reglab/housing_qa huggingface dataset:
GA Code § 48-5-446 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-446. Remittance of Taxes Collected to Tax Authority; Time

 The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before the fifteenth day of the month following the month of collection.   (Ga. L. 1966, p. 517, § 13; Ga. L. 1976, p. 1529, § 14; Code 1933, § 91A-1936, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-447 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 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

 (a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on motor vehicles and mobile homes by the various tax jurisdictions within his county by each jurisdiction on all net collections made during any calendar year for each jurisdiction as follows: (1) Up to and including $6,000.00 .................................6% (2) Over $6,000.00 and not exceeding $14,000.00 ...................5% (3) Over $14,000.00 and not exceeding $24,000.00 ..................4% (4) Over $24,000.00 and not exceeding $36,000.00 ..................3% (5) Over $36,000.00 and not exceeding $52,000.00 ..............2 1/2% (6) Over $52,000.00 and not exceeding $76,000.00 ..................2% (7) Over $76,000.00 ...........................................1 3/4%   In those instances which require individual adjustment, the schedule of commissions provided in subsection (a) of this Code section may be changed and altered by the agreement of the parties concerned by contract. Provisions of laws in effect on January 1, 1980, covering such compensation shall not be repealed by this article.   (1)All fees and commissions allowed tax collectors and tax commissioners for collecting ad valorem taxes on motor vehicles and mobile homes shall be collected by those officials. In instances where the officials are compensated by the fee system, the commissions shall be retained by the officials as a part of their compensation. Where the tax collector or tax commissioner has been placed on a salary in lieu of the fee system of compensation, the fees and commissions shall be turned over to the county treasury.   The provisions of paragraph (1) of this subsection to the contrary notwithstanding, the fees and commissions provided for in this Code section shall be disposed of pursuant to local Acts specifically providing for the disposition of such fees and commissions.   (Ga. L. 1966, p. 517, §§ 14, 15; Ga. L. 1976, p. 1529, §§ 15, 16; Code 1933, § 91A-1937, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.)    OPINIONS OF THE ATTORNEY GENERAL     No commission for collecting of school taxes.  - Tax commissioner is not entitled to receive a 10 percent commission on collections after 90 percent of the net digest has been collected on school taxes. 1967 Op. Att'y Gen. No. 67-425.    RESEARCH REFERENCES     C.J.S.  - 85 C.J.S., Taxation, § 1127 et seq.
GA Code § 48-5-448 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest

  The value of all motor vehicles returned for taxation during the previous calendar year shall be added to the regular digest at the time the regular digest is transmitted to the commissioner or at such other time as the digest is required to be compiled.   The value of all mobile homes returned for taxation during each calendar year shall be added to the regular digest at the time the regular digest is transmitted to the commissioner or at such other time as the digest is required to be compiled.   The total of the regular digest and the value of returns required to be added pursuant to this Code section shall constitute the tax digest.    (Ga. L. 1966, p. 517, § 17; Ga. L. 1976, p. 1529, § 17; Code 1933, § 91A-1938, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1999, p. 667, § 3A.)
GA Code § 48-5-449 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-449. Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment

 The governing authority of each county, at its discretion, may expend county funds to hire any additional help and to purchase any additional equipment necessary to implement this article.   (Ga. L. 1968, p. 380, § 1; Ga. L. 1976, p. 1529, § 18; Code 1933, § 91A-1939, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-450 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-450. Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal

 Any owner who contests the assessment of an ad valorem tax against a motor vehicle may purchase the license plate without payment of the ad valorem tax, and any owner who contests the assessment of an ad valorem tax against a mobile home may secure a decal for the year in question, by filing with the tax collector or tax commissioner an affidavit of illegality to the assessment together with a surety bond issued by a surety company authorized to do business in this state or, in lieu of such bond, a bond approved by the clerk of the superior court of the county or a cash bond. Whatever bond is filed shall be in an amount equal to the tax and any penalties and interest which may be found to be due. The bond shall be made payable to the tax collector or tax commissioner and shall be conditioned upon the payment of taxes and penalties ultimately found to be due. The affidavit of illegality and the bond shall be transferred immediately by the tax collector or tax commissioner to the superior court, shall be filed in the superior court, and shall be tried as affidavits of illegality are tried in tax cases. Any owner who contests the value assessment of a motor vehicle or mobile home may appeal such assessed value as provided for in Code Section 48-5-311, insofar as applicable.   (Ga. L. 1966, p. 517, § 12; Ga. L. 1967, p. 91, § 2A; Ga. L. 1976, p. 1529, § 13; Code 1933, § 91A-1935, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-451 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home

