In some cases, this
				win be reflected as a percentage of the initial principal balance and in some
				cases it win be a fixed dollar amount.
(b) If the instrument does not contain a
				ceiling, or negative amortization may occur based on some future rate index,
				then the total credit contemplated cannot be determined. The intangible
				recording tax is then due on the initial principal balance as shown on the face
				of the instrument, and if negative amortization occurs, the holder of the
				instrument must execute and submit an affidavit as provided for in Revenue Rule
				 560-11-8-.05  concerning the
				intangible recording tax computation on additional advances and pay the
				intangible recording tax on the additional credit extended.
O.C.G.A. Secs.
				  48-2-12,  48-6-62.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.12 - Instrument Securing Short-Term and Long-Term Notes

Current through Rules and Regulations filed through June 27, 2024
Where a single instrument secures both long-term and
				 short-term notes, intangible recording tax is due on the sum of the amounts of
				 both the long-term and short-term notes, up to the maximum tax allowed per
				 instrument.
O.C.G.A. Secs.
				  48-6-60-
				 48-6-77.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.13 - Secured Lines of Credit

Current through Rules and Regulations filed through June 27, 2024
(1) Intangible recording tax is due and
				payable by the note holder, upon the recording of an instrument securing a
				long-term revolving line of credit secured by real estate, a long-term line of
				credit secured by real estate or long-term equity line of credit secured by
				real estate on the total amount of the line of credit, whether advanced or
				not.
(2) The determination of
				whether the revolving line of credit, secured line of credit, or equity line of
				credit is long-term is made at the time of recording from the face of the
				instrument. If the term of the revolving line of credit, secured line of
				credit, or the equity line of credit will extend beyond a three year period,
				notwithstanding when advances will be advanced or repaid, the revolving line of
				credit, the secured line of credit, or equity line of credit, will be deemed
				long-term.
(3) The $25,000 maximum
				intangible tax limit provided for in O.C.G.A. Section
				 48-6-61 shall apply with respect to the total amount of credit contemplated by the line
				of credit. No additional tax will be due on subsequent advances secured by the
				instrument as long as the principal outstanding at any one time does not exceed
				the maximum amount permitted to be outstanding as determined from the face of
				the instrument.
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.14 - Exemptions

Current through Rules and Regulations filed through June 27, 2024
Any mortgage, deed to secure debt, purchase money deed to
				 secure debt, bond for title or any other form of security instrument is not
				 subject to intangible recording tax where any of the following applies:
(a) Where any of the following is a party:
				The United States, the State of Georgia, any agency, board, commission,
				department or political subdivision of either the United States or this state,
				any public authority, any non-profit public corporation, or any other publicly
				held entity sponsored by the government of the United States or this
				state.
(b) Where any of the
				following is Grantee: a federal credit union, a state of Georgia chartered
				credit union, or a church.
(c)
				Where the instrument is given as additional security, to correct a previously
				recorded instrument, or to substitute real estate; provided the body of the new
				instrument identifies the existing instrument and specifically states the
				purpose of the new instrument.
(d)
				Where the instrument does not secure a note, (e.g., guaranty agreement; bail
				bond; performance agreement; bond issue; indemnity agreement; divorce decree;
				letter of credit).
(e) In the case
				of a transfer or assignment, where the original note or the holder of the
				original note was exempt.
(f) Where
				the instrument is recorded pursuant to a plan of reorganization confirmed under
				Chapter II of the U.S. Code and where the instrument is accompanied by
				documentation verifying confirmation of the plan of reorganization.
O.C.G.A. Secs.
				  48-5-41(a)(1)(A), 48-6-22,
				  48-6-60,  48-6-65(a),  48-6-65(a)(2),  48-6-65(b)(1).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.15 - Determination Letter Requests

Current through Rules and Regulations filed through June 27, 2024
Requests for determination letter rulings by the Commissioner
				 should always include a copy of the deed to as notes and financial agreements
				 may also be helpful in making a decision.
O.C.G.A. Sec.
				  48-6-71.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-8 - INTANGIBLE RECORDING TAX › Rule 560-11-8-.16 - Claim for Refund

