Georgia Code
Part 2 - Motor Vehicles
§ 48-5-478.1. Ad Valorem Taxation; Exemption of Certain Motor Vehicles Owned by Former Prisoners of War

History. Code 1981, § 48-5-478.1 , enacted by Ga. L. 1998, p. 547, § 1; Ga. L. 1999, p. 557, § 2.
Editor’s notes.
The statewide referendum proposed by Ga. L. 1998, p. 547, which provided for an exemption from ad valorem taxes for certain motor vehicles owned by former prisoners of war, was approved by a majority of the voters voting at the November 1998 general election.
Ga. L. 1998, p. 547, § 2, not codified by the General Assembly, provides that the Act is applicable to taxable years beginning on or after January 1, 1999.
Ga. L. 1999, p. 557, § 3, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all tax years beginning on or after January 1, 2000.

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