A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Purple Heart citation and who is a citizen and resident of Georgia and on which such veteran actually places a motor vehicle license plate he or she receives from the State of Georgia pursuant to Code Section 40-2-84 is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.
History. Code 1981, § 48-5-478.2 , enacted by Ga. L. 2000, p. 417, § 1.
Editor’s notes.
Ga. L. 2000, p. 417, § 2, not codified by the General Assembly, provides that this Code Section shall be applicable to all taxable years beginning on or after January 1, 2001.
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