- § 48-5-440 - Definitions
As used in this article, the term: (1) "Antique or hobby or special interest motor vehicle" means a motor vehicle which is 25 years...
- § 48-5-441 - Classification of Motor Vehicles and Mobile Homes As Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive
(a) (1) For the purposes of ad valorem taxation, motor vehicles shall be classified as a separate and distinct class of tangible property. Such...
- § 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...
- § 48-5-442 - Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes
(a)(1)(A) For the taxable year beginning January 1, 2001, only, the commissioner shall prepare and distribute to each of the tax collectors and tax...
- § 48-5-442.1 - Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes
(a) As used in this Code section, the term: (1) "Georgia fleet mileage ratio" means a fraction, the numerator of which is the total...
- § 48-5-443 - Ad Valorem Tax Rate
Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied...
- § 48-5-444 - Place of Return of Motor Vehicles and Mobile Homes
(a) (1) For purposes of this subsection, the term "functionally located" means located in a county in this state for 184 days or more...
- § 48-5-445 - Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners
The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective...
- § 48-5-446 - Remittance of Taxes Collected to Tax Authority; Time
The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit...
- § 48-5-447 - Compensation of Tax Collectors and Tax Commissioners for Collecting Taxes; Rates; Agreed Rate in Case of Individual Adjustment; Procedure; Disposition of Commissions Pursuant to Local Acts
(a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on motor vehicles and...
- § 48-5-448 - Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest
(a) The value of all motor vehicles returned for taxation during the previous calendar year shall be added to the regular digest at the...
- § 48-5-449 - Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment
The governing authority of each county, at its discretion, may expend county funds to hire any additional help and to purchase any additional equipment...
- § 48-5-450 - Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal
Any owner who contests the assessment of an ad valorem tax against a motor vehicle may purchase the license plate without payment of the...
- § 48-5-451 - Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home
(a) Except as otherwise provided in subsection (b) of this Code section, every owner of a motor vehicle or a mobile home, in addition...
Last modified: October 14, 2016