---
title: O.C.G.A. § 48-5-441.1. Classification of motor vehicles for purposes of ad valorem taxation.
collection: code
id: 48-5-441.1
cite_as: O.C.G.A. § 48-5-441.1 (2025)
canonical_url: https://georgiacommons.org/code/48-5-441.1
md_url: https://georgiacommons.org/code/48-5-441.1.md
text_url: https://georgiacommons.org/code/48-5-441.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=826
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY / GENERAL PROVISIONS
---

# O.C.G.A. § 48-5-441.1. Classification of motor vehicles for purposes of ad valorem taxation.

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.

## History

Code 1981, § 48-5-441.1, enacted by Ga. L. 2012, p. 257, § 1-3/HB 386.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2012, “Code Section 48-5C-1” was substituted for “Code Section 48-5B-1” in this Code section.

## Editor's Notes

Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.” As to this Code section, this Act became effective March 1, 2013.

Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.” As to this Code section, this Act became effective March 1, 2013.

Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability. As to this Code section, this Act became effective March 1, 2013.

## Law Reviews

For article on the 2012 enactment of this Code section, see 29 Ga. St. U. L. Rev. 112 (2012).