reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-471 - Motor vehicles subject to ad valorem taxation

(a)
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.
(b)
(1)
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.
(2)
This subsection shall not apply to any motor vehicle that is used in the conduct of a business.
(3)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-472 - Ad valorem taxation of motor vehicles owned and held by dealers for retail sale

(a)
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.
(b)
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
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 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.
Amended by 2005 Ga. Laws 68,§ 29-2, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 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.
Amended by 2005 Ga. Laws 68,§ 29-3, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 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:
(1)
Which is not subject to ad valorem taxation within this state; or
(2)
Provided for in Code Section
48-5-472
which is not otherwise subject to ad valorem taxation under this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-478 - Constitutional exemption from ad valorem taxation for disabled veterans

(a)
A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of this state is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes, including any alternative title ad valorem tax assessed pursuant to Code Section
48-5C-1
. Such exemption shall be applicable to a single motor vehicle owned by or leased to a disabled veteran. 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
. The department may issue such rules and regulations as are necessary to implement this subsection.
(b)
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.
(c)
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.
(d)
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.
Amended by 2023 Ga. Laws 28,§ 5, eff. 1/1/2024.
Amended by 2016 Ga. Laws 595,§ 3, eff. 5/3/2016.
Amended by 2016 Ga. Laws 345,§ 6, eff. 4/26/2016.
Amended by 2015 Ga. Laws 104,§ 7, eff. 7/1/2015.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-478.1 - Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war

(a)
As used in this Code section, the term "prisoners of war" shall have the same meaning as provided for in subsection (a) of Code Section
40-2-73
, as amended.
(b)
Any former prisoner of war who is a citizen and resident of Georgia and who attaches or presents a true copy of a Department of Defense Form 214, a military 201 file, or similar sufficient proof of his or her former prisoner of war status with his or her ad valorem tax return is granted an exemption from all ad valorem taxes for state, county, municipal, and school purposes on one vehicle such former prisoner of war owns.
(c)
The unremarried surviving spouse of a deceased former prisoner of war who is a citizen and resident of Georgia and who attaches or presents a true copy of a Department of Defense Form 214, a military 201 file, or similar sufficient proof of the former prisoner of war status of the deceased former prisoner of war with his or her ad valorem tax return is granted an exemption from all ad valorem taxes for state, county, municipal, and school purposes on one vehicle such unremarried surviving spouse owns.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-478.2 - Veterans awarded Purple Heart exempt from ad valorem taxes provided license plate issued under Code Section 40-2-84

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Purple Heart citation and who is a citizen and resident of Georgia and on which such veteran actually places a motor vehicle license plate he or she receives from the State of Georgia pursuant to Code Section
40-2-84
is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-478.3 - Tax exemption for veterans awarded Medal of Honor

A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Medal of Honor and who is a citizen and resident of Georgia and on which such veteran actually places the motor vehicle license plates he or she receives from the State of Georgia pursuant to Code Section
40-2-68
is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.
Added by 2004 Ga. Laws 443, § 22, eff. 4/23/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 2 - MOTOR VEHICLES (§§ 48-5-470 — 48-5-478.4) › Section 48-5-478.4 - Exemption from ad valorem taxes for motor vehicle owned by veterans' organization

(a)
As used in this Code section, the term "veterans organization" means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of the armed forces of the United States organized in the State of Georgia with at least 75 percent of the members of which are past or present members of the armed forces of the United States and where no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(b)
A single motor vehicle owned by or leased to a veterans organization is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.
Added by 2004 Ga. Laws 497, § 1A, eff. 1/1/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 3 - MOBILE HOMES (§§ 48-5-490 — 48-5-495) › Section 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation

Every mobile home owned in this state on January 1 is subject to ad valorem taxation by the various taxing jurisdictions authorized to impose an ad valorem tax on property. Taxes shall be charged against the owner of the property, if known, and, if unknown, against the specific property itself.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 3 - MOBILE HOMES (§§ 48-5-490 — 48-5-495) › Section 48-5-492 - Issuance of mobile home location permits; issuance and display of decals

