§ 82-32. Annual location permit; decal requirements.

(a)

Each year every owner of a mobile home subject to taxation under the provisions of this article shall, on or before April 1, make application to the tax commissioner for a mobile home location permit, and upon proof of payment of taxes as provided in this article shall be issued a location permit. The issuance of such permit by the tax commissioner shall be evidenced by the issuance of a decal which shall reflect the county of issuance and the calendar year for which such permit is issued. The decal shall be prominently attached and displayed on the lower extreme right corner above the tow hitch, as one faces the end of the mobile home, where such decal shall be easily visible for inspection.

(b)

Each year a location permit and required decal shall be obtained according to the provisions of O.C.G.A. § 48-5-492.

(Res. of 12-27-77, § 7; Ord. of 5-9-78, § 7; Code 1977, § 3-18-31)