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any taxpayer who disputes the taxability of an instrument or the amount of tax
				assessed by the collecting officer may pay the tax under Protest. The Protest
				must be filed at the moment the instrument is recorded and tax is paid. It
				cannot be filed after the instrument has been recorded. The Protest must be
				filed in duplicate and signed by the collecting officer at the time of
				recording. One copy should be attached to the instrument being recorded with
				the second copy forwarded by the collecting officer to the Department of
				Revenue at the address indicated on the Protest form.
(2) The collecting officer who receives the
				protested payment shall deposit it into a special escrow account.
(3) A taxpayer who files a Protest must file
				a Claim for Refund in order to "perfect" the Protest. The Claim for Refund must
				be filed no later than thirty days from the date of the Protest. It may also be
				executed at the time the Protest is filed. The Claim for Refund shall be filed
				in triplicate with the Department of Revenue and sent to the address indicated
				on the Claim for Refund form. A fourth copy shall be filed with the collecting
				officer who recorded the instrument under Protest.
(4) Any taxpayer whose Protest and Claim for
				Refund is denied, in whole or in part, has the right to bring an action for
				refund of the amount so claimed and not approved against the collecting officer
				who received the payment and recorded the instrument. The action must be filed
				in the Superior Court of the county in which the instrument was recorded under
				Protest or in the Georgia Tax Tribunal.
(5) If the Claim for Refund is approved, in
				whole or in part, the collecting officer who collected the tax shall refund to
				the taxpayer the amount approved without interest.
O.C.G.A. Sec.
				 48-2-1248-6-76.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.01 - Purpose and Scope

Current through Rules and Regulations filed through June 27, 2024
(1)
				These regulations have been adopted by the Commissioner pursuant to O.C.G.A.
				Section
				 48-2-12 and  O.C.G.A. Section
				 48-5-442 in order to provide specific policies and procedures of the Department
				applicable to the valuation and collection of ad valorem tax on mobile homes
				pursuant to Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia
				Annotated.
(2) The procedures
				prescribed by Article 10 of Chapter 5 of Title 48 of the Official Code of
				Georgia Annotated and these rules and regulations for returning mobile homes
				for taxation, determining applicable rates for taxation, and collecting the ad
				valorem tax on mobile homes shall be exclusive of all other property.
(3) These regulations shall become effective
				January 1, 1998.
O.C.G.A. Secs.
				  48-2-12,  48-5-440 through 
				  48-5-451,  48-5-490 through 
				  48-5-495.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.02 - Definitions

Current through Rules and Regulations filed through June 27, 2024
As used in these regulations, the term:
(1) Reserved.
(2) "Mobile home" means a manufactured home
				or relocatable home as defined in Part 2 of Article 2 of Chapter 2 of Title 8
				of the Official Code of Georgia Annotated. Any mobile home which qualifies the
				taxpayer for a homestead exemption under the laws of this state and any mobile
				home held in inventory for sale by a dealer engaged in the business of selling
				mobile homes at wholesale or retail shall not be subject to these
				regulations.
O.C.G.A. Secs.
				  8-2-131,  48-2-12,  48-5-440 through 
				  48-5-442,  48-5-444 through 
				  48-5-448,  48-5-450,  48-5-451,  48-5-490 through 
				  48-5-495.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.03 - Return of Mobile Homes

