2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 10 - Ad Valorem Taxation of Motor Vehicles, Mobile Homes, Certain Equipment, and Certain Inventory (Pts. 1 — 7)

Annotations

JUDICIAL DECISIONS

Constitutional authority for placing motor vehicles in a separate category. —

Georgia Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) authorized the enactment of Ga. L. 1966, p. 517 (see now Pts. 1 and 2 of O. C. G. A. Art. 10, Ch. 5, T. 48), wherein the General Assembly placed motor vehicles in a different category from other tangible property. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S. E.2d 599, 1967 Ga. LEXIS 489 (1967).

Uniformity required in taxation of motor vehicles. —

Motor vehicles, having been placed in a separate classification of tangible property, as permitted by Ga. Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I) must all be assessed uniformly. Hawes v. Cordell Ford Co., 223 Ga. 260, 154 S. E.2d 599, 1967 Ga. LEXIS 489 (1967).

Opinion Notes

OPINIONS OF THE ATTORNEY GENERAL Legislative intent. —

Former Code 1933, Ch. 92-15 (see now O. C. G. A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) was not intended to change the basic law relating to the ad valorem taxation of personal property. Its main objective was to provide a tool whereby a greater amount of ad valorem tax on a particular class of personal property might be collected since many taxpayers have not been returning their motor vehicles for taxation. 1968 Op. Att'y Gen. No. 68-194.

Acquisition of tax situs as prerequisite to taxation of motor vehicle. —

Motor vehicles are subject to ad valorem tax by the various taxing jurisdictions only where the vehicle has acquired a tax situs. 1968 Op. Att'y Gen. No. 68-19.

Motor vehicles owned by a leasing company

must be assessed at the value furnished by the department and not at 75 percent thereof. 1967 Op. Att'y Gen. No. 67-458.

Motor vehicles owned by railroad companies and other utilities

must be returned in accordance with the provisions of Ga. L. 1966, p. 517 (see now O. C. G. A. Pts. 1 and 2, Art. 10, Ch. 5, T. 48) and not under the provisions of former Code 1933, Ch. 92-27 (see now O. C. G. A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.

Research References & Practice Aids

Administrative rules and regulations.

Motor vehicle value apportionment, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Chapter 560-11-7.

RESEARCH REFERENCES ALR.

Tax on automobile or on its use for cost of road or street construction, improvement, or maintenance, 24 A. L. R. 937; 68 A. L. R. 200.

Constitutionality, construction, and application of statutes relating to ad valorem or property taxation of motor vehicles, 114 A. L. R. 847.

Review of decisions of United States Supreme Court since Union Refrigerator Transit Co. v. Kentucky, 199 U. S. 194, 26 S. Ct. 36, 50 L. Ed. 150 (1905), on situs of personal property for purposes of taxation, 123 A. L. R. 179; 139 A. L. R. 1463; 153 A. L. R. 270.

Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A. L. R. 1011.

Hierarchy Notes:

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 5