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2018 Georgia Code 48-5-443 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 48-5-443 Case Law from Google Scholar Amendments to OCGA 48-5-443

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 10 AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES

48-5-443. Ad valorem tax rate.

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.)

JUDICIAL DECISIONS

Cited in East W. Express, Inc. v. Collins, 264 Ga. 774, 449 S.E.2d 599 (1994); Fulton County Tax Comm'r v. GMC, 234 Ga. App. 459, 507 S.E.2d 772 (1998).

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 613.

Cases Citing O.C.G.A. § 48-5-443

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East West Express, Inc. v. Collins, 264 Ga. 774 (Ga. 1994).

Cited 12 times | Published | Supreme Court of Georgia | Oct 31, 1994 | 449 S.E.2d 599, 94 Fulton County D. Rep. 3581

...ioner shall prepare a uniform evaluation of vehicles for use as the taxable value of the vehicles (OCGA § 48-5-442); and that the tax shall be at the assessment level and mill rate levied by the taxing authority for the previous calendar year. OCGA § 48-5-443....