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

O.C.G.A. § 48-5-472 (2019)

Ad valorem taxation of motor vehicles owned and held by dealers for retail sale

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
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) For the purpose of this Code section, the term “dealer” means any person who is engaged in the business of selling motor vehicles at retail and who holds a valid current dealer’s identification number issued by the department.

(b) Motor vehicles which are owned by a dealer and held in inventory for sale or resale shall constitute a separate subclassification of motor vehicles within the motor vehicle classification of tangible property for ad valorem taxation purposes. The procedures prescribed in this article for returning motor vehicles for ad valorem taxation, determining the applicable rates for taxation, and collecting the ad valorem taxes imposed on motor vehicles do not apply to such motor vehicles which are owned by a dealer. Such motor vehicles which are owned by a dealer shall not be returned for ad valorem taxation, shall not be taxed, and no taxes shall be collected on such motor vehicles until they are transferred and then become subject to taxation as provided in Code Section

History

Ga. L. 1967, p. 91, § 1; Ga. L. 1975, p. 183, § 1; Code 1933, § 91A-1904, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 809, § 18; Ga. L. 1997, p. 419, § 36.

Annotations

Cross references. Used car dealers, § 43-47-1 et seq. 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local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act.”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. Law reviews. For article on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997).

JUDICIAL DECISIONS Constitutionality. - Provision of O.C.G.A. § 48-5-472 creating an exemption from ad valorem taxation for dealer-owned motor vehicles was authorized by the Georgia Constitution. Lowry v. McDuffie, 269 Ga. 202, 496 S.E.2d 727.

Standing. - Taxpayer had standing to challenge the provision of O.C.G.A. § 48-5-472 creating an exemption from ad valorem taxation for dealer-owned motor vehicles that are held for sale or resale. Lowry v. McDuffie, 269 Ga. 202, 496 S.E.2d 727.

Notes of Decisions
Cited in 2 cases, 1998–1998 · leading case: Lowry v. McDuffie, 496 S.E.2d 727 (Ga. 1998).
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Lowry v. McDuffie, 496 S.E.2d 727 (Ga. 1998). · cites it 18× “Jerry Jackson), and the Tax Commissioner of Cobb County, Georgia (Jim McDuffie), contending that OCGA § 48-5-472 (b), as amended in 1995 and 1997, 1 creates an exemption from ad *203 valorem taxation for dealer-owned motor vehicles that are held for sale or resale; that,…”
Lowry v. McDuffie, 496 S.E.2d 727 (Ga. 1998). · cites it 10× “'" [8] Subsection (b) of § 48-5-472 provides that "motor vehicles which are owned by a dealer and held in inventory for sale or resale.”
— 48-5-472(b) — 1 case
Lowry v. McDuffie, 496 S.E.2d 727 (Ga. 1998). “'" [8] Subsection (b) of § 48-5-472 provides that "motor vehicles which are owned by a dealer and held in inventory for sale or resale.”
— 48-5-472(b)(2) — 1 case
Lowry v. McDuffie, 496 S.E.2d 727 (Ga. 1998). “'" [8] Subsection (b) of § 48-5-472 provides that "motor vehicles which are owned by a dealer and held in inventory for sale or resale.”
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