§ 48-5-441.1. Classification of motor vehicles for purposes of ad valorem taxation

GA Code § 48-5-441.1 (2018) (N/A)
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In accordance with Article VII, Section I, Paragraph III(b)(3) of the Georgia Constitution, motor vehicles subject to the provisions of Code Section 48-5C-1 shall be classified as a separate and distinct class of tangible property for the purposes of ad valorem taxation.