Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448

2018 Georgia Code 48-5-445 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-445 Case Law from Google Scholar Amendments to OCGA 48-5-445

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

48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners.

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.

(Ga. L. 1966, p. 517, § 9; Ga. L. 1976, p. 1529, § 10; Code 1933, § 91A-1932, 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).

OPINIONS OF THE ATTORNEY GENERAL

City may not collect the specific or flat rate property tax levied on automobiles. 1967 Op. Att'y Gen. No. 67-140.

Person holding only equitable interest is liable for property taxes.

- If the owner of property transfers legal title thereto, retention of the equitable interest is such substantial beneficial ownership as will render the owner liable for the ad valorem taxes on the property. 1967 Op. Att'y Gen. No. 67-46.

Savings and loan associations must pay the ad valorem taxes on its motor vehicles prior to purchasing license tags. 1967 Op. Att'y Gen. No. 67-25.

Service person who has not registered the person's car and obtained license plates in the person's home state may be required to license the person's car in Georgia, and to pay all taxes essential to the functioning of the state's licensing and registration laws. 1967 Op. Att'y Gen. No. 67-4.

No effect on exemption under Soldiers and Sailors Civil Relief Act of 1940.

- Statute does not affect the exemption afforded service people under the Soldiers and Sailors Civil Relief Act of 1940, 50 U.S.C. App. § 501 et seq. Ad valorem taxes are collected at the time of application for license plates for motor vehicles only if under the tax laws of this state and other applicable statutes the motor vehicle is subject to ad valorem tax in Georgia. 1967 Op. Att'y Gen. No. 67-4.

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 769.

C.J.S.

- 85 C.J.S., Taxation, § 1103 et seq.

Cases Citing Georgia Code 48-5-445 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: declaratory judgment holding OCGA §§ 48-5-442 to 48-5-445 and 48-5-471 unconstitutional because they do