O.C.G.A.
O.C.G.A. § 48-5-443 (2019)
Ad valorem tax rate
✓ 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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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.
History
Ga. L. 1966, p. 517, § 11; Ga. L. 1976, p.
1529, § 12; Code 1933, § 91A-1934, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
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.
Notes of Decisions
Cited in 2
cases, 1994–1998 · leading case: East West Express, Inc. v. Collins, 449 S.E.2d 599 (Ga. 1994).
East West Express, Inc. v. Collins, 449 S.E.2d 599 (Ga. 1994). “OCGA § 48-5-443. Without further consideration, it would appear that no apportionment is available: the State Revenue Commissioner sets a uniform value and the local taxing authorities tax at that level.”
Fulton Cnty. Tax Comm'r v. Gen. Motors Corp., 507 S.E.2d 772 (Ga. Ct. App. 1998). “OCGA § 48-5-443.” East West Express v. Collins, supra at 775 (1).”
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