Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state.
History. Ga. L. 1967, p. 603, § 2; Code 1933, § 91A-1903, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1390, § 3.
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
§ 48-5-470. Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation
§ 48-5-470.2. Exemption of Vans and Buses Owned by Religious Groups
§ 48-5-471. Motor Vehicles Subject to Ad Valorem Taxation
§ 48-5-472. Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale
§ 48-5-476. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence
§ 48-5-478. Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans
§ 48-5-478.3. Tax Exemption for Veterans Awarded Medal of Honor
§ 48-5-478.4. Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans’ Organization