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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 5. AD VALOREM TAXATION OF PROPERTY |
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Article 10. AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES |
| Part 1. GENERAL PROVISIONS |
| § 48-5-440. Definitions |
| § 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 |
| § 48-5-441.1. Classification of motor vehicles for purposes of ad valorem taxation |
| § 48-5-442. Preparation and distribution of uniform evaluation of motor vehicles for tax purposes |
| § 48-5-442.1. Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes |
| § 48-5-443. Ad valorem tax rate |
| § 48-5-444. Place of return of motor vehicles and mobile homes |
| § 48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners |
| § 48-5-446. Remittance of taxes collected to tax authority; time |
| § 48-5-448. Value of all returned motor vehicles and mobile homes included in tax digest |
| § 48-5-449. Discretion of county governing authorities to expend county funds for additional help and equipment |
| § 48-5-450. Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal |
| § 48-5-451. Penalty for failure to make return or pay tax on motor vehicle or mobile home |
| Part 2. MOTOR VEHICLES |
| § 48-5-470. Exemption of driver educational motor vehicles from ad valorem taxation |
| § 48-5-470.1. Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions |
| § 48-5-470.2. Exemption of vans and buses owned by religious groups. |
| § 48-5-471. Motor vehicles subject to ad valorem taxation |
| § 48-5-472. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale |
| § 48-5-473. Returns for taxation; application for and issuance of license plates upon payment of taxes due |
| § 48-5-474. Application for registration and purchase of license plate constitutes return; form of application |
| § 48-5-475. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles |
| § 48-5-476. Collection procedure when taxing county differs from county of purchaser's residence |
| § 48-5-477. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation |
| § 48-5-478. Constitutional exemption from ad valorem taxation for disabled veterans |
| § 48-5-478.1. Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war |
| § 48-5-478.2. Veterans awarded Purple Heart exempt from ad valorem taxes provided license plate issued under Code Section 40-2-84 |
| § 48-5-478.3. Tax exemption for veterans awarded Medal of Honor |
| § 48-5-478.4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization |
| Part 3. MOBILE HOMES |
| § 48-5-490. Mobile homes owned on January 1 subject to ad valorem taxation |
| § 48-5-492. Issuance of mobile home location permits; issuance and display of decals |
| § 48-5-493. Failure to attach and display decal; penalties; venue for prosecution |
| § 48-5-494. Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due |
| § 48-5-495. Collection procedure when taxing county differs from county of purchaser's residence |
| Part 4. HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS |
| § 48-5-500. Definitions |
| § 48-5-501. Equipment subject to ad valorem taxation |
| Part 5. FARM EQUIPMENT |
| § 48-5-504. Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes |
| Part 6. AIRCRAFT HELD IN DEALER'S INVENTORY |
| § 48-5-504.20. Exemption for aircraft owned by a dealer and held in inventory for sale or resale |
| Part 7. WATERCRAFT HELD IN INVENTORY FOR RESALE |
| § 48-5-504.40. Watercraft held in inventory for resale exempt from taxation for limited period of time |
REFS & ANNOS
TITLE 48 Chapter 5 Article 10 NOTE
ADMINISTRATIVE RULES AND REGULATIONS. --Motor Vehicle Value Apportionment, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Property Tax Division, Chapter 560-11-7.
JUDICIAL DECISIONS
CONSTITUTIONAL AUTHORITY FOR PLACING MOTOR VEHICLES IN A SEPARATE CATEGORY. --Georgia Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) authorized the enactment of Ga. L. 1966, p. 517 (see Pts. 1 and 2 of this article), wherein the General Assembly placed motor vehicles in a different category from other tangible property. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S.E.2d 599 (1967).
UNIFORMITY REQUIRED IN TAXATION OF MOTOR VEHICLES. --Motor vehicles, having been placed in a separate classification of tangible property, as permitted by Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) must all be assessed uniformly. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S.E.2d 599 (1967).
