{"data":{"id":"us-ga/o.c.g.a.-48-5-441.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-441.1","heading":"Classification of motor vehicles for purposes of ad valorem taxation.","body":"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.","path":["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"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"06ebc80511a6a5e70753067e392dd7a51b8cc100fac85d25db6bc476f8c5d211","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-441","next":"us-ga/o.c.g.a.-48-5-442"},"notice":"GroundRules: Original legal text. Not legal advice."}