12 inch wheels will only fit lifted Colf Carts.
A 22 inch tire on a 12 inch wheel with -47mm offset will fit most golf carts with a Axle or Spindle lift without modification.
Jake's Spindle Lift kits will work with 23 inch tires on -47mm offset wheels but may require a small bit of trimming of the body for tire clearance at full lock turns.
23 inch and larger tires will fit A-Arm Front Suspension but will require modifications in most golf carts.
This could be as simple as a 1.5 inch spacer block's for the Front and Rear Suspension to complexed as fabbing up and welding in new Suspension Mounting points in for the 28inch Tires.
The Black ST480 Shown above has 27 inch Tires on 14 inch Wheels. It required 1.5 inch wheel spacers and 2 inch spacer block's for Front and Rear Suspension, It also required modifying the Tie Rod's.