Current through Rules and Regulations filed through June 27, 2024
(1) Every mobile home owned in this state on
				January 1 is subject to ad valorem taxation by the various taxing jurisdictions
				authorized to impose an ad valorem tax on property. Taxes shall be charged
				against the owner of the mobile home, if known, and, if unknown, against the
				specific mobile home itself.
(2) On
				or before April 1 of each year, or at the time of the first sale or transfer
				before April 1, every owner of a mobile home shall return such mobile home for
				taxation and pay the taxes due on the mobile home in the county where the
				mobile home is situated on January 1.
(a) In
				those instances where a mobile home is primarily used in connection with an
				established business where there is a reasonable expectation that the mobile
				home will be moved about in such a manner that it will not be more or less
				permanently situated in a single county as of January 1, such mobile home shall
				be returned and the taxes due paid in the county where the business is
				located.
(b) In those instances
				where a mobile home has been moved from the county where it was more or less
				permanently located on January 1, it shall nevertheless be returned and the
				taxes paid in such county, however, the owner may submit reasonable evidence of
				such tax payment to the tax commissioner of the county where the mobile home is
				now situated and that tax commissioner shall issue a mobile home location
				permit for such county.
(c) Where
				there has been a sale or transfer of a mobile home and the new owner seeks a
				mobile home location permit in a county other than that in which the previous
				owner was required to return the mobile home and pay the taxes due, the new
				owner, in the absence of satisfactory evidence obtained from the old owner that
				taxes have been paid, may request from the tax commissioner of such county a
				certificate indicating that all taxes outstanding have been paid. Upon receipt
				of the certificate from the new owner, the tax commissioner of the county where
				the mobile home is now situated shall issue the required mobile home location
				permit.
(d) Upon sale of a mobile
				home by a dealer after January 1, the dealer shall complete and provide to the
				purchaser Form PT-41. The purchaser shall submit Form PT-41 to the tax
				commissioner at the time the mobile home location permit is obtained. Upon
				receipt of Form PT-41, the tax commissioner shall collect any outstanding taxes
				from prior years that may be unpaid, and shall then issue the required mobile
				home location permit for the current year without payment of tax. The tax
				commissioner shall retain one copy of Form PT-41 and distribute a copy to the
				purchaser, the dealer, the board of tax assessors, and the Motor Vehicle
				Division.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.04 - Issuance of Permits; Display of Decals

Current through Rules and Regulations filed through June 27, 2024
(1) Each year every owner of a mobile home
				subject to taxation under Article 10 of Chapter 5 of Title 48 of the Official
				Code of Georgia Annotated shall on or before April 1 and at the time of
				returning such mobile home for taxation, pay all taxes due to the tax
				commissioner on such mobile home and obtain a mobile home location
				permit.
(2) The tax commissioner
				shall not issue such location permit until all outstanding taxes due on the
				mobile home, including delinquent taxes, interest and penalties, are
				paid.
(3) The tax commissioner
				shall give the taxpayer a decal as evidence of the payment of all outstanding
				taxes and the issuance of a mobile home location permit.
(a) The mobile home decal shall be in the
				color and form prescribed each year by the Commissioner and shall reflect the
				county of issuance and the calendar year for which the permit is
				issued.
(b) The mobile home decal
				shall be attached to the mobile home of the owner immediately after receiving
				it from the tax commissioner. The local governing authority may by local
				ordinance provide for a uniform manner of displaying such decal that
				facilitates the enforcement of this Regulation. In the absence of such an
				ordinance, the decal shall be prominently displayed on the mobile home in a
				manner that makes it clearly visible to appraisal officials that come on the
				premises to inspect the mobile home.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.06 - Transporting Mobile Homes

Current through Rules and Regulations filed through June 27, 2024
(1) It shall be unlawful for any person to
				move or transport any mobile home which is required to and which does not have
				attached and displayed thereon the mobile home decal required by O.C.G.A.
				Section
				 48-5-492.
(2) Any person who violates Section 1 of this
				regulation shall be guilty of a misdemeanor and shall be prosecuted as provided
				in O.C.G.A. Section
				 48-5-493.
O.C.G.A. Secs.
				  48-5-492,  48-5-493.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.07 - Valuation Methods

