Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTYArticle 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
Part 1 - GENERAL PROVISIONS
Section 48-5-441.1 - Classification of motor vehicles for purposes of ad valorem taxation

Ga. Code § 48-5-441.1

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Current through 2023-2024 Legislative Session Chapter 709
Section 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 the Georgia Constitution, motor vehicles subject to the provisions of Code Section 48-5C-1 shall be classified as a separate and distinct class of tangible property for the purposes of ad valorem taxation.

OCGA § 48-5-441.1

Added by 2012 Ga. Laws 607,§ I-1-3, eff. 3/1/2013.