O.C.G.A.

O.C.G.A. § 48-5-478 (2019)

Constitutional exemption from ad valorem taxation for disabled veterans

✓ 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) A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of this state is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes, including any alternative title ad valorem tax assessed pursuant to Code Section 48-5C-1. Such exemption shall be applicable to a single motor vehicle owned by or leased to a disabled veteran. As used in this Code section, the term “disabled veteran” shall have the same meaning as that term is defined in paragraph (1) of subsection (a) of Code Section