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  2. U.S. State Codes
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  4. Georgia
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  6. Title 48 - Revenue and Taxa...
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  8. Chapter 5 - Ad Valorem Taxa...
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  10. Article 10 - Ad Valorem Tax...
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  12. Part 1 - General Provisions


Part 1 - General Provisions


  • § 48-5-440. Definitions
  • § 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
  • § 48-5-441.1. Classification of motor vehicles for purposes of ad valorem taxation
  • § 48-5-442. Preparation and distribution of uniform evaluation of motor vehicles for tax purposes
  • § 48-5-442.1. Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes
  • § 48-5-443. Ad valorem tax rate
  • § 48-5-444. Place of return of motor vehicles and mobile homes
  • § 48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners
  • § 48-5-446. Remittance of taxes collected to tax authority; time
  • § 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
  • § 48-5-448. Value of all returned motor vehicles and mobile homes included in tax digest
  • § 48-5-449. Discretion of county governing authorities to expend county funds for additional help and equipment
  • § 48-5-450. Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal
  • § 48-5-451. Penalty for failure to make return or pay tax on motor vehicle or mobile home
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