Georgia General Assembly · Full text

HB 274: Alternative ad valorem tax; motor vehicles; change certain definitions

Introduced version, the latest LegiScan holds · Last action February 10, 2025 · Introduced

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House Bill 274

By: Representatives Stephens of the 164th, Kelley of the 16th, Smith of the 138th, Blackmon of the 146th, Crowe of the 118th, and others

A BILL TO BE ENTITLED

AN ACT

To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to alternative ad valorem tax on motor vehicles, so as to change certain definitions regarding such taxation; to provide for an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to alternative ad valorem tax on motor vehicles, is amended in Code Section 48-5C-1, relating to definitions, exemption from taxation, allocation and disbursement of proceeds, fair market value of vehicle appealable, and report, by revising paragraph (2) as follows: "(2) 'Immediate family member' means spouse, parent, child, sibling, grandparent, or grandchild."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.