Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448

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 Georgia Code 48-5-443 From Courtlistener.com
Total Results: 1
East West Express, Inc. v. Collins
Court: Supreme Court of Georgia | Date Filed: 1994-10-31
Citation: 264 Ga. 774, 449 S.E.2d 599, 94 Fulton County D. Rep. 3581, 1994 Ga. LEXIS 864
Snippet: authority for the previous calendar year. OCGA § 48-5-443. Without further consideration, it would appear