Title 48

As used in this article, the term: (1) “Antique or hobby or special interest motor vehicle” means a motor vehicle which is 25 years old or older as indicated by the model year or a motor vehicle which has been designed and manufactured to resemble an antique or historical vehicle…

(a)(1) For the purposes of ad valorem taxation, motor vehicles shall be classified as a separate and distinct class of tangible property. Such class of tangible property shall be divided into two distinct and separate subclasses of tangible property with one subclass including hea…

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. …

(a)(1)(A) For the taxable year beginning January 1, 2001, only, the commissioner shall prepare and distribute to each of the tax collectors and tax commissioners a uniform evaluation of all motor vehicles for use as the taxable value of the motor vehicles subject to this article.…

(a) As used in this Code section, the term: (1) “Georgia fleet mileage ratio” means a fraction, the numerator of which is the total miles driven in Georgia by all commercial vehicles registered in Georgia under the International Registration Plan pursuant to Code Section 40-2-88, …

Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority on tangible property for the previous calendar year. History. Ga. L. 1966, p. 517, § 11; Ga. L. 1976, p. 1529, § 12; C…

(a)(1) For purposes of this subsection, the term “functionally located” means located in a county in this state for 184 days or more during the immediately preceding calendar year. The 184 days or more requirement of this subsection shall mean the cumulative total number of days …

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes. History. Ga. L. 1966, p. 517, …

The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before t…

(a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on motor vehicles and mobile homes by the various tax jurisdictions within his county by each jurisdiction on all net collections made during any calendar ye…

(a) The value of all motor vehicles returned for taxation during the previous calendar year shall be added to the regular digest at the time the regular digest is transmitted to the commissioner or at such other time as the digest is required to be compiled. (b) The value of all …

The governing authority of each county, at its discretion, may expend county funds to hire any additional help and to purchase any additional equipment necessary to implement this article. History. Ga. L. 1968, p. 380, § 1; Ga. L. 1976, p. 1529, § 18; Code 1933, § 91A-1939, enact…

Any owner who contests the assessment of an ad valorem tax against a motor vehicle may purchase the license plate without payment of the ad valorem tax, and any owner who contests the assessment of an ad valorem tax against a mobile home may secure a decal for the year in questio…

(a) Except as otherwise provided in subsection (b) of this Code section, every owner of a motor vehicle or a mobile home, in addition to the ad valorem tax due on the motor vehicle or mobile home, shall be liable for a penalty of 10 percent of the tax due or $5.00, whichever is g…

Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state. History. Ga. L. 1967, p. 603, § 2; Code 1933, § 91A-1903, enacted by Ga. L. …

All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students to or from such school or educational institution are exempted from any and all ad valorem taxes imposed by any tax …

Vans and buses owned by religious groups and used exclusively for the purpose of maintaining and operating exempt properties owned by such groups or for the exclusive purpose of transporting individuals to religious services or trips sponsored by such religious groups designed to…

(a) Every motor vehicle owned in this state by a natural person is subject to ad valorem taxation by the various tax jurisdictions autho822 rized to impose an ad valorem tax on property as provided in Code Section 48-5-473; provided, however, that under no circumstances shall suc…

(a) For the purpose of this Code section, the term “dealer” means any person who is engaged in the business of selling motor vehicles at retail and who holds a valid current dealer’s identification number issued by the department. (b) Motor vehicles which are owned by a dealer and…

(a)(1) Except as provided in paragraph (2) of this subsection, every owner of a motor vehicle subject to taxation under this article shall be required to return the motor vehicle for taxation and pay the taxes due on the motor vehicle at the time the owner applies or is required …

The application for registration of a motor vehicle and for the purchase of a license plate for the motor vehicle shall constitute the return of that motor vehicle for ad valorem taxation but only if ad valorem taxes are due at the time of registration. The state revenue commissi…

All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and…

When a motor vehicle is purchased from a seller who is required to return the motor vehicle for ad valorem taxation in a county other than the county where the purchaser resides, the tax collector or tax commissioner of the county in which the motor vehicle is returned for taxati…

Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle: (1) Which is not subject to ad valorem taxation within this state; or (2) Provided for in Code Section 48-5-472 which i…

(a) A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of this state is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes, including any alternative title ad valorem tax assessed pursuant to Code Sectio…

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Purple Heart citation and who is a citizen and resident of Georgia and on which such veteran actually places a motor vehicle license plate he or she receives f…

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Medal of Honor and who is a citizen and resident of Georgia and on which such veteran actually places the motor vehicle license plates he or she receives from …

(a) As used in this Code section, the term “veterans organization” means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of …

Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose an ad valorem tax on property. Taxes shall be charged against the owner of the property, if known, and, if unknown, against the specific pr…

(a) Each year every owner of a mobile home subject to taxation under this article shall obtain on or before April 1 from the tax collector or tax commissioner of the county of taxation of the mobile home a mobile home location permit. The issuance of the permit by the tax collect…

(a)(1) It shall be unlawful to fail to attach and display on a mobile home the decal as may be required by Code Section 48-5-492. (2) Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine…

Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on the mobile home at the time the owner applies for the mobile home location permit, or at the time of the first sale or transfer of…

When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county other than the purchaser’s county of residence, the tax collector or tax commissioner of the county in which the mobile home is returned for taxation shall …

As used in this part, the term: (1) “Construction purposes” does not include mining activities or the transportation of materials used in or produced by forestry activities. (2) “Heavy-duty equipment” means any motor vehicle used primarily off the open road for construction purpo…

(a) As used in this Code section, the term: (1) “Dealer” means any person who is engaged in the business of selling farm equipment at retail. (2) “Farm equipment” means any vehicle as defined in Code Section 40-1-1 which is self-propelled and which is designed and used primarily f…

(a) As used in this Code section, the term: (1) “Aircraft” means any vehicle which is self-propelled and which is capable of flight. (2) “Dealer” means any person who is engaged in the business of selling aircraft at retail. (b) Aircraft which is owned by a dealer and held in inve…

(a) As used in this Code section, the term: (1) “All-terrain vehicle” shall have the same meaning as provided for in paragraph (3) of Code Section 40-1-1. (2) “Dealer” means any person who is engaged in the business of selling watercraft or all-terrain vehicles at retail. (3) “Wa…

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 at retail and who holds a valid current dealer’s resale tax exemption number. (2) “Heavy-duty equipment motor vehicle” means a motor vehi…

(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 of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provi…

(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 natural person or other entity is subject to ad valorem taxation by the various tax jurisdictions authorized to impose an ad valorem tax on pr…

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 of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer’s…

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 provided for in Code Section 48-5-311 except that such appeal shall be effected by mailing to or filing with the tax commissioner a no…

The commissioner shall be authorized to promulgate rules and regulations to facilitate and ensure compliance with the provisions of this article. History. Code 1981, § 48-5-509, enacted by Ga. L. 1998, p. 1145, § 2. ARTICLE 11 AD VALOREM TAXATION OF PUBLIC UTILITIES

As used in this article, the term: (1) “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state. (2) “Pertinent business factors” means data that reflect the use of the public utility’s p…

(a)(1) As used in this Code section, the term “electronic transmission” means any form of communication that does not directly involve the physical transmission of paper and that creates a record that may be retained, retrieved, and reviewed by a recipient thereof and that may be…

(a) If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the mun…