Current through Rules and Regulations filed through June 27, 2024
(1)
				Beginning January 1, 1999 and effective for the tax year 1999 and each
				subsequent tax year, the fair market value of all mobile homes subject to
				taxation under Article 10 of Chapter 5 of Title 48 shall be determined by the
				county board of tax assessors in accordance with these regulations. For the tax
				year 1998, the tax commissioner shall continue to use the procedures as shown
				in the manual provided by the Commissioner to determine the fair market value
				of all mobile homes.
(2) The
				valuation methods employed by the county board of tax assessors shall result in
				a fair market value, as fair market value is defined in O.C.G.A. Section
				 48-5-2, of
				each mobile home as of January 1 of the tax year for which the digest is being
				prepared.
(3) The county board of
				tax assessors may use any combination of the following when arriving at the
				value for each mobile home, however, the approach used may not differ
				substantially from that employed to arrive at the value for a mobile home
				subject to tax under Article 1 of Chapter 5 of Title 48 of the Official Code of
				Georgia Annotated. For any valuation guides that may be used, the board shall
				select those most likely to reflect the value of each mobile home as of January
				1 and make any further adjustments deemed necessary to arrive at a January 1
				valuation.
(a) The appropriate periodic
				edition of the National Automobile Dealers Association's Manufactured Housing
				Appraisal Guide;
(b) The
				appropriate periodic edition of the Marshall & Swift Residential Valuation
				System; and
(c) Any other valuation
				model using commonly accepted appraisal techniques including, but not limited
				to, quality classes, unit cost, observed obsolescence and value tables for
				structural additions.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.08 - Mobile Home Digest

Current through Rules and Regulations filed through June 27, 2024
(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:
(a) Location permits were
				issued, and
(b) Returns for
				taxation were sent.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.09 - Appeals

Current through Rules and Regulations filed through June 27, 2024
(1) A mobile home
				owner who disagrees with the county board of tax assessor's assessment of their
				mobile home(s) on the ad valorem property tax bill may challenge such
				assessment by either electing to:
(a) Appeal
				the assessed value of the mobile home in the same manner as other ad valorem
				tax assessment appeals are made and decided pursuant to O.C.G.A. Section
				 48-5-311 as follows:
1. Filing a notice of appeal with
				the county's board of tax assessors within 45 days of date printed on the ad
				valorem property tax bill, or by April 1st, whichever occurs later.
2. After an appeal has been filed, the
				county's board of tax assessors shall notify the county's tax commissioner
				within 10 days of said appeal. A temporary tax bill, like those in O.C.G.A.
				§
											48-5-311(E)(6)(d)(iii)(I), shall be issued for every mobile home which is on appeal. A mobile home owner
				shall pay their temporary tax bill by April 1, if the appeal is not yet
				resolved, or upon receipt, if temporary tax bill is issued after April 1. Upon
				payment of temporary tax bill, the county's tax commissioner shall issue a
				mobile home location permit. Nothing in this Regulation shall prevent the
				county's tax commissioner from assessing penalties and interest against a
				mobile home owner who receives a temporary tax bill after April 1 because said
				owner failed to return their mobile home by April 1.
3. Once there is a determination regarding
				the appeal, the county's board of tax assessors shall, within 10 days, notify
				the county's tax commissioner of the final assessment established by such
				appeal. If necessary, the county's tax commissioner shall then, within 10 days,
				bill the taxpayer for any additional ad valorem property taxes due or issue a
				refund, if there has been an overpayment of taxes.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.10 - Collection of Tax

Current through Rules and Regulations filed through June 27, 2024
(1)
				It shall be the duty of the tax commissioner to issue tax bills using form
				PT-40 to each owner of a mobile home appearing on the mobile home digest on or
				after January 1 of each calendar year, but not later than February 1.
(2) Reserved.
(3) Ad valorem taxes imposed on mobile homes
				shall be based on the assessments as determined from the procedures shown in
				the manual provided by the Commissioner for the tax year 1998 and as determined
				by the board of tax assessors pursuant to Regulation
				 560-11-9-.07  for tax year 1999 and
				thereafter, and the mill rate levied by the taxing authority on tangible
				property for the previous calendar year.
(4) The tax commissioner shall collect all ad
				valorem taxes imposed on mobile homes irrespective of the tax authority levying
				the taxes. No other official shall be authorized to collect such
				taxes.
(5) The tax commissioner
				collecting the ad valorem taxes on mobile homes shall remit to the tax
				authority imposing the tax such sums as have been collected, less the
				commissions, on or before the fifteenth day of the month following the month of
				collection, or on a more frequent basis at the tax commissioner's
				election.
(6) The tax commissioner
				shall withhold from each taxing authority commissions on all net ad valorem tax
				collections made for the jurisdiction on mobile homes during any calendar year.
				Such commissions shall be withheld as prescribed in O.C.G.A. Section
				 48-5-447 and, along with any fees collected, shall be retained by the tax commissioner
				or disposed of in accordance with those general laws and local Acts
				specifically providing for the disposition of such fees and
				commissions.
O.C.G.A. Secs.
				  48-2-12,  48-5-440 through 
				  48-5-448,  48-5-450,  48-5-451,  48-5-490,  48-5-492 through 
				  48-5-495.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.11 - Penalties

