1994 mobile homes ad valorem: procedure manual supplement, uniform evaluation [1994]

PROCEDURE MANUAL SUPPLEMENT
1994
MOBILE HOMES ADVALOREM
Uniform Evaluation

1994 SUPPLEMENT TO THE
1991 MOBILE HOME UNIFORM EVALUATION PROCEDURES MANUAL
FOR AD VALOREM TAXATION STATE OF GEORGIA

INDEX

INTRODUCTION

2

QUOTATION OF GEORGIA LAW...................................

3

COST NEW SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

PERCENT GOOD SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

MOBILE HOME CLASSIFICATION LISTING ADDITIONS . . . . . . . . . . . . . . .

11

LOCATION PERMIT SAMPLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22

Page 1

INTRODUCTION
The 1993 Supplement, used in conjunction with the 1991 Mobile Home Uniform Evaluation Procedures Manual, prescribes uniform procedures for the evaluation of mobile homes for ad valorem taxation. The procedure set forth in the manual, as supplemented, is intended to produce an estimate of fair market value for each mobile home as of January 1, 1993. The values resulting from this procedure will be state-wide average values and assume that the mobile home and additions are in average condition for the physical age of the mobile home. The use of this procedure is mandatory with the following exceptions:
o The N.A.D.A. Mobile Home Manufactured Housing Appraisal Guide may be used as an alternative to this procedure. This publication can be purchased by writing N.A.D.A., P.O. Box 1407, Covina, California 91722.
o Adjustments to the values derived from this procedure may be made if the county board of assessors determine the local market for mobile homes results in a different value than the state-wide average values this procedure is intended to produce .. The county board of assessors may also make adjustments for individual mobile homes if they determine that the mobile home being valued is not in average condition.
Mobile homes in a dealer's inventory as of January 1, 1993 shall be valued at 75% of the values developed for others. Improvements such as landscaping, permanent foundations, septic systems, utility buildings, carports and garages are not considered to be included in the separate class of property designated "mobile homes" and are not included in this manual. These improvements should be assessed by the county board of assessors.
Page 2

QUOTATION OF GEORGIA LAW
GEORGIA PUBLIC REVENUE CODE TITLE 48 CHAPTER 5
REFERENCE SECTIONS
Section 440
As used in this article, the term:
(2) "Mobile homes" means manufactured homes and relocatable homes as defined in Part 2 of Article 2 of Chapter 2 of Title 8. Any mobile home which qualifies the taxpayer for a homestead exemption under the laws of this state shall not be considered a mobile home nor subject to this article.
Section 441
(b) For the purposes of ad valorem taxation, mobile homes are classified as a separate and distinct class of tangible property. The procedures prescribed by this article for returning mobile homes for taxation, determining the applicable rates for taxation, and collecting the ad valorem tax imposed on mobile homes shall be exclusive.
Section 442
The commissioner shall prepare annually and distribute to each of the tax collectors and tax commissioners ... uniform procedures for the evaluation of all mobile homes subject to this article.
Section 443
Ad valorem taxes imposed on ... mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority on tangible property for the previous calendar year.
Section 444
(b) Mobile homes shall be returned in the county where situated unless the mobile home is primarily used in connection with some established business enterprise located, in a different county, in which case' it shall be returned in the county where the business in located.
Page 3

Section 445

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a ... mobile home irrespective of the tax authority levyin~ the taxes. No other official shall be authorized to collect such taxes.

Section 446

The tax collector or tax commissioner collecting the ad valorem taxes on ... mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before the fifteenth day of the month following the month of collection.

Section 447

(a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on ... mobile homes by the various tax jurisdictions within his county by each jurisdiction on all net collections made during any calendar year for each jurisdiction as follows:

(1) Up to and including $6,000.00 (2) Over $ 6,000.00 and not exceeding $14,000.00 (3) Over $14,000.00 and not exceeding $24,000.00 (4) Over $24,000.00 and not exceeding $36,000.00 (5) Over $36,000.00 and not exceeding $52,000.00 (6) Over $52,000.00 and not exceeding $76,000.00 (7) Over $76,000.00

6% 5% 4% 3% 2 1/2%2% 1 3/4%-

(b) In those instances which require individual adjustment, the schedule of commissions provided in subsection (a) of this Code section may be changed and altered by the agreement of the parties concerned by contract. Provisions of laws in effect on January 1, 1980, covering such compensation shall not be repealed by this article.

