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§ 48-5-441-1 — Georgia Law | CourtGPT
  1. Home/
  2. Laws/
  3. Georgia/
  4. Title 48 - Revenue and Taxation/
  5. Chapter 5 - Ad Valorem Taxation of Property/
  6. Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes/
  7. Part 1 - General Provisions/
  8. § 48-5-441-1
Georgia Legal Code

§ 48-5-441-1

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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.Added by 2012 Ga. Laws 607,§ I-1-3, eff. 3/1/2013.