A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Medal of Honor and who is a citizen and resident of Georgia and on which such veteran actually places the motor vehicle license plates he or she receives from the State of Georgia pursuant to Code Section 40-2-68 is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.
History. Code 1981, § 48-5-478.3 , enacted by Ga. L. 2004, p. 69, § 22.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2004, Code Section 48-5-478.3, as enacted by Ga. L. 2004, p. 417, § 1A, was redesignated as Code Section 48-5-478.4.
Editor’s notes.
Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.’
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