(c) (1) All fees and commissions allowed tax collectors and tax commissioners for

collecting ad valorem taxes on

mobile homes shall be collected by those

officials. In instances where the officials are compensated by the fee system, the

commissions shall be retained by the officials as a part of their compensation.

Where the tax collector or tax commissioner has been placed on a salary in lieu of

the fee system of compensation, the fees and commissions shall be turned over to the

county treasury.

Page 4

(2) The provisions of paragraph (1) of this subsection to the contrary notwithstanding, the fees and commissions provided for in this Code section shall be disposed of pursuant to local Acts specifically providing for the disposition of such fees and commissions.

Section 448

The value of ... all mobile homes returned for taxation during each calendar year shall be added to the regular digest at the time the regular digest is transmitted to the commissioner or at such other time as the digest is required to be compiled. The total of the regular digest and the value of returns required to be added pursuant to this Code section shall constitute the tax digest.

Section 449

The governing authority of each county, at its discretion, may expend county funds to hire any additional help and to purchase any additional equipment necessary to implement this article.

Section 450

Any owner who contests the assessment of an ad valorem tax against

a mobile

home may secure a decal for the year in question, by filing with the tax collector

or tax commissioner an affidavit of illegality to the assessment together with a

surety bond issued by a surety company authorized to do business in this state or,

in lieu of such bond, a bond approved by the clerk of the superior court of the

county or a cash bond. Whatever bond is filed shall be in an amount equal to the

tax and any penalties and interest which may be found to be due. The bond shall be

made payable to the tax collector or tax commissioner and shall be conditioned upon

the payment of taxes and penalties ultimately found to be due. The affidavit of

illegality and the bond shall be transferred immediately by the tax collector or tax

commissioner to the superior court, shall be filed in the superior court, and shall

be tried as affidavits of illegality are tried in tax cases. Any owner who contests

the value assessment of a ... mobile home may appeal such assessed value as provided

for in Code Section 48-5-311, insofar as applicable.

Section 451 (Effective January 1, 1991)

Every owner of ... a mobile home, in addition to the ad valorem tax due on the mobile home, shall be liable for a penalty of 10 percent of the tax due or $1.00, whichever is greater, for his failure to make the return or pay the tax in accordance with this article, provided that such penalty shall in no event be levied prior to May 2, notwithstanding that the owner failed to register such vehicle within 21 days of its purchase.

Page 5

Section 490
Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose an ad valorem tax on property. Taxes shall be charged against the owner of the property, if known, and, if unknown, against the specific property itself.
Section 491
(a) For the purpose of this Code section, the term "dealer" means any person engaged in the business of selling mobile homes at wholesale or retail.
(b) Mobile homes owned by a dealer are not included within the distinct classification of tangible property made by this article for all other mobile homes. The procedures prescribed in this article for returning other mobile homes for ad valorem taxation, determining the applicable rates for taxation, and collecting the ad valorem taxes imposed on mobile homes do not apply to mobile homes owned by a dealer. Mobile homes owned by a dealer shall be returned for ad valorem taxation, shall be taxed, and the taxes on such mobile homes shall be collected in the manner provided in this Code section.
(c) All wholesale and retail dealers of mobile homes shall return their inventory on the first work day of each calendar year. The inventory shall be substantiated by properly executed department forms prepared for that purpose on each mobile home in inventory and the forms shall show the identification numbers of each mobile home. The assessed value of mobile homes owned by a dealer shall be 75 percent of the assessed value prescribed by the department for other mobile homes.
(d) The tax authorities of each county shall determine the tax due on each dealer mobile home at the same tax rate imposed on other mobile homes, which taxes shall be paid on or before May 1 of the calendar year. Each mobile home return form shall then be marked "returned for tax purposes" so that each mobile home may then be sold as if all ad valorem taxes had been paid for the current year pursuant to this article.
(e) Each new mobile home in transit and not actually in a dealer's inventory on January 1 of each year shall not be subject to taxation for that year. Dealers shall submit proof that each such mobile home was actually received after January 1 of that year.
Section 492
(a) Each year every owner of a mobile home subject to taxation under this article shall obtain on or before May 1 from the tax collector or tax commissioner of the county of taxation of the mobile home a mobile home location permit. The issuance
Page 6

