Attorney General Opinion Regarding Tax Liens on Manufactured Homes

Summary

A tax lien for taxes owed on a manufactured home attaches to the specific manufactured home and a taxing unit may perfect a tax lien on the home by filing a notice of the lien with the Manufactured Housing Division (the "MHD") not later than six months after the end of the year for which the tax is owed, even though the notice may reflect the name of the prior owner rather than the current owner as shown by the MHD's records. Notice of tax lien on a manufactured home properly designated as real property need not be filed with the MHD to be enforceable.

Attorney General's Opinion Number GA-0443 to Request Number RQ-0431-GA (PDF)