As used in this part, the term:
(1) “Clerk of superior court” means the clerk of the superior court of the county in which the property to which the home is or is to be affixed is located.
(2) “Commissioner” means the state revenue commissioner and includes any county tax commissioner when so authorized by the state revenue commissioner to act on his or her behalf in carrying out the responsibilities of this part.
(3) “Home” means a manufactured home.
(4) “Manufactured home” has the meaning specified in paragraph (4) of Code Section 8-2-160.