Georgia Statutes
§ 48-5-441-1 — Classification of motor vehicles for purposes of ad valorem taxation
Georgia·Title 48
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.
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Georgia § 48-5-441-1 (Classification of motor vehicles for purposes of ad valorem taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by 2012 Ga. Laws 607,§ I-1-3, eff. 3/1/2013.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions