§ 34-31. Definitions.

Latest version.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Mobile home means a manufactured home as such term is defined in O.C.G.A. § 8-2-131(2) of the act known as the Uniform Standards Code for Manufactured Homes Act; provided, however, that those mobile homes which qualify the taxpayer for homestead exemption under state law shall not be considered mobile homes and shall not be subject to the provisions of this article.

(Code 1992, § 26-26)

Cross reference

Definitions generally, § 1-2.

                    
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