Georgia Code
Part 1 - General Provisions
§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation

In accordance with Article VII, Section I, Paragraph III(b)(3) of the Georgia Constitution, motor vehicles subject to the provisions of Code Section 48-5C-1 shall be classified as a separate and distinct class of tangible property for the purposes of ad valorem taxation.
History. Code 1981, § 48-5-441.1 , enacted by Ga. L. 2012, p. 257, § 1-3/HB 386.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2012, “Code Section 48-5C-1” was substituted for “Code Section 48-5B-1” in this Code section.
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 enactment of this Code section, see 29 Ga. St. U. L. Rev. 112 (2012).

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