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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-441.1: Classification of motor vehicles for purposes of ad valorem taxation.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 5 Ad Valorem Taxation of Property
  3. Article 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes
  4. PART 1 General Provisions

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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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