Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Part 1 - General Provisions
§ 48-5-440. Definitions - As used in this article, the term: (1.1) “Commercial vehicle”...
§ 48-5-441. Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive - History. Ga. L. 1966, p. 517, § 1; Ga. L....
§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation - In accordance with Article VII, Section I, Paragraph III(b)(3) of...
§ 48-5-442. Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes - History. Ga. L. 1966, p. 517, § 10; Ga. L....
§ 48-5-442.1. Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes - History. Code 1981, § 48-5-442.1 , enacted by Ga. L....
§ 48-5-443. Ad Valorem Tax Rate - Ad valorem taxes imposed on motor vehicles and mobile homes...
§ 48-5-444. Place of Return of Motor Vehicles and Mobile Homes - History. Ga. L. 1966, p. 517, § 6; Ga. L....
§ 48-5-445. Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners - The tax collector or tax commissioner receiving the return shall...
§ 48-5-446. Remittance of Taxes Collected to Tax Authority; Time - The tax collector or tax commissioner collecting the ad valorem...
§ 48-5-447. Compensation of Tax Collectors and Tax Commissioners for Collecting Taxes; Rates; Agreed Rate in Case of Individual Adjustment; Procedure; Disposition of Commissions Pursuant to Local Acts - Click to view History. Ga. L. 1966, p. 517, §§...
§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest - History. Ga. L. 1966, p. 517, § 17; Ga. L....
§ 48-5-449. Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment - The governing authority of each county, at its discretion, may...
§ 48-5-450. Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal - Any owner who contests the assessment of an ad valorem...
§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home - History. Ga. L. 1966, p. 517, § 8; Ga. L....
Part 2 - Motor Vehicles
§ 48-5-470. Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation - Driver educational motor vehicles are declared to be public property...
§ 48-5-470.1. Exemption of Motor Vehicles Used for Transporting Persons With Disabilities or Disabled Students to or From Educational Institutions - All motor vehicles owned by a school or educational institution...
§ 48-5-470.2. Exemption of Vans and Buses Owned by Religious Groups - Vans and buses owned by religious groups and used exclusively...
§ 48-5-471. Motor Vehicles Subject to Ad Valorem Taxation - History. Ga. L. 1966, p. 517, § 3; Ga. L....
§ 48-5-472. Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale - History. Ga. L. 1967, p. 91, § 1; Ga. L....
§ 48-5-473. Returns for Taxation; Application for and Issuance of License Plates Upon Payment of Taxes Due - History. Ga. L. 1966, p. 517, § 4; Ga. L....
§ 48-5-474. Application for Registration and Purchase of License Plate Constitutes Return; Form of Application - The application for registration of a motor vehicle and for...
§ 48-5-475. Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles - All original motor vehicle license plates shall be sold by...
§ 48-5-476. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence - When a motor vehicle is purchased from a seller who...
§ 48-5-477. Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation - Nothing contained in this article shall be construed to require...
§ 48-5-478. Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans - History. Code 1981, § 48-5-478 , enacted by Ga. L....
§ 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....
§ 48-5-478.2. Veterans Awarded Purple Heart Exempt From Ad Valorem Taxes Provided License Plate Issued Under Code Section 40-2-84 - A single motor vehicle owned by or leased to a...
§ 48-5-478.3. Tax Exemption for Veterans Awarded Medal of Honor - A single motor vehicle owned by or leased to a...
§ 48-5-478.4. Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans’ Organization - History. Code 1981, § 48-5-478.4 , enacted by Ga. L....
Part 3 - Mobile Homes
§ 48-5-490. Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation - Every mobile home owned in this state on January 1...
§ 48-5-492. Issuance of Mobile Home Location Permits; Issuance and Display of Decals - History. Ga. L. 1976, p. 1529, § 5; Ga. L....
§ 48-5-493. Failure to Attach and Display Decal; Penalties; Venue for Prosecution - History. Code 1933, § 91A-9945, enacted by Ga. L. 1980,...
§ 48-5-494. Returns for Taxation; Application for and Issuance of Mobile Home Location Permits Upon Payment of Taxes Due - Each year every owner of a mobile home subject to...
§ 48-5-495. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence - When a mobile home is purchased from a seller who...
Part 4 - Heavy-Duty Construction Equipment Owned by Nonresidents
§ 48-5-500. Definitions - As used in this part, the term: History. Code 1981,...
§ 48-5-501. Equipment Subject to Ad Valorem Taxation - Except as exempted by law, heavy-duty equipment used for construction...
Part 5 - Farm Equipment
§ 48-5-504. Self-Propelled Farm Equipment as Subclassification of Motor Vehicle for Ad Valorem Taxation Purposes - History. Code 1981, § 48-5-504 , enacted by Ga. L....
Part 6 - Aircraft Held in Dealer’s Inventory
§ 48-5-504.20. Exemption for Aircraft Owned by a Dealer and Held in Inventory for Sale or Resale - History. Code 1981, § 48-5-504.20 , enacted by Ga. L....
Part 7 - Watercraft and All-Terrain Vehicles Held in Inventory for Resale
§ 48-5-504.40. Watercraft and All-Terrain Vehicles Held in Inventory for Resale Exempt From Taxation for Limited Period of Time - History. Code 1981, § 48-5-504.40 , enacted by Ga. L....