Cobb County Government

Tax Digest Definitions

Heavy Duty Equipment: (O.C.G.A. 48-5-505 to 48-5-509)

Timber: (standing timber) defined to include softwood and hardwood pulpwood, chip and saw logs, saw timber, poles, posts, and fuel wood. (O.C.G.A. 48-5-7.5)

Mobile Homes: a detached residential dwelling unit designed for transportation after fabrication on streets or highways on its own wheels or a flatbed or other trailer, and arriving at the site where it is to be occupied as a dwelling complete and ready for occupancy except for minor and incidental unpacking and assembly operations, location on jacks or other temporary or permanent foundations, connections to utilities, and the like. (O.C.G.A. 48-5-490 to 48-5-495)

Motor Vehicle: a self-propelled wheeled conveyance, such as a car or truck, which does not run on rails. (O.C.G.A. 48-5-440 to 48-5-478.1)

Public Utilities: essential commodity or service, such as water, electricity, transportation, or communication, to the public. (O.C.G.A. 48-5-510 to 48-5-524)

Personal: In broad and general sense, everything that is the subject of ownership which is not under the denomination of real estate. A right or interest in things which are personal, or any right or interest which one has in things movable. (O.C.G.A. 48-5-3)

Commercial & Residential: (Real Property) Land, and generally whatever is erected or growing upon or affixed to land. Also right issuing out of, annexed to, and exercisable within or about land. A general term for lands, tenements, and hereditaments: property which, on the death of the owner intestate, passes to his or her heir. (O.C.G.A. 48-5-3)