of the permit by the tax collector or tax commissioner shall be evidenced by the issuance of a decal, the color of which shall be prescribed for each year by the commissioner. Each decal shall reflect the county of issuance and the calendar year for which the permit is issued. The decal shall be prominently attached and displayed on the mobile home by the owner.
(b) Each year every owner of a mobile home situated in this state on January 1 which is not subject to taxation under this article shall obtain on or before May 1 from the tax collector or tax commissioner of the county where the mobile home is situated a mobile home location permit. The issuance of the permit shall be evidenced by the issuance of a decal which shall reflect the county of issuance and the calendar year for which the permit is issued. The decal shall be prominently attached and displayed on the mobile home by the owner.
Section 493 (Effective July 1, 1990)
{a) (1) It shall be unlawful to fail to attach and display on a mobile home the decal as required by Code Section 48-5-492.
(2) Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $200.00, except that upon receipt of proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $25.00.
{b) (1) It shall be unlawful for any person to move or transport any mobile home which is required to and which does not have attached and displayed thereon the decal provided for in Code Section 48-5-492.
(2) Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and shall be punished by a fine of not less than $200.00 nor more than $1,000.00 or by imprisonment for not more than 12 months, or both.
{c) Violation of subsection (a) or (b) of this Code section may be prosecuted in the magistrate court of the county where the mobile home location permit is to be issued in the manner proscribed for the enforcement of the county ordinances set forth in Article 4 chapter 10 of Title 15.
Section 494
Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on the mobile home at the time the owner applies for the mobile home location permit, or at the time of the first sale or transfer of the mobile home after December 31, or on May 1, whichever occurs first. If the owner returns his mobile home for taxation prior to the date that the application for the mobile home location permit is required, he shall apply for the permit at the time he returns the mobile home for taxation. Except as provided for mobile homes owned by a dealer, no mobile home location
Page 7

permit shall be issued by the tax collector or tax commissioner until all ad valorem taxes due on the mobile home have been paid.
Section 495
When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county other than the purchaser's county of residence, the tax collector or tax commissioner of the county in which the mobile home is returned for taxation shall collect the required ad valorem taxes due and, at the request of the purchaser, shall transmit to the purchaser an appropriate certificate which shall indicate that all ad valorem taxes due on the mobile home have been paid. Upon receipt of the certificate, the tax collector or tax commissioner of the purchaser's county of residence shall issue the required mobile home location permit and decal.
GEORGIA BUILDING AND HOUSING CODE TITLE 8 CHAPTER 2
Section 131
(2) "Dealer" means any person who sells or offers for sale to the consumers three or more new or used manufactured homes or mobile homes in a 12 month period. Such term shall not include a person who sells or offers for sale one or more rnanufactered homes or mobile homes in conjunction with the transfer of an interest in land.
(3) "Manufactured home" means a structure, transportable in one or more sections, which, in the traveling mode, is eight body feet or more in width or 40 body feet or more in length or, when erected on site, is 320 or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities and includes the plumbing, heating, air-conditioning, and electrical systems contained therein; except that such term shall include any structure which meets all the requirements of this paragraph except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the secretary of housing and urban development and complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 U.S.C. Section 5401, et seq.
(5) "Mobile Horne" means a structure, transportable in one or more sections, which, in the traveling mode, is eight body feet wide or more in width or 40 body feet or more in length or, when erected on site, is 320 or more square feet and which is built on a permanent chasis and is designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities and includes the plumbing, heating, air-conditioning , and electrical systems contained therin and manufactured prior to June 15, 1976.
Page 8

COST NEW SCHEDULE (Supersedes Page 12 of the 1991 Manual)