Current through Rules and Regulations filed through June 27, 2024
(1) Every owner of
				a mobile home subject to these regulations, in addition to the ad valorem tax
				due on the mobile home, shall be liable for a penalty of 10 percent of the tax
				due or $ 5, whichever is greater, for their failure to make the return or pay
				the tax by April 1 of each year.
(2) Reserved.
(3) Every owner of a mobile home located in a
				county on January 1 and subject to these regulations, in addition to the ad
				valorem tax due on the mobile home, if applicable, and the penalty, if
				applicable, for failure to make the return or pay the tax by April 1 of each
				year, shall be guilty of a misdemeanor if they fail to secure, attach and
				display on a mobile home the decal that is required by Regulation
				 560-11-9-.04. Upon conviction
				thereof, the owner shall be punished by a fine of not less than $ 100.00 nor
				more than $ 300.00, except that upon receipt of proof of purchase of a decal
				prior to the date of the issuance of a summons, the fine shall be $ 50.00
				provided, however that in the event such person owns more than one mobile home
				in an individual mobile home park, the maximum fine under this paragraph for
				such person with respect to such mobile home park shall not exceed $1,000.00.
				The county governing authority may, by local ordinance, provide for penalties
				for owners who locate a mobile home in the county after January 1 and fail to
				secure, attach and display on a mobile home the decal that is required by
				Regulation
				 560-11-9-.04.
(4) Any person who moves or transports a
				mobile home which is required to and which does not have attached and displayed
				thereon the decal required by Regulation
				 560-11-9-.04  shall be guilty of a
				misdemeanor and shall be punished by a fine of not less than $ 200.00 nor more
				than $ 1,000.00 or by imprisonment for not more than 12 months, or
				both.
(5) The tax commissioner may
				issue executions for nonpayment of mobile home taxes in the manner prescribed
				in Georgia Code Section
				 48-3-3.
				The collection of such executions shall follow the procedures prescribed in
				Chapter 3 of Title 48 of the Official Code of Georgia Annotated. Such
				executions shall bear interest at the rate prescribed by Georgia Code Section
				 48-2-40 once issued.
O.C.G.A. Secs.
				  48-2-12,  48-2-40,  48-3-3,  48-5-440 through 
				  48-5-442,  48-5-444 through 
				  48-5-448,  48-5-450,  48-5-451,  48-5-490,  48-5-492 through 
				  48-5-495.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-9 - UNIFORM PROCEDURES FOR MOBILE HOMES › Rule 560-11-9-.12 - Notice of Right to Appeal Mobile Home Valuation

Current through Rules and Regulations filed through June 27, 2024
Any proposed assessment or ad valorem property tax bill sent
				 to an owner of a mobile home(s), by a county's board of tax assessor, shall
				 contain the following sentence in bold:
"If you feel that your mobile home's value is too high for ad
				 valorem taxation purposes, you should file an appeal or tax return with County
				 Board of Tax Assessors for an opportunity to have your mobile home's value
				 reduced."
O.C.G.A. Sec.
				  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-10 - APPRAISAL PROCEDURES MANUAL › Rule 560-11-10-.01 - Purpose and Scope

