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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes
Part 4 - Heavy-Duty Construction Equipment Owned by Nonresidents

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Editor's notes.

- Ga. L. 1992, p. 1551, § 4, not codified by the General Assembly, provides: "This Act shall stand repealed in its entirety on January 1, 1993, if [Ga. L. 1992, p. 3336], which provides that heavy-duty equipment motor vehicles owned by nonresidents and operated in this state may be classified as a separate class of property for ad valorem property tax purposes, is passed by the General Assembly at the 1992 regular session and is ratified by the voters of this state at the 1992 general election and if H.B. No. 1279, which provides for the ad valorem taxation of heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state, is passed by the General Assembly at the 1992 regular session and becomes effective January 1, 1993." The amendment to Ga. Const. 1983, Art. VII, Sec. I, Para III, (proposed in Ga. L. 1992, p. 3336) was ratified at the 1992 general election. H.B. 1279 was not passed at the 1992 regular session.

Ga. L. 1993, p. 1012, § 2, effective April 13, 1993, repealed the Code sections formerly codified at this part and enacted the current part. The former part pertained to heavy duty construction equipment owned by nonresidents, and consisted of Code Sections 48-5-500 and 48-5-501 and was based on Ga. L. 1992, p. 1551, § 2.

Ga. L. 1993, p. 1012, §§ 3 and 4, not codified by the General Assembly, provide: "Section 3. This Act is passed pursuant to Article VII, Section I, Paragraph III of the Constitution of the State of Georgia which provides that heavy-duty equipment motor vehicles owned by nonresidents and operated in this state may be classified as a separate class of property for ad valorem property tax purposes and different rates, methods, and assessment dates may be provided for such motor vehicles and which authorizes the General Assembly to provide by general law for the ad valorem taxation of motor vehicles.

"Section 4. This Act shall become effective upon its approval by the Governor [April 13, 1993] or upon its becoming law without such approval and shall apply to heavy-duty equipment brought into this state after such effective date during the 1993 taxable year."

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