{"data":{"id":"us-ga/o.c.g.a.-48-5-501","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-501","heading":"Equipment subject to ad valorem taxation.","body":"Except as exempted by law, heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state after January 1 of any year and which was brought into Georgia from a state which subjects to taxation heavy-duty equipment owned by residents of this state and taken into such other state after the initial tax assessment date in such other state shall be subject to ad valorem taxation the same as if such heavy-duty equipment had been held or owned in this state on January 1, except that such ad valorem tax shall be prorated with respect to the number of months remaining in the year.","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 4 Heavy-duty Construction Equipment Owned by Nonresidents"],"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":"2fcc97fc9048224bc2004f091721e5ea839f44d73f2777ec81bf089e2ff32295","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-500","next":"us-ga/o.c.g.a.-48-5-504"},"notice":"GroundRules: Original legal text. Not legal advice."}