{"data":{"id":"us-ga/o.c.g.a.-48-5-504","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-504","heading":"Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes.","body":"(a) As used in this Code section, the term:\n(1) “Dealer” means any person who is engaged in the business of selling farm equipment at retail.\n(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 for agricultural, horticultural, forestry, or livestock raising operations.\n(b) Self-propelled farm equipment which is owned by a dealer and held in inventory for sale or resale shall constitute a separate subclassification of motor vehicle within the motor vehicle classification of tangible property for ad valorem taxation purposes. The procedures prescribed in this chapter for returning self-propelled farm equipment for ad valorem taxation, determining the application rates for taxation, and collecting the ad valorem taxes imposed on self-propelled farm equipment do not apply to self-propelled farm equipment which is owned by a dealer and held in inventory for sale or resale. Such self-propelled farm equipment which is owned by a dealer and held in inventory for sale or resale shall not be returned for ad valorem taxation, shall not be taxed, and no taxes shall be collected on such self-propelled farm equipment until it is transferred and then otherwise, if at all, becomes subject to taxation as provided in this chapter.","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 5 Farm Equipment"],"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":"34f2145217280ccb90c6afeb6f21b5d74d0ef797532a9bce4e839f74a3c1a3db","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-501","next":"us-ga/o.c.g.a.-48-5-504.20"},"notice":"GroundRules: Original legal text. Not legal advice."}