General Provisions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Ad Valorem Taxation of Motor Vehicles and Mobile Homes
  6. General Provisions

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Section
48-5-440

Definitions

Section
48-5-441

Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive

Section
48-5-441.1

Classification of Motor Vehicles for Purposes of Ad Valorem Taxation

Section
48-5-442

Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes

Section
48-5-442.1

Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes

Section
48-5-443

Ad Valorem Tax Rate

Section
48-5-444

Place of Return of Motor Vehicles and Mobile Homes

Section
48-5-445

Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners

Section
48-5-446

Remittance of Taxes Collected to Tax Authority; Time

Section
48-5-447

Compensation of Tax Collectors and Tax Commissioners for Collecting Taxes; Rates; Agreed Rate in Case of Individual Adjustment; Procedure; Disposition of Commissions Pursuant to Local Acts

Section
48-5-448

Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest

Section
48-5-449

Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment

Section
48-5-450

Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal

Section
48-5-451

Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home