I I I
jCLASS
NUMBER

12 FEET WIDE OR LESS

GREATER THAN 12 FEET WIDE

LESS THAN 900 SF

BETWEEN 900 SF
AND
2,000 SF

GREATER
THAN
2,000 SF

1

28.45

31.37

29.88

2

26.42

29.13

27.74

3

24.39

26.89

25.61

4

22.36

24.65

23.47

5

20.32

22.41

21.34

6

18.29

20.17

19.21

7

16.26

18.93

17.07

8

14.23

15.68

14.94

9

12.19

13.44

12.80

10

10.16

11.20

10.67

11

8.13

8.96

8.54

12

6.10

6.72

6 .40

28.45 26.42 24.39 22.36 20.32 18.29 16.26 14.23 12.19 10.16
8.13 6.10

Page 9

1994 PERCENT GOOD SCHEDULE (Supersedes Page 13 of the 1991 Manual) (Assumes Mobile Home is in Average Condition)

YEAR 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981

PERCENT 100.00%-
93.00%86.00%79.00%72.00% 70.00%68.00%66.00%64.00%62.00%60.00%58.00%56.00%54.00%-

YEAR

PERCENT

1980

52.00%-

1979

50.00%-

1978

48.00%

1977

46.00%-

1976

44.00%-

1975

43.00%-

1974

42.00%-

1973

41.00%-

1972

40.00%-

1971

39.00%-

1970

38.00%-

1969

37.00%-

1968

36.00%-

1967

35.00%-

1966 & OLDER 34.00%-

Page 10

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

100 Series

Prestige MFG Homes Corp

14

9

1000 Series

Palm Harbor

16

7

1000 Series

Palm Harbor

14

7

1000 Series

Palm Harbor

18

8

1000 Series

Palm Harbor

28

7

200 Series

Prestige MFG Homes Corp

28

7

300 Custom Series

Prestige MFG Homes Corp

14

7

3000 Series

Palm Harbor

24

8

3000 Series

Palm Harbor

26

8

3000 Series

Palm Harbor

28

7

3000 T Series

Palm Harbor

28

5

400 Series

Prestige MFG Homes Corp

24

8

500 Series

Prestige MFG Homes Corp

28

8

5000 Series

Palm Harbor

24

6

5000 Series

Palm Harbor

16

6

5000 Series

Palm Harbor

14

6

5000 Series

Palm Harbor

28

6

5000 Series

Palm Harbor

26

6

5000 T Series

Palm Harbor

28

5

600 Series

Prestige MFG Homes Corp

14

7

600 Series

Fuqua Homes

16

8

700 Series

Prestige MFG Homes Corp

14

10

800 Series

Prestige MFG Homes Corp

16

9

800 Series

Fuqua Homes

26

5

800 Series

Fuqua Homes

28

5

900 Series

Prestige MFG Homes Corp

16

7

Admiral Limited

Fairmont Homes

14

10

Adventure

River Oaks Homes

14

8

Ambassador

Clayton Homes Inc

24

8

Apollo

Clayton Homes Inc

14

10

Ashton

Clayton Homes Inc

14

9

Avalon

Homes by Fisher

12

7

Bay Front

Allen Homes

24

6

Birchfield

Clayton Homes Inc

16

9

Brentwood

Clayton Homes Inc

28

5

Brentwood

Homes by Fisher

12

9

Brentwood 500

Norris Ind

28

8

Brigadier

Century Housing

28

7

Brigadier

Cavalier HMS

14

8

Page 11

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

Brigadier Brigadier Brightwood Bristol Bay Bristol Bay Brookwood Brookwood Buckingham Cambridge Cameo Candlewood II Canterbury Manor Cascade Cascade Cascade Cedar Cedar Lake Cedar Lake Cedar Lake IK Chandeleur Chandeleur Chandeleur Classic Classic Classic Classic 890 Claybrook Clayton Clayton Clayton Collinwood Coronado Counrty Manor Country Cottage Country Estate Covington Covington Craftsman Crestline

Cavalier HMS cavalier HMS Homes by Fisher Clayton Homes Inc Clayton Homes Inc Commodore Commodore Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Fairmont Homes Gateway Homes Inc Gateway Homes Inc Gateway Homes Inc Fuqua Homes Brillant HMS LTD Brillant HMS LTD Brillant HMS LTD Chandeleur Homes Inc Chandeleur Homes Inc Chandeleur Homes Inc Clayton Homes Inc Oakwood Homes Corp Ritz-Craft Corp of PA Oakwood Homes Corp Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Schult Indies House Guerdon Clayton Homes Inc Clayton Homes Inc Artcraft Homes Cavalier HMS

