GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
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 |