(a)
Each year every owner of a mobile home subject to taxation under this article shall obtain on or before April 1 from the tax collector or tax commissioner of the county of taxation of the mobile home a mobile home location permit. The issuance of the permit by the tax collector or tax commissioner shall, if required by the governing authority of the county in which the mobile home is located, be evidenced by the issuance of a decal, the color of which shall be prescribed for each year by the commissioner. Each decal shall reflect the county of issuance and the calendar year for which the permit is issued. The decal may be prominently attached and displayed on the mobile home by the owner.
(b)
Except as provided for mobile homes owned by a dealer, no mobile home location permit shall be issued by the tax collector or tax commissioner until all ad valorem taxes due on the mobile home have been paid. Each year every owner of a mobile home situated in this state on January 1 which is not subject to taxation under this article shall obtain on or before April 1 from the tax collector or tax commissioner of the county where the mobile home is situated a mobile home location permit. The issuance of the permit shall, if required by the governing authority of the county in which the mobile home is located, be evidenced by the issuance of a decal which shall reflect the county of issuance and the calendar year for which the permit is issued. The decal may be prominently attached and displayed on the mobile home by the owner.
Amended by 2021 Ga. Laws 250,§ 2, eff. 5/6/2021.
Amended by 2015 Ga. Laws 193,§ 20, eff. 1/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 3 - MOBILE HOMES (§§ 48-5-490 — 48-5-495) › Section 48-5-493 - Failure to attach and display decal; penalties; venue for prosecution

(a)
(1)
It shall be unlawful to fail to attach and display on a mobile home the decal as may be required by Code Section
48-5-492
.
(2)
Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00 nor more than $300.00, except that upon receipt of proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $50.00; provided, however, that, in the event such person owns more than one mobile home in an individual mobile home park, then the maximum fine under this paragraph for such person with respect to such mobile home park shall not exceed $1,000.00.
(b)
(1)
It shall be unlawful for any person to move or transport any mobile home which is required to and which does not have attached and displayed thereon the decal as may be required by Code Section
48-5-492
.
(2)
Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and shall be punished by a fine of not less than $200.00 nor more than $1,000.00 or by imprisonment for not more than 12 months, or both.
(c)
Violation of subsection (a) or (b) of this Code section may be prosecuted in the magistrate court of the county where the mobile home location permit is to be issued in the manner prescribed for the enforcement of county ordinances set forth in Article 4 of Chapter 10 of Title 15.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Amended by 2021 Ga. Laws 250,§ 3, eff. 5/6/2021.
Amended by 2015 Ga. Laws 193,§ 21, eff. 1/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 3 - MOBILE HOMES (§§ 48-5-490 — 48-5-495) › Section 48-5-494 - Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due

Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on the mobile home at the time the owner applies for the mobile home location permit, or at the time of the first sale or transfer of the mobile home after December 31, or on April 1, whichever occurs first. If the owner returns such owner's mobile home for taxation prior to the date that the application for the mobile home location permit is required, such owner shall apply for the permit at the time such owner returns the mobile home for taxation.
Amended by 2015 Ga. Laws 193,§ 22, eff. 1/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 3 - MOBILE HOMES (§§ 48-5-490 — 48-5-495) › Section 48-5-495 - Collection procedure when taxing county differs from county of purchaser's residence

When a mobile home is purchased from a seller who is required to return the mobile home for ad valorem taxation in a county other than the purchaser's county of residence, the tax collector or tax commissioner of the county in which the mobile home is returned for taxation shall collect the required ad valorem taxes due and, at the request of the purchaser, shall transmit to the purchaser an appropriate certificate which shall indicate that all ad valorem taxes due on the mobile home have been paid. Upon receipt of the certificate, the tax collector or tax commissioner of the purchaser's county of residence shall issue the required mobile home location permit and, when applicable, decal.
Amended by 2021 Ga. Laws 250,§ 4, eff. 5/6/2021.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 4 - HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS (§§ 48-5-500 — 48-5-501) › Section 48-5-500 - Definitions