OPINIONS OF THE ATTORNEY GENERAL
LEGISLATIVE INTENT. --Former Code 1933, Ch. 92-15 (see O.C.G.A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) was not intended to change the basic law relating to the ad valorem taxation of personal property. Its main objective was to provide a tool whereby a greater amount of ad valorem tax on a particular class of personal property might be collected since many taxpayers have not been returning their motor vehicles for taxation. 1968 Op. Att'y Gen. No. 68-194.
ACQUISITION OF TAX SITUS AS PREREQUISITE TO TAXATION OF MOTOR VEHICLE. --Motor vehicles are subject to ad valorem tax by the various taxing jurisdictions only where the vehicle has acquired a tax situs. 1968 Op. Att'y Gen. No. 68-19.
MOTOR VEHICLES OWNED BY A LEASING COMPANY must be assessed at the value furnished by the department and not at 75 percent thereof. 1967 Op. Att'y Gen. No. 67-458.
MOTOR VEHICLES OWNED BY RAILROAD COMPANIES AND OTHER UTILITIES must be returned in accordance with the provisions of Ga. L. 1966, p. 517 (see O.C.G.A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) and not under the provisions of former Code 1933, Ch. 92-27 (see O.C.G.A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.
RESEARCH REFERENCES
ALR. --Tax on automobile or on its use for cost of road or street construction, improvement, or maintenance, 24 ALR 937; 68 ALR 200.
Constitutionality, construction, and application of statutes relating to ad valorem or property taxation of motor vehicles, 114 ALR 847.
Review of decisions of United States Supreme Court since Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 26 S. Ct. 36, 50 L. Ed. 150 (1905), on situs of personal property for purposes of taxation, 123 ALR 179; 139 ALR 1463; 153 ALR 270.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
JUDICIAL DECISIONS
CONSTITUTIONAL AUTHORITY FOR PLACING MOTOR VEHICLES IN A SEPARATE CATEGORY. --Georgia Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) authorized the enactment of Ga. L. 1966, p. 517 (see Pts. 1 and 2 of this article), wherein the General Assembly placed motor vehicles in a different category from other tangible property. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S.E.2d 599 (1967).
UNIFORMITY REQUIRED IN TAXATION OF MOTOR VEHICLES. --Motor vehicles, having been placed in a separate classification of tangible property, as permitted by Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) must all be assessed uniformly. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S.E.2d 599 (1967).
OPINIONS OF THE ATTORNEY GENERAL
LEGISLATIVE INTENT. --Former Code 1933, Ch. 92-15 (see O.C.G.A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) was not intended to change the basic law relating to the ad valorem taxation of personal property. Its main objective was to provide a tool whereby a greater amount of ad valorem tax on a particular class of personal property might be collected since many taxpayers have not been returning their motor vehicles for taxation. 1968 Op. Att'y Gen. No. 68-194.
ACQUISITION OF TAX SITUS AS PREREQUISITE TO TAXATION OF MOTOR VEHICLE. --Motor vehicles are subject to ad valorem tax by the various taxing jurisdictions only where the vehicle has acquired a tax situs. 1968 Op. Att'y Gen. No. 68-19.
MOTOR VEHICLES OWNED BY A LEASING COMPANY must be assessed at the value furnished by the department and not at 75 percent thereof. 1967 Op. Att'y Gen. No. 67-458.
MOTOR VEHICLES OWNED BY RAILROAD COMPANIES AND OTHER UTILITIES must be returned in accordance with the provisions of Ga. L. 1966, p. 517 (see O.C.G.A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) and not under the provisions of former Code 1933, Ch. 92-27 (see O.C.G.A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.
RESEARCH REFERENCES
ALR. --Tax on automobile or on its use for cost of road or street construction, improvement, or maintenance, 24 ALR 937; 68 ALR 200.
Constitutionality, construction, and application of statutes relating to ad valorem or property taxation of motor vehicles, 114 ALR 847.
Review of decisions of United States Supreme Court since Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 26 S. Ct. 36, 50 L. Ed. 150 (1905), on situs of personal property for purposes of taxation, 123 ALR 179; 139 ALR 1463; 153 ALR 270.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.