Georgia Code, Title 48, Chapter 5, Article 10a - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles

• § 48-5-505 - Definitions
  As used in this article, the term: (1) "Dealer" means any person who is engaged in the business of selling heavy-duty equipment motor vehicles...
• § 48-5-506 - Heavy-Duty Equipment Motor Vehicles; Dealers
  (a) The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505.(b) The provisions...
• § 48-5-506.1 - Partial Exemption From Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles
  Repealed by Ga. L. 2009, p. 942, § 2/HB 318, effective December 31, 2010.
• § 48-5-507 - Change of Method of Evaluating Heavy-Duty Equipment Motor Vehicles for Ad Valorem Taxes; Purpose
  (a) Except as provided in subsections (b) and (c) of this Code section, every heavy-duty equipment motor vehicle owned in this state by a...
• § 48-5-507.1 - Effect of Rental Status on Dealer's Inventory
  If the nature of the dealer's business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental...
• § 48-5-508 - Rules and Regulations; Affidavits of Illegality Contesting the Assessment of Ad Valorem Tax
  Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as...
• § 48-5-509 - Compliance
  The commissioner shall be authorized to promulgate rules and regulations to facilitate and ensure compliance with the provisions of this article.

Last modified: October 14, 2016