As used in this part, the term:
(1)
"Construction purposes" does not include mining activities or the transportation of materials used in or produced by forestry activities.
(2)
"Heavy-duty equipment" means any motor vehicle used primarily off the open road for construction purposes, but shall include all road construction equipment whose gross weight exceeds 16,000 pounds, but shall not include inventory on hand for sale by duly licensed heavy-duty equipment dealers.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 4 - HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS (§§ 48-5-500 — 48-5-501) › Section 48-5-501 - Equipment subject to ad valorem taxation

Except as exempted by law, heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state after January 1 of any year and which was brought into Georgia from a state which subjects to taxation heavy-duty equipment owned by residents of this state and taken into such other state after the initial tax assessment date in such other state shall be subject to ad valorem taxation the same as if such heavy-duty equipment had been held or owned in this state on January 1, except that such ad valorem tax shall be prorated with respect to the number of months remaining in the year.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 5 - FARM EQUIPMENT OWNED BY DEALER (§ 48-5-504) › Section 48-5-504 - Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes

(a)
As used in this Code section, the term:
(1)
"Dealer" means any person who is engaged in the business of selling farm equipment at retail.
(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.
(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.
Amended by 2015 Ga. Laws 153,§ 2, eff. 7/1/2015.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.
Added by 2003 Ga. Laws 31, § 1, eff. 1/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 6 - AIRCRAFT OWNED BY DEALER (§ 48-5-504.20) › Section 48-5-504.20 - Exemption for aircraft owned by a dealer and held in inventory for sale or resale

(a)
As used in this Code section, the term:
(1)
"Aircraft" means any vehicle which is self-propelled and which is capable of flight.
(2)
"Dealer" means any person who is engaged in the business of selling aircraft at retail.
(b)
Aircraft which is owned by a dealer and held in inventory for sale or resale shall constitute a separate classification of tangible property for ad valorem taxation purposes. The procedures prescribed in this chapter for returning aircraft for ad valorem taxation, determining the application rates for taxation, and collecting the ad valorem taxes imposed on aircraft do not apply to aircraft which is owned by a dealer and held in inventory for sale or resale. Such aircraft which is owned by a dealer and held in inventory for sale or resale shall not be returned for ad valorem taxation and shall not be taxed; and no taxes shall be collected on such aircraft until it is transferred and then otherwise, if at all, becomes subject to taxation as provided in this chapter.
Amended by 2006 Ga. Laws 453,§ 48, eff. 4/14/2006.
Added by 2005 Ga. Laws 382,§ 1, eff. 1/1/2006.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES (§§ 48-5-440 — 48-5-504.40) › Part 7 - WATERCRAFT OWNED BY DEALER (§ 48-5-504.40) › Section 48-5-504.40 - Watercraft and all-terrain vehicles held in inventory for resale exempt from taxation for limited period of time

(a)
As used in this Code section, the term:
(1)
"All-terrain vehicle" shall have the same meaning as provided for in paragraph (3) of Code Section
40-1-1
.
(2)
"Dealer" means any person who is engaged in the business of selling watercraft or all-terrain vehicles at retail.
(3)
"Watercraft" means any vehicle which is self-propelled or which is capable of self-propelled water transportation, or both.
(b)
Watercraft and all-terrain vehicles owned by a dealer and held in inventory for sale or resale shall constitute a separate classification of tangible property for ad valorem taxation purposes. The procedures prescribed in this chapter for returning watercraft or all-terrain vehicles for ad valorem taxation, determining the application rates for taxation, and collecting the ad valorem taxes imposed on watercraft or all-terrain vehicles do not apply to watercraft or all-terrain vehicles owned by a dealer and held in inventory for sale or resale. Such watercraft or all-terrain vehicles owned by a dealer and held in inventory for sale or resale shall not be returned for ad valorem taxation and shall not be taxed, and no taxes shall be collected on such watercraft or all-terrain vehicles until they are transferred and then otherwise, if at all, become subject to taxation as provided in this chapter.
Amended by 2019 Ga. Laws 61,§ 3, eff. 7/1/2019.
Amended by 2016 Ga. Laws 527,§ 1, eff. 5/3/2016.
Amended by 2015 Ga. Laws 225,§ 1, eff. 5/12/2015.
Amended by 2010 Ga. Laws 504,§ 1, eff. 7/1/2011.
Amended by 2008 Ga. Laws 753,§ 1, eff. 1/1/2009.
Added by 2006 Ga. Laws 694,§ 1, eff. 1/1/2007.
See 2016 Ga. Laws 527, § 2.
See 2015 Ga. Laws 225, § 2.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES (§§ 48-5-505 — 48-5-509) › Section 48-5-505 - Definitions

