History. Ga. L. 1967, p. 91, § 1; Ga. L. 1975, p. 183, § 1; Code 1933, § 91A-1904, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 809, § 18; Ga. L. 1997, p. 419, § 36.
Cross references.
Used car dealers, T. 43, C. 47.
Editor’s notes.
Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: “Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act.” The Act became effective January 1, 1997.
Law reviews.
For article on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997).
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