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. History. Code 1981, § 48-5-441.1, enacted by Ga. L. 2012, p. 257, § 1-3/HB 386.
Classification of motor vehicles for purposes of ad valorem taxation
O.C.G.A. § 48-5-441.1, under GENERAL PROVISIONS.
O.C.G.A. § 48-5-441.1