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

O.C.G.A. § 48-5-470 (2019)

Exemption of driver educational motor vehicles from ad valorem taxation

✓ 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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Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem taxes imposed by any tax jurisdiction in this state.

History

Ga. L. 1967, p. 603, § 2; Code 1933,

§ 91A-1903, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1390, § 3.

Annotations

RESEARCH REFERENCES

C.J.S. - 84 C.J.S., Taxation, § 433 et seq.