As used in this article, the term:
(1)
"Dealer" means any person who is engaged in the business of selling heavy-duty equipment motor vehicles at retail and who holds a valid current dealer's resale tax exemption number.
(2)
"Heavy-duty equipment motor vehicle" means a motor vehicle with all its attachments and parts which is self-propelled, weighs 5,000 pounds or more, and is primarily designed and used for construction, industrial, maritime, or mining uses, provided that such motor vehicles are not required to be registered and have a license plate.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES (§§ 48-5-505 — 48-5-509) › Section 48-5-506 - Heavy-duty equipment motor vehicles; dealers

(a)
The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section
48-5-505
.
(b)
The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES (§§ 48-5-505 — 48-5-509) › Section 48-5-506.1 - [Repealed] Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles

Added by 2009 Ga. Laws 245,§ 2, eff. 5/11/2009.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES (§§ 48-5-505 — 48-5-509) › Section 48-5-507.1 - Effect of rental status on dealer's inventory

If the nature of the dealer's business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer's inventory.
Added by 2001 Ga. Laws 295, § 1, eff. 7/1/2001.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES (§§ 48-5-505 — 48-5-509) › Section 48-5-508 - Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax

Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as provided for in Code Section
48-5-311
except that such appeal shall be effected by mailing to or filing with the tax commissioner a notice of appeal within 60 days of the date the tax bill is mailed by the tax commissioner. Such appeal, to be properly filed, must be accompanied by a payment equal to 85 percent of the amount of such tax bill. The tax commissioner shall forward such notice of appeal to the board of tax assessors and the appeal shall be processed in accordance with Code Section
48-5-311
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES (§§ 48-5-505 — 48-5-509) › Section 48-5-509 - Compliance

The commissioner shall be authorized to promulgate rules and regulations to facilitate and ensure compliance with the provisions of this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-510 - Definitions

As used in this article, the term:
(1)
"Chief executive officer" means the owner, president, general manager, or agent having control of a public utility's offices or property in this state.
(2)
"Pertinent business factors" means data that reflect the use of the public utility's property including, but not limited to, data relating to gross revenue, net income, tons of freight carried, revenue ton miles, passenger miles, car miles, and comparable data.
(3)
"Pertinent mileage factors" means factual information as to the linear miles of the public utility's track, wire, lines, pipes, routes, similar operational routes, and miles traveled by the public utility's rolling stock or other property.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-512 - Issuance of execution for failure to file return

(a)
If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, shall issue an execution for the amount of taxes due, according to the law, together with the costs and penalties.
(b)
The executions issued by the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, against any corporation or other company shall be directed to all sheriffs and other lawful officers of this state with directions to levy the execution on the property of the corporation or company and with the authority to issue and serve garnishments upon the debtors of the corporation or company.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter

(a)
If a public utility fails to make the return required by Code Section
48-5-511
by the date specified in that Code section, or as extended by the commissioner pursuant to Code Section
48-2-36
, the utility shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by reason of the return. The penalty imposed by this subsection shall be payable to the state, any county, or any municipality to which the taxes upon which the penalty is based are payable.
(b)
In addition to the penalty provided by subsection (a) of this Code section, the penalty for failure of a corporation to make a return by the date the return is due or to pay a tax as provided in subsection (a) of Code Section
48-5-512
, in the case of a domestic corporation, shall be the forfeiture of its charter and, in the case of a foreign corporation, shall be the revocation of its permit to do business in this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-515 - Availability of returns and tax documents for public inspection

