Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority on tangible property for the previous calendar year.
(Ga. L. 1966, p. 517, § 11; Ga. L. 1976, p. 1529, § 12; Code 1933, § 91A-1934, enacted by Ga. L. 1978, p. 309, § 2.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, § 613.