§ 2-4-16. Authorized.  


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  • The board of commissioners of Henry County is hereby authorized to levy and collect a tax on all mobile home rental units and mobile home rental sites located within Henry County. The board shall fix the rate of such tax in an amount not to exceed two (2) percent of the total amount annually collected as rent for such units and sites. Such taxes shall be due and payable on or before December 20 of each year in the same manner as ad valorem taxes. All taxes remaining unpaid on December 20 of each year shall bear interest at the rate of seven (7) percent per annum from said date and the tax commissioner shall issue executions therefor against each delinquent taxpayer.

(Ga. Laws 1971, P. 4127, Act No. 813, § 1)

Editor's note

A 1976 amendment to Art. VII, § 1 of the Georgia Constitution repealed Ga. Code Ann. § 23-2307, which was similar to the above act. See also OCGA § 48-6-20 et seq.