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This appraisal procedures manual has been developed in
				accordance with Code section
				 48-5-269.1 which directs the Revenue Commissioner to adopt by rule, subject to Chapter 13
				of Title 50, the "Georgia Administrative Procedure Act," and maintain an
				appropriate procedural manual for use by the county property appraisal staff in
				appraising tangible real and personal property for ad valorem tax
				purposes.
(2)
Specific
				procedures.
In order to facilitate the mass appraisal process, specific
				procedures are provided within this Chapter which are designed to arrive at a
				basic appraisal value of real and personal property. These specific procedures
				are designed to provide fair market value under normal circumstances. When
				unusual circumstances are affecting value, they should be considered. In all
				instances, the appraisal staff will apply Georgia law and generally accepted
				appraisal practices to the basic appraisal values required by this manual and
				make any further valuation adjustments necessary to arrive at the fair market
				values.
(3)
Board of tax
				assessors.
The county board of tax assessors shall require the appraisal
				staff to observe the procedures in this manual when performing their
				appraisals. The county board of tax assessors may not adopt local procedures
				that are in conflict with Georgia law or the procedures required by this
				manual. The county board of tax assessors must consider the appraisal staff
				information in the performance of their duties. In each instance, however, the
				assessment placed on each parcel of property shall be the assessment
				established by the county board of tax assessors as provided in Code section
				 48-5-306.
(4)
Other appraisal procedures.
The appraisal staff may use those generally accepted appraisal practices
				set forth in the Uniform Standards of Professional Appraisal Practice,
				published by the Appraisal Foundation, and the standards published by the
				International Association of Assessing Officers, as they may be amended from
				time to time, to the extent such practices do not conflict with this manual and
				Georgia law.
O.C.G.A. Secs.
				  48-2-12,  48-5-269,  48-5-269.1,  48-5-306.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-10 - APPRAISAL PROCEDURES MANUAL › Rule 560-11-10-.08 - Personal Property Appraisal

Current through Rules and Regulations filed through June 27, 2024
(1)
Personal property
				identification.
The appraisal staff shall identify personal property,
				determine its taxability, and classify it for addition to the county ad valorem
				tax digest in accordance with this paragraph.
(a)
Distinguishing personal property.
The appraiser shall be required to correctly identify personal property
				and distinguish it from real property where the proper valuation procedures, as
				set forth in this Rule, may be followed.
1.
Examples.
As used in this Chapter, personal property shall be that
				property defined in Rule
				 560-11-10-.02(1)(r).
				This Rule shall provide illustrations to assist the appraiser in the proper
				interpretation of the definition. However, these illustrations should not be
				construed in a manner that conflicts with the definition. Examples of personal
				property are tangible items such as aircraft; boats and motors; inventories of
				retail stock, finished manufactured or processed goods, goods in process, raw
				materials and supplies; furniture, personal fixtures, trade fixtures, machinery
				and equipment.
2.
Identification of trade fixtures.
When property the appraiser
				believes is a trade fixture has not been returned by the tenant, the appraiser
				shall require the tenant to produce their lease agreement and shall carefully
				review the agreement before making a recommendation to the board of tax
				assessors regarding the classification of the property in question. The
				appraiser shall inform the tenant that they may redact, at their option, any
				information relating to the payments that are required by the lease agreement.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.02 - Withdrawing or Amending an Application for QFLP

Current through Rules and Regulations filed through June 27, 2024
(1) An application for QFLP may be amended or
				withdrawn at any time prior to the initial approval or denial of such QFLP
				application by the local county board of tax assessors by giving notification
				of such amendment or withdrawal.
(2) The notification for amending or
				withdrawing the application shall be considered received by the local board of
				assessors when hand delivered or when date stamped by the United States Postal
				Service.
O.C.G.A. Secs.
				  48-2-12,  48-5-7.7.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.03 - QFLP Qualifications

Current through Rules and Regulations filed through June 27, 2024
(1) The Local Board of Tax Assessors shall be
				responsible for approving all QFLP applications.
(2) Real property for which QFLP designation
				is sought shall meet all requirements as set forth in O.C.G.A. §
									48-5-7.7 and
(a) At least one-half of area of the
				applicant's tract of real property for which QFLP designation is sought must be
				used for a Qualifying Purpose as set forth in O.C.G.A. §
										48-5-7.7, and Department regulations;
(b) The
				portion of the tract not being used for a Qualifying Purpose must not be used
				for any other type of business other than as set forth in O.C.G.A. §
										48-5-7.7;
				and
(c) Uses of any portion of the
				tract not being used for a Qualifying Purpose may be deemed acceptable uses by
				the Local Board of Tax Assessors, and therefore not in breach of the QFLP
				Covenant, provided that
1.The Local Board of
				Tax Assessors determines that such portion is
(i) Minimally managed so that it does not
				contribute significantly to erosion or other environmental or conservation
				problems; or
(ii) Being used for
				any secondary uses as listed in O.C.G.A. §
												48-5-7.7(b)(2)(C).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.04 - QFLP Application