  Except as otherwise provided in subsection (b) of this Code section, every owner of a motor vehicle or a mobile home, in addition to the ad valorem tax due on the motor vehicle or mobile home, shall be liable for a penalty of 10 percent of the tax due or $5.00, whichever is greater, for the failure to make the return or pay the tax in accordance with this article.   Any Georgia resident who voluntarily cancels the registration of his or her motor vehicle pursuant to Code Section 40-2-10 shall not be assessed any penalty for failure to pay the tax due on a motor vehicle under subsection (a) of this Code section for any such period of time. Any such person shall remain liable for the ad valorem tax due on a motor vehicle he or she owns. This subsection shall not apply to motor vehicles subject to Code Section 48-5-441.1. The commissioner shall promulgate any necessary rules and forms to implement the provisions of this subsection.    (Ga. L. 1966, p. 517, § 8; Ga. L. 1976, p. 1529, § 9; Code 1933, § 91A-1931, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 2048, § 16; Ga. L. 1995, p. 809, § 16; Ga. L. 1996, p. 1118, § 15; Ga. L. 2015, p. 825, § 1/HB 94.)   - Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: "Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act." The Act became effective January 1, 1997.
GA Code § 48-5-470 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-470. Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation

 Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state.   (Ga. L. 1967, p. 603, § 2; Code 1933, § 91A-1903, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1390, § 3.)    RESEARCH REFERENCES
GA Code § 48-5-470.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-470.1. Exemption of Motor Vehicles Used for Transporting Persons With Disabilities or Disabled Students to or From Educational Institutions

 All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students to or from such school or educational institution are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state. The exemption provided for in this Code section shall apply only when such school or educational institution is qualified as an exempt organization under the United States Internal Revenue Code, Section 501(c)(3), as such section exists on January 1, 1984.    (Code 1981, §48-5-470.1, enacted by Ga. L. 1984, p. 788, § 1; Ga. L. 1987, p. 191, § 9; Ga. L. 1995, p. 1302, § 11.)   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that that Act applies to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
GA Code § 48-5-470.2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-470.2. Exemption of Vans and Buses Owned by Religious Groups

 Vans and buses owned by religious groups and used exclusively for the purpose of maintaining and operating exempt properties owned by such groups or for the exclusive purpose of transporting individuals to religious services or trips sponsored by such religious groups designed to promote religious, educational, or charitable purposes and not for the purposes of producing private or corporate profit and income distributable to shareholders in corporations owning such property or to other owners of such property or for any private purposes are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state.    (Code 1981, §48-5-470.2, enacted by Ga. L. 1996, p. 1260, § 1.)
GA Code § 48-5-471 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-471. Motor Vehicles Subject to Ad Valorem Taxation

  Every motor vehicle owned in this state by a natural person is subject to ad valorem taxation by the various tax jurisdictions authorized to impose an ad valorem tax on property as provided in Code Section 48-5-473; provided, however, that under no circumstances shall such ad valorem taxation be collected more than one time per calendar year with respect to the same motor vehicle. Every vehicle owned in this state by an entity other than a natural person is, except as specifically provided in Code Section 48-5-472, subject to ad valorem taxation by the various tax jurisdictions authorized to impose an ad valorem tax on property as provided in Code Section 48-5-473; provided, however, that under no circumstances shall such ad valorem taxation be collected more than one time per calendar year with respect to the same motor vehicle. Taxes shall be charged against the owner of the property, if known, and, if unknown, against the specific property itself.     Any motor vehicle wholly owned in this state by a nonresident member of the armed forces of the United States temporarily stationed in this state as a result of military orders shall not acquire a tax situs in this state and such motor vehicle shall not be required to be returned for taxation in this state. Not more than one motor vehicle jointly owned by such member of the armed forces of the United States together with such member's nonresident spouse, when such nonresident spouse temporarily resides in this state at the temporary domicile of such member of the armed forces of the United States for the primary purpose of residing together as a family with such member of the armed forces of the United States, shall not acquire a tax situs in this state and such motor vehicle shall not be required to be returned for taxation in this state.   This subsection shall not apply to any motor vehicle that is used in the conduct of a business.   Nothing in this subsection shall be construed to excuse the members of the armed forces of the United States or spouses from returning such motor vehicles for ad valorem taxation as may be required by the laws of their state of permanent domicile.      (Ga. L. 1966, p. 517, § 3; Ga. L. 1967, p. 459, § 1; Code 1933, § 91A-1905, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 47; Ga. L. 1995, p. 809, § 17; Ga. L. 1997, p. 419, § 35; Ga. L. 2000, p. 1177, § 1.)   Editor's notes.   - Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: "Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act." The Act became effective January 1, 1997.
GA Code § 48-5-472 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-472. Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale

