Georgia § 48-5-470-1 Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions

Georgia Statutes

§ 48-5-470-1 — Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions

Georgia § 48-5-470-1

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This text of Georgia § 48-5-470-1 (Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-470-1 (2026).

Text

All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students to or from such school or educational institution are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state. The exemption provided for in this Code section shall apply only when such school or educational institution is qualified as an exempt organization under the United States Internal Revenue Code, Section 501(c)(3), as such section exists on January 1, 1984.

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All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students to or from such school or educational institution are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state. The exemption provided for in this Code section shall apply only when such school or educational institution is qualified as an exempt organization under the United States Internal Revenue Code, Section 501(c)(3), as such section exists on January 1, 1984.