Georgia Code
Part 1 - General Provisions
§ 48-5-441. Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive

History. Ga. L. 1966, p. 517, § 1; Ga. L. 1976, p. 1529, § 1; Code 1933, §§ 91A-1901, 91A-1920, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 957, § 2; Ga. L. 1998, p. 1145, § 1; Ga. L. 2012, p. 257, § 1-2/HB 386.
Editor’s notes.
Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.” As to this Code section, this Act became effective March 1, 2013.
Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.” As to this Code section, this Act became effective March 1, 2013.
Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability. As to this Code section, this Act became effective March 1, 2013.
Law reviews.
For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 112 (2012).

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes

Part 1 - General Provisions

§ 48-5-440. Definitions

§ 48-5-441. Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive

§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation

§ 48-5-442. Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes

§ 48-5-442.1. Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes

§ 48-5-443. Ad Valorem Tax Rate

§ 48-5-444. Place of Return of Motor Vehicles and Mobile Homes

§ 48-5-445. Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners

§ 48-5-446. Remittance of Taxes Collected to Tax Authority; Time

§ 48-5-447. Compensation of Tax Collectors and Tax Commissioners for Collecting Taxes; Rates; Agreed Rate in Case of Individual Adjustment; Procedure; Disposition of Commissions Pursuant to Local Acts

§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest

§ 48-5-449. Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment

§ 48-5-450. Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal

§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home