History. Code 1981, § 48-5-442.1 , enacted by Ga. L. 1997, p. 957, § 4; Ga. L. 2013, p. 32, § 3/HB 463.
Editor’s notes.
Ga. L. 2013, p. 32, § 5/HB 463, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all registration, annual, or license fees of apportionable vehicles and ad valorem and alternative ad valorem taxes of apportionable vehicles on or after January 1, 2014.
Structure 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
§ 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
§ 48-5-443. 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
§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest
§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home