Every return made to the commissioner by any person required to make returns of the value of its properties or franchises to the commissioner under this article or Article 9 or Article 12 of this chapter and every document used to arrive at evaluation within the custody of the commissioner or the department, with the exception of income tax returns, shall be made available for inspection upon the request of any interested person at a reasonable time and accessible place to be reasonably determined by the commissioner. It is the intent of this Code section to make the returns and documents easily and readily available for public inspection, and the discretion of the commissioner shall be exercised accordingly.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-520 - Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment

A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be taxed as to the rolling stock of the company and other personal property appurtenant to the rolling stock, which is not permanently located in any of the states through which the railroad passes, on as much of the whole value of the rolling stock and personal property as the length of the railroad in this state bears to the whole length of the railroad, without regard to the location of the head office of the railroad company.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-521 - Method of assessment of property of railroad companies for purposes of county and municipal taxation

(a)
The commissioner shall propose, and the appropriate local tax officials shall fix, an assessment on each railroad company's property in each of the counties and municipalities of the state in the following manner:
(1)
The tax shall be assessed upon the property located in each county and municipality on the basis of the value given in the returns; and
(2)
The amount of tax to be assessed upon the rolling stock and other personal property is as follows: as the value of the property located in the particular county or municipality is to the value of the whole property, real and personal, of the company, such shall be the amount of rolling stock and other personal property to be distributed for taxing purposes to the county or municipality.
(b)
The value of the property located in each county or municipality and the share of the rolling stock and personal property thus ascertained and apportioned to each of such counties or municipalities shall be the amount to be taxed to the extent of the assessment in each county and municipality.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524) › Section 48-5-524 - Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection

(a)
At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the return of property located within the county for purposes of ad valorem taxation by each person required to make returns of the value of its properties and franchises to the commissioner under this article and Article 9 of this chapter. Each report shall be itemized by public utility and by parcel of real property or type of personal property returned and shall specify clearly the value returned by the utility for each parcel of real property or type of personal property together with any change as to value made by the commissioner, by the State Board of Equalization or, where appropriate, by both.
(b)
A copy of each report made under this Code section shall be made reasonably available for public inspection at the office of the county board of tax assessors and at the office of the commissioner or at such other reasonably accessible place within the headquarters building of the department as may be designated by the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-540 - Definitions

As used in this article, the term:
(1)
"Operated," "operating," or "operation" means landings or takeoffs of aircraft by any airline company.
(2)
"Plane hours" means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-541 - Property tax return on airline flight equipment; penalties

(a)
Each airline company operating in this state shall make an annual property tax return of its flight equipment to the commissioner on or before March 1 in each year for the preceding calendar year. Each type and model of flight equipment shall be separately returned, valued, and apportioned as provided in this article.
(b)
If an airline company fails to make the return required by subsection (a) of this Code section by the date specified in that subsection, or as extended by the commissioner pursuant to Code Section
48-2-36
, the airline company shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by reason of the return. The penalty imposed by this subsection shall be payable to the state, any county, or any municipality to which the taxes upon which the penalty is based are payable.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-542 - Review of returns by commissioner; valuation of aircraft in same manner as other personal property

The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, and apportion the valuation of all aircraft of each airline company of any type or model operated in this state by the airline company by such type or model. The aircraft shall be valued by the department in the same manner as other personal property in the state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-543 - Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours

The valuation of aircraft apportioned to this state shall be, for each type and model of aircraft, that portion of the total valuation of each type or model of aircraft as the ratio of plane hours in this state bears to the total system plane hours for each type and model of aircraft. The valuation thus established shall be apportioned for each type and model of aircraft among the tax jurisdictions in this state through which the aircraft company operates. The apportionment among the tax jurisdictions in this state shall be based as nearly as practicable upon plane hours.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions

Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall levy and collect a tax thereupon as it does upon other property subject to taxation in that jurisdiction.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-545 - Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization

The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner as required by law for other classes of property which are returned for ad valorem taxation to the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES (§§ 48-5-540 — 48-5-546) › Section 48-5-546 - Ad valorem taxation, assessment, and apportionment authorized by article exclusive

The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the aircraft of airline companies.