24

8

28

8

12

8

14

8

16

8

14

6

28

6

28

8

14

8

16

9

16

9

26

7

16

3

28

4

14

3

26

5

26

6

28

6

26

5

14

9

16

9

28

8

14

7

14

7

26

3

28

7

14

9

14

7

12

7

24

8

14

9

16

9

14

5

14

8

26

8

16

7

14

7

12

8

16

7

Page 12

Model
Crestline Crestline Cumberland Custom Custom Devonshire Dianne Diplomat Diplomat Eastwind Edgewood El Grande Elaine Elkton Elkton Executive Executive I ExecutiveII Fairhaven Fantasy Franklin Fulton Galaxie
Galaxy - s
Gentry Georgetown Georgetown Glenwood Greenville Hallmark Hamilton Hampton Happy House Hatteras Hearthstone Heritage Heritage Hermitage Hermitage

Mobile Horne Classification Listing Additions

By Model

Manufacturer

Width Class

Cavalier HMS Cavalier HMS Clayton Hornes Inc Oakwood Hornes Corp Oakwood Hornes Corp Clayton HMS Inc Marlette Hornes Fairmont Hornes Fairmont Hornes Clayton Hornes Inc Fairmont Hornes Hornes by Fisher Marlette Hornes Clayton Hornes Inc Clayton HMS Inc Cavalier HMS Clayton Hornes Inc Clayton Hornes Inc Hornes by Fisher Fairmont Hornes Clayton Hornes Inc Hornes by Fisher Poloron Clayton Hornes Inc Coachman Hrns Clayton Hornes Inc Clayton Hornes Inc Hornes by Fisher Clayton Hornes Inc Clayton HMS Inc Clayton Hornes Inc Clayton Hornes Inc Fairmont Hornes Clayton Hornes Inc Clayton Hornes Inc Clayton Hornes Inc Oakwood Hornes Corp Clayton Hornes Inc Clayton Ind

28

7

14

7

28

8

14

8

28

7

14

9

24

7

14

9

16

9

14

9

24

7

12

8

24

5

28

8

28

7

24

5

14

7

14

7

12

7

14

8

14

9

12

6

12

10

28

6

28

8

14

7

16

7

12

7

14

9

24

9

28

8

14

9

14

9

28

8

16

8

14

9

14

8

28

8

28

7

Page 13

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

Highlander Hilton Holiday Holiday Hollybrook Homestead Hyatt Innsbrook Innsbruck II Island Villa Italiano Jackson Ridge Jamestown K-Line K-Line Kingsley II Kingston Kingston Kingston Kinston I Kinston II Knollwood Knollwood Knox Knox Knox La Casa La Rue Lake ridge Lakeview Lakeview Landmark Landon Ridge Lawndale Leader Levilla Limited Limited Linda

Rochester Homes Inc Clayton Homes Inc Beatrice Foods Clayton HMS Inc Astra MFG Homes by Fisher Clayton Homes Inc Clayton Homes Inc Fairmont Homes Clayton Homes Inc Homes by Fisher Fairmont Homes Clayton Homes Inc Barcraft Homes Barcraft Homes Fairmont Homes Clayton Homes Inc Homes by Fisher Mallard Coach Co Clayton Home Inc Clayton Homes Inc Skyline Skyline Cavalier HMS Cavalier HMS Cavalier HMS Sterling Corp Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Fairmont Homes Cavalier HMS Liberty Clayton Homes Inc Clayton Homes Inc Redman Marlette Homes

26

3

28

7

12

9

14

9

14

8

12

7

24

7

14

9

14

6

28

6

12

6

26

7

24

7

12

9

24

8

16

6

16

9

24

3

12

9

14

9

14

9

24

8

28

8

24

9

14

8

28

8

14

9

14

9

28

7

28

6

14

9

28

6

26

7

28

5

24

9

14

9

14

8

14

9

24

5

Page 14

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

Linwood Lois Loudon Louise Madison Madison Madison Madison Madison (0-S) Manor Marion Marquis Master House Meadowbrook Meadowbrook Mid Pines Midland Midland Monarch Monticello Nancy Newberry Newport Norris Norris Norris Nottingham Nuway Oak Ridge Omega Park Avenue Patricia., Pendleton Picard Pilgrim Plywood Palace Plywood Palace Point West Custom Point West Custom

