Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority on tangible property for the previous calendar year.
History. Ga. L. 1966, p. 517, § 11; Ga. L. 1976, p. 1529, § 12; Code 1933, § 91A-1934, enacted by Ga. L. 1978, p. 309, § 2.
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