O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-442 (2019)

Preparation and distribution of uniform evaluation of motor vehicles for tax purposes

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a)(1)(A) For the taxable year beginning January 1, 2001, only, the commissioner shall prepare and distribute to each of the tax collectors and tax commissioners a uniform evaluation of all motor vehicles for use as the taxable value of the motor vehicles subject to this article. Each evaluation shall reflect the value which would result from taking 75 percent of the current fair market value and 25 percent of the current wholesale value for all motor vehicles as determined by the commissioner.

(B) For all taxable years beginning on or after January 1, 2002, the commissioner shall prepare at least annually and distribute to each of the tax collectors and tax commissioners a uniform evaluation of all motor vehicles for use as the taxable value of the motor vehicles subject to this article. Each evaluation shall reflect the average of the current fair market value and the current wholesale value for all motor vehicles as determined by the commissioner.

(2) The commissioner shall prepare annually and distribute to each of the tax collectors and tax commissioners uniform procedures for the evaluation of all mobile homes subject to this article.

(b) Notwithstanding subsection (a) of this Code section, all antique and hobby or special interest motor vehicles, as defined in Code Section 48-5-440, shall, notwithstanding true fair market value if any, be deemed by the commissioner to have a fair market value of $100.00 in the uniform evaluation prepared and distributed annually by the commissioner.

(c) This Code section shall not apply to commercial vehicles.

History

Ga. L. 1966, p. 517, § 10; Ga. L. 1976, p. 1529, § 11; Code 1933, § 91A-1933, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1993, p. 1678, § 3; Ga. L. 1995, p. 809, § 15; Ga. L. 1997, p. 957, § 3; Ga. L. 2000, p. 416, § 2.

Annotations

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. Administrative rules and regulations. Motor vehicle value apportionment, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Chapter

JUDICIAL DECISIONS Constitutionality. - Even though the statutes providing for ad valorem taxation of motor vehicles do not specifically provide for apportionment, the statutes are not unconstitutional since the assessment of value may be challenged through the appeal procedure of O.C.G.A. § 48-5-442 and the owner thereby has the opportunity to establish that a vehicle has acquired a tax situs in another state. East W. Express, Inc. v. Collins, 264 Ga. 774, 449 S.E.2d 599, 1994 Ga. LEXIS 864 (1994).

Notice of tax assessment is duty of tax commissioner. - County board of tax assessors acted ultra vires in sending a notice of tax assessment as this ministerial duty is placed in the hands of the tax commissioner by O.C.G.A. § 48-5-442, and valuation and assessments are to be made by the state revenue commissioner. Fulton County Tax Comm’r v. GMC, 234 Ga. App. 459, 507 S.E.2d 772.

OPINIONS OF THE ATTORNEY GENERAL Antique automobiles must be assessed at fair market value upon the

best information obtainable by local officials. 1970 Op. Att’y Gen. No. U70-42.

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 701, 710.

Notes of Decisions
Cited in 4 cases, 1988–1998 · leading case: East West Express, Inc. v. Collins, 449 S.E.2d 599 (Ga. 1994).
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East West Express, Inc. v. Collins, 449 S.E.2d 599 (Ga. 1994). · cites it 6× “East West instituted this action against State Revenue Commissioner Marcus Collins, seeking a declaratory judgment holding OCGA §§ 48-5-442 to 48-5-445 and 48-5-471 unconstitutional because they do not provide for apportionment of ad valorem taxes on motor vehicles engaged in…”
Fulton Cnty. Tax Comm'r v. Gen. Motors Corp., 507 S.E.2d 772 (Ga. Ct. App. 1998). · cites it 6× “OCGA §§ 48-5-442; 48-5-442.1. “The statutory scheme for ad valorem taxation of motor vehicles provides that every vehicle owned in this state on January 1 is subject to ad valorem taxation (OCGA § 48-5-471); that the State Revenue Commissioner shall prepare a uniform evaluation…”
S. Ry. Co. v. State Bd. of Equalization, 712 F. Supp. 1557 (N.D. Ga. 1988). · cites it 2× “O.C.G.A. § 48-5-442 (Michie 1982). The tax is collected by the county at the time the motor vehicle owner purchases his or her license plate.”
DeKalb Cnty. v. Genuine Parts Co., 484 S.E.2d 57 (Ga. Ct. App. 1997). · cites it 2× “The Court noted that while those provisions of the Georgia Code did not expressly provide for apportionment of ad valorem taxation of motor vehicles, as did statutes relating to other types of property used in interstate commerce such as aircraft and railroad cars, neither did…”
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