Elkhart Mfrs Marlette Homes Clayton Homes Inc Marlette Homes Cavalier HMS Cavalier HMS Cavalier HMS Cavalier HMS Cavalier HMS Homes by Fisher Marlette Homes Fairmont Homes Highlander Homes Inc Clayton Homes Inc Fleetwood Twin Lakes Homes Homes by Fisher Tidwell Clayton HMS Inc Liberty Marlette Homes Homes by Fisher Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Guerdon Nuway Homes Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Marlette Homes Schult Homes by Fisher Homes by Fisher Scott Housing System Scott Housing System Fairmont Homes Fairmont Homes

12

5

24

2

16

9

24

3

28

6

26

8

14

6

27

6

26

7

12

7

24

3

14

7

12

9

14

9

14

8

12

6

12

7

12

6

24

9

28

8

24

5

12

6

14

8

14

7

12

8

24

6

28

7

12

6

16

9

16

9

28

6

24

4

26

5

12

7

12

8

24

8

14

9

16

9

14

8

Page 15

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

Premier

Belmont Housing Inc

Premiere

Fisher Corp

Presidential Early Amer R-Arnell Homes

Princeton

Clayton Homes Inc

Regal

Clayton Homes Inc

Regency

Mobile HM Estates

Regency

Mobile HM Estates

Regency Oak

Schult

Richfield

Oakwood Homes Corp

Richmond

Clayton Homes Inc

Richmond

Clayton Homes Inc

Ridgemont

Clayton Homes Inc

Ridgewood

Astra MFG

River Crest

River Oaks Homes

River Oaks

River Oaks Homes

Riverside

Clayton Homes Inc

Riviera

Clayton Homes Inc

SPC DLX

Liberty

SPC DLX

Liberty

Saturn

Clayton Homes Inc

Sea Isle

Clayton Homes Inc

Sea Isle - S

Clayton Homes Inc

Shaggybark

Homes by Fisher

Shamrock

Shamrock Homes

Shamrock

Shamrock Hornes

Shamrock

Shamrock Hornes

Shamrock

Shamrock Hornes

Sharon

Marlette Hornes

Silverwood

Clayton Hornes Inc

Somerset

Clayton Hornes Inc

Southern

Palm Harbor

Sovereign

Anchor Ind

Seyer

Sterling Corp

Seyer I

Sterling Corp

Special Edition II

Oakwood Hornes Corp

Special Edition SU

Oakwood Hornes Corp

Special Edition SU

Oakwood Hornes Corp

Special Edition SU

Oakwood Hornes Corp

Stacey

Marlette Hornes

14

8

14

4

24

5

24

7

24

7

16

7

14

9

14

7

28

5

14

8

16

8

16

9

24

9

14

8

14

7

28

6

16

9

14

8

12

8

14

10

28

6

28

6

12

6

14

6

20

4

24

4

12

6

24

4

14

9

24

7

24

8

12

10

14

9

14

8

14

10

24

7

14

9

28

8

24

6

Page 16

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

Star Starcrest Statler Ringo Stonebrook Stratford Stratford Stratford Style craft Summer Haven Summit Summit Summit Summit Sumter Sunbrust II Sunburst Sunburst - S Sundowner Sunrise Super DLX Super DLX Supreme Supreme Susan Townsend Tradewinds Twin Lakes Twin Lakes Twin Lakes Ultra Valuemate Valuemate Vance Manor Vivian Voyager Wedgewood I Wellard Wellington Wellington Park

Cavalier Hms Clayton Homes Inc Guerdon Clayton Homes Inc Clayton Homes Inc Fairmont Homes Homes by Fisher Fairmont Homes Homestead Homes Inc Clayton Homes Inc Schult Schult Schult Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Brigadier Ind Clayton Homes Inc Liberty Liberty Vintage Schult Marlette Homes Clayton Homes Inc Dekco Mobile Mfg Strattan House Inc Strattan House Inc Strattan House Inc Guerdon Patriot Homes Patriot Homes Clayton Homes Inc Marlette Homes Clayton Homes Inc Clayton Homes Inc Homes by Fisher Homes by Fisher Fairmont Homes

