Georgia Code § 48-5-478.4 - Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans' Organization

(a) As used in this Code section, the term "veterans organization" means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of the armed forces of the United States organized in the State of Georgia with at least 75 percent of the members of which are past or present members of the armed forces of the United States and where no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(b) A single motor vehicle owned by or leased to a veterans organization is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.

Section: Previous  48-5-470.1  48-5-470.2  48-5-471  48-5-472  48-5-473  48-5-474  48-5-475  48-5-476  48-5-477  48-5-478  48-5-478.1  48-5-478.2  48-5-478.3  48-5-478.4  

Last modified: October 14, 2016