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O.C.G.A. § 48-5-478.4 — Exemption from ad valorem taxes for motor vehicle owned by veterans' organization | Georgia Code
O.C.G.A. § 48-5-478.4 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

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

48-5-478.4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization.

  1. As used in this Code section, the term "veterans organization" means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of the armed forces of the United States organized in the State of Georgia with at least 75 percent of the members of which are past or present members of the armed forces of the United States and where no part of the net earnings of which inures to the benefit of any private shareholder or individual.
  2. A single motor vehicle owned by or leased to a veterans organization is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes.

(Code 1981, §48-5-478.4, enacted by Ga. L. 2004, p. 417, § 1A; Ga. L. 2010, p. 878, § 48/HB 1387.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 2004, Code Section 48-5-478.3, as enacted by Ga. L. 2004, p. 417, § 1A, was redesignated as Code Section 48-5-478.4.

Editor's notes.

- Ga. L. 2004, p. 417, § 1B, not codified by the General Assembly, provides that this Code section is applicable to all taxable years beginning on or after January 1, 2005.

PART 3 M OBILE HOMES

RESEARCH REFERENCES

ALR.

- Classification, as real estate or personal property, of mobile homes or trailers for purposes of state or local taxation, 7 A.L.R.4th 1016.

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This Georgia Code resource is curated by this site's author, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.