26

9

14

9

24

7

14

9

28

6

14

7

24

5

16

8

24

8

24

7

14

7

24

8

28

7

14

9

28

6

28

6

28

6

14

8

28

6

14

8

12

8

14

5

14

6

24

3

14

9

24

4

26

5

26

5

26

5

24

8

28

7

24

6

28

7

24

6

14

10

14

7

12

8

12

8

26

7

Page 17

Mobile Home Classification Listing Additions

By Model

Model

Manufacturer

Width Class

Westburry Westchester I Westchester II Westridge Westridge Wexford Manor Willow Creek Windchase Windridge I Windridge II Windridge III Winfield Estate Woodridge Manor Worthington Wyndemere Estate

Oakwood Homes Corp Clayton Homes Inc Clayton Homes Inc Homes by Fisher Homes by Fisher Fairmont Homes Tidwell Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Clayton Homes Inc Fairmont Homes Fairmont Homes Clayton Homes Inc Fairmont Homes

14

8

14

7

14

7

14

8

12

8

26

.8

14

7

28

6

14

7

14

7

14

7

28

6

26

7

24

7

26

6

Page 18

Mobile Home Classification Listing Additions

By Manufacturer

Manufacturer

Model

Class

Allgood Mobile Homes Amer. Modular Communities American Living Systems Article Mobile Homes Blaze Homes Blount Homes Bremont Enterprises Inc Brentwood MFG Brittany Homes of Tn. Bronze Star Homes Brookside HMS. Butler Homes Capricorn MFG Homes Carlynn Homes Casa Villa Inc Clayton Homes Inc Coachemo Corner MFG Homes Cree Coaches Inc DNA ENT Ind Deep South of Ga Dora Lee Homes Inc Eastland Homes Fiesta Homes Fiesta Homes of Ga Fortress Homes Fullview Homes GBH Homes Gulf Shore Hed-Way Homes Hollymaker Homes Hollywood Homes Hornet Ind House of Architecture In-Vision Inland Steel Corp J.C. Enterprises KJ Homes Knight Schmidt LTD

All Models

7

All Models

3

All Models

8

All Models

7

All Models

7

All Models

7

All Models

7

All Models

10

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

8

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

8

All Models

7

All Models

7

All Models

7

All Models

7

All Models

10

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

8

All Models

7

All Models

7

All Models

7

All Models

7

Page 19

Mobile Horne Classification Listing Additions

By Manufacturer

Manufacturer

Model

Class

L'Islet Hornes Lawrence Construction Lee Ent Little Butler Hornes Luxor-Leffingwell MC N Hornes Mac Kay Hornes Manatee Hornes Marietta Hornes Markee Hornes Mason Hornes Inc Mi-Joy Hornes Michigan Housing Corp Mighty Mobile Inc Mine & Smelter Ind Modern Diversified Modern Hornes of Houston Newcor Hornes Inc Omega Ownahorne Inc Prestige Housing Inc R & W Custom Builders Ryan Hornes Shevelle Hornes Spaugh Hornes Spectator Ent Star-Fire Homes Starr Hornes Summerset Hornes Surf-Rider Ind Sweetbriar Hornes TWG Enterprises Talokas Hornes Tarn Hornes Tennessee Supply Terrace Homes Travel Equipment Treasure Chest Hornes Triple E LTD

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

8

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

9

All Models

7

All Models

8

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

Page 20

Mobile Home Classification Listing Additions

By Manufacturer

Manufacturer

Model

Class

Troy Homes UGI Development Valley Homes Van America Victory HMS Vincent MFG HMS Viscount Homes W.R.D. Homes Winco Inc Windsor Homes Witten Homes Wolverine Ind Xplorer Ent Zenith Homes

All Models

7

All Models

7

All Models

7

All Models

7

All Models

7

All Models

3

All Models

7

All Models

7

All Models

6

All Models

6

All Models

7

All Models

7

All Models

7

All Models

6

Page 21

1994 LOCATION PERMIT
The 1994 location permit is to be ORANGE with WHITE letters and numbers. The top and bottom borders are each one inch wide. The right-hand and the left-hand borders are each 1/8 inch wide. The permit is 5 11 x 5 11 square. A sample appears below:

GEORGIA

COUNTY

MOBILE HOME LOCATION PERMIT

NUMBER

MFG'S ID. NO.

1994.

Page 22