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

O.C.G.A. § 48-5-478.2 (2019)

Tax exemption for veterans awarded the Purple Heart citation

✓ 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 single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the Purple Heart citation and who is a citizen and resident of Georgia and on which such veteran actually places a motor vehicle license plate he or she receives from the State of Georgia pursuant to Code Section 40-2-84 is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.

History

Code 1981, § 48-5-478.2, enacted by Ga. L. 2000, p. 417, § 1.

Annotations

Editor’s notes. Ga. L. 2000, p. 417, § 2, not codified by

the General Assembly, provides that this Code Section shall be applicable to all taxable years beginning on or after January 1, 2001.