January 1

Mobile homes owned on January 1, subject to taxation, §48-5-490. Location permits. Application and issuance upon payment of taxes due, §48-5-494. Collection procedure when taxing county differs from county of purchaser’s residence, §48-5-495. Decals, §48-5-492. Failure to attach and display, §48-5-493. Moving or transporting mobile home without, §48-5-493. Issuance, §48-5-492. Mobile homes not subject to taxation, §48-5-492. MOBILE HOME AD VALOREM TAXATION —Cont’d Mobile homes not subject to taxation. Issuance of location permits, §48-5-492. Mobile homes owned on January 1 subject to taxation, §48-5-490. Moving and transporting mobile home without decal, §48-5-493. Payment of tax. Application and issuance of location permits, §48-5-494. Failure to pay, §48-5-451. Penalty for failure to make return or pay tax, §48-5-451. Rate of tax, §48-5-443. Remittance of taxes collected, §48-5-446. Returns, §48-5-494.