Current through Rules and Regulations filed through June 27, 2024
(1) The Commissioner hereby adopts the form
				in Regulation
				 560-11-11-.11  Exhibit (A), as the
				Form to be used by all counties as the application for the FLPA.
(2) All applicants for QFLP designation shall
				include with their application
(a) A plat of
				the tract for which QFLP designation is sought.
(b) A written legal description of the
				tract.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.05 - Period for Local Board of Assessors to Approve or Deny QFLP Applications

Current through Rules and Regulations filed through June 27, 2024
(1) A Local Board
				of Tax Assessors shall have one hundred twenty days from receipt of an
				application for QFLP designation to approve or deny such application.
(2) The application must be filed with the
				Local Board of Tax Assessors no later than the last day for filing ad valorem
				tax appeals of the annual notice of assessment, except that in the case of
				property which is the subject of a tax appeal of the annual notice of
				assessment under O.C.G.A. §
									48-5-311, an application for forest land conservation use assessment may be filed at any
				time while such appeal is pending.
(3) Upon approval, the Local Board of Tax
				Assessors must notify the applicant within thirty (30) days of its decision and
				provide the QFLP Covenant to the applicant for signatures.
(4) Upon denial of an Application, the Local
				Board of Tax Assessors must notify the applicant in the manner provided for in
				O.C.G.A. §
									48-5-306.
(5) If an Application is denied by the Local
				Board of Tax Assessors, any fees advanced by the applicant shall be returned to
				the applicant within thirty (30) days of the denial by the Local Board of Tax
				Assessors.
O.C.G.A. Secs.
				  48-2-12,  48-5-7.7,  48-5-306.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.06 - QFLP Covenant

Current through Rules and Regulations filed through June 27, 2024
(1)
				All contiguous tracts of an owner within a county for which forest land
				conservation use assessment is sought shall be in a single covenant unless
				otherwise required by law.
(2) The
				QFLP Covenant shall
(a) Be signed and
				recorded in any county where the tract is located and owner(s) have made
				application and received approval for QFLP designation.
1.The QFLP Covenant shall be signed by all
				owner(s) of record of the tract.
2.An individual may sign on behalf of the
				owner(s) of record by providing that such person has established that
				individual has sufficient legal authority satisfactory to the Local Board of
				Tax Assessors, to act on behalf of the owner(s).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.07 - Notice of Breach

Current through Rules and Regulations filed through June 27, 2024
(1)
				The Notice of Breach shall be sent within thirty (30) days from the day that
				the breach is reported to or discovered by the Local Board of Tax Assessors to
(a) The owner(s) of record of the real
				property in breach.
(b) The Local
				Board of Tax Assessors in every other county where the QFLP is
				located.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.08 - Notification and Inspection Concerning QFLP in Breach of Covenant

Current through Rules and Regulations filed through June 27, 2024
(1) The owner(s) of
				record of the tract of real property in breach shall have thirty (30) days from
				the date of receipt of the Notice of Breach by any owner of record to remedy
				the breach as specified in the Notice of Breach.
(2) Beginning on the first day after the
				thirty (30) day period for an owner(s) of record of the tract of real property
				to remedy the breach, the Local Board of Tax Assessors shall have forty-five
				(45) days in which to conduct a physical inspection of the real property to
				determine if the prescribed remedy has been completed.
(3) The Local Board of Tax Assessors shall
				have fifteen (15) days from the date of the physical inspection or the end of
				the inspection period, whichever is later, to send a written notice to the
				owner(s) of record of the tract, and any counties that encompass the tract
				subject to the breached QFLP Covenant, to inform the owner(s) whether the tract
				of real property is in compliance with the QFLP Covenant.
(a) Failure to inspect the tract of real
				property shall be deemed a determination that the tract is in compliance with
				the QFLP Covenant.