  For the purpose of this Code section, the term "dealer" means any person who is engaged in the business of selling motor vehicles at retail and who holds a valid current dealer's identification number issued by the department.   Motor vehicles which are owned by a dealer and held in inventory for sale or resale shall constitute a separate subclassification of motor vehicles within the motor vehicle classification of tangible property for ad valorem taxation purposes. The procedures prescribed in this article for returning motor vehicles for ad valorem taxation, determining the applicable rates for taxation, and collecting the ad valorem taxes imposed on motor vehicles do not apply to such motor vehicles which are owned by a dealer. Such motor vehicles which are owned by a dealer shall not be returned for ad valorem taxation, shall not be taxed, and no taxes shall be collected on such motor vehicles until they are transferred and then become subject to taxation as provided in Code Section 48-5-473.    (Ga. L. 1967, p. 91, § 1; Ga. L. 1975, p. 183, § 1; Code 1933, § 91A-1904, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 809, § 18; Ga. L. 1997, p. 419, § 36.)   Cross references.   - Used car dealers, T. 43, C. 47.   Editor's notes.   - Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: "Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act." The Act became effective January 1, 1997.   Law reviews.   - For article on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997).    JUDICIAL DECISIONS
GA Code § 48-5-474 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-474. Application for Registration and Purchase of License Plate Constitutes Return; Form of Application

 The application for registration of a motor vehicle and for the purchase of a license plate for the motor vehicle shall constitute the return of that motor vehicle for ad valorem taxation but only if ad valorem taxes are due at the time of registration. The state revenue commissioner is directed to prescribe a form for the application for registration which shall provide the information needed by the tax commissioner or tax collector in determining the amount of taxes due under this article.   (Ga. L. 1966, p. 517, § 7; Code 1933, § 91A-1908, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 419, § 38; Ga. L. 2000, p. 951, § 11-1; Ga. L. 2005, p. 334, § 29-2/HB 501.)   Cross references.   - Registration and licensing of motor vehicles, T. 40, C. 2.   Law reviews.   - For article on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997).    JUDICIAL DECISIONS
GA Code § 48-5-475 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-475. Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles

 All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.   (Ga. L. 1966, p. 517, § 16; Code 1933, § 91A-1909, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 951, § 11-1; Ga. L. 2005, p. 334, § 29-3/HB 501.)   Cross references.   - For further provisions regarding designation of tax collectors and tax commissioners as tag agents, see § 40-2-22.    JUDICIAL DECISIONS
GA Code § 48-5-476 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-476. Collection Procedure When Taxing County Differs From County of Purchaser's Residence

 When a motor vehicle is purchased from a seller who is required to return the motor vehicle for ad valorem taxation in a county other than the county where the purchaser resides, the tax collector or tax commissioner of the county in which the motor vehicle is returned for taxation shall collect the required fee for the registration of the vehicle in addition to the ad valorem taxes due on the vehicle and, at the request of the purchaser, shall transmit the fee, the application for registration, and an appropriate certificate indicating that all ad valorem taxes due on the motor vehicle have been paid to the tax collector or tax commissioner of the county where the purchaser resides. Upon receipt of the fee and documents, the tax collector or tax commissioner of the county where the purchaser resides shall issue the required license plate.   (Ga. L. 1966, p. 517, § 5; Code 1933, § 91A-1907, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-477 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-477. Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation

 Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle:    Which is not subject to ad valorem taxation within this state; or   Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article.    (Ga. L. 1966, p. 517, § 18; Ga. L. 1967, p. 91, § 3; Code 1933, § 91A-1910, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-478 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 2 - Motor Vehicles|§ 48-5-478. Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans

  A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of this state and on which such disabled veteran actually places the free disabled veteran motor vehicle license plate he or she receives pursuant to Code Section 40-2-69 is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes. As used in this Code section, the term "disabled veteran" shall have the same meaning as that term is defined in paragraph (1) of subsection (a) of Code Section 48-5-48.   Once a disabled veteran has established his or her eligibility for such ad valorem tax exemption by being 100 percent totally disabled, he or she shall be entitled to receive such ad valorem tax exemption in succeeding years thereafter. A disabled veteran who claims 100 percent total disability shall furnish proof of such disability through a letter from the United States Department of Veterans Affairs.   Once a disabled veteran has established his or her eligibility for such ad valorem tax exemption but his or her disability has not been adjudicated a 100 percent total disability, he or she shall be entitled to such ad valorem tax exemption in succeeding years upon furnishing, on an annual basis, proof of his or her status as a disabled veteran through a letter from the United States Department of Veterans Affairs.   In the event of the death of the disabled veteran who received such ad valorem tax exemption pursuant to this Code section, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, his or her unmarried surviving spouse or minor child may continue to receive the exemption.     (Code 1981, §48-5-478, enacted by Ga. L. 1984, p. 1058, § 8; Ga. L. 1985, p. 149, § 48; Ga. L. 1990, p. 45, § 1; Ga. L. 1998, p. 259, § 2; Ga. L. 1999, p. 81, § 48; Ga. L. 2015, p. 816, § 7/HB 48; Ga. L. 2016, p. 166, § 6/SB 258; Ga. L. 2016, p. 770, § 3/HB 862.)   - Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provides: "In the event of any conflict between this act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act."