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.
Section: Previous 48-5-440 48-5-441 48-5-441.1 48-5-442 48-5-442.1 48-5-443 48-5-444 48-5-445 48-5-446 48-5-447 48-5-448 48-5-449 48-5-450 48-5-451 NextLast modified: October 14, 2016