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-.05 - Inspections and Citations

Current through Rules and Regulations filed through June 27, 2024
(1) It shall be the duty of the county
				property appraisal staff to annually inspect each mobile home located in the
				county to determine if the owner is properly displaying the decal evidencing
				the issuance of a mobile home location permit. The staff may schedule the
				inspections throughout the year or during any portion of the year as meets
				their annual workflow management needs.
(2) The property appraisal staff shall notify
				the owner, if known, or the occupant, if the owner is not known, of each mobile
				home for which a decal is not properly displayed, of the requirements of
				O.C.G.A. Section
				 48-5-492 and  these regulations to secure and display such decal. The notice shall also
				describe the penalty under O.C.G.A. Section
				 48-5-493 and  Regulation
				 560-11-9-.11  for failure to
				properly display such decal.
(3)
				The county governing authority may appoint an agent authorized under O.C.G.A.
				Section
				 15-10-63 to  issue citations to owners failing to properly display mobile home decals.
				Such agent may be a member of the board of tax assessors, a member of the
				appraisal staff or some other designee suitable to the county governing
				authority. The county governing authority shall notify the county appraisal
				staff of the name of the authorized agent within 5 days of the agent's
				appointment.
(4) Within 30 days
				after the end of each calendar quarter, or more frequently at the property
				appraisal staff's discretion, the property appraisal staff shall forward to the
				tax commissioner and the authorized agent, if one has been appointed, a list of
				mobile homes discovered during the quarter, if any, that are not displaying the
				required mobile home decal. The list shall contain the information set forth in
				Regulation
				 560-11-9-.08(1)  to
				enable these officials to locate and identify each mobile home
				thereon.
(5) The authorized agent,
				if one has been appointed, upon receipt of the list set forth in this
				Regulation, shall issue a citation to the owner of each mobile home for which a
				mobile home decal is not attached. If the authorized agent is a member of the
				board of tax assessors or the property appraisal staff, the notice required in
				Section 2 of this Regulation and the citation required in this Section may be
				issued to the owner simultaneously.
(6) Within 30 days of the date the citation
				is issued, but not earlier than 15 days from the date the citation is issued,
				the county shall impose the appropriate fines upon and prosecute the subject of
				the citation as provided in O.C.G.A. Section
				 48-5-493.
(7) Nothing in this Regulation shall prohibit
				or limit the county authorities from providing other methods for prosecution of
				an owner failing under O.C.G.A. Section
				 48-5-492 and  these regulations to secure and display a mobile home decal.
O.C.G.A. Secs.
				  15-10-60 through 
				  15-10-66,  48-2-12,  48-5-263,  48-5-299,  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.