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Dodge County board elects not to require mobile‑home location decals for affixed homes
Summary
By unanimous vote July 21, the Dodge County Board adopted a resolution under O.C.G.A. §48‑5‑492(a) opting out of the state mobile‑home decal requirement for mobile homes classified as real property; requirements remain for mobile homes taxed as personal property.
The Dodge County Board of Commissioners adopted a resolution on July 21 electing not to require mobile‑home location decals for mobile homes that have been legally affixed to real property.
Commissioner Leigh Ann Greene moved to approve the resolution, which cites Senate Bill 193 (2021‑22) and O.C.G.A. §48‑5‑492(a) as authority for counties to opt out of decal requirements. Commissioner Sharon Cobb Flanagan seconded the motion; all present voted in favor and the resolution was adopted.
Under the adopted language, the board relieves the Dodge County Tax Commissioner and the county appraiser of responsibilities related to issuing, inspecting, and enforcing mobile‑home location decals for those mobile homes that are taxed as real property and for which proper documentation of attachment to real property has been completed. The resolution explicitly preserves decal and permit requirements for mobile homes that continue to be taxed as personal property.
The minutes do not list any procedural conditions attached to the resolution or specify an effective implementation timetable beyond the resolution's stated effective date of adoption. The action was recorded in the meeting minutes and is effective upon adoption.
