Georgia Commons

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Part 2. MOTOR VEHICLES

48-5-478.1. Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    As used in this Code section, the term “prisoners of war” shall have the same meaning as provided for in subsection (a) of Code Section 40-2-73, as amended.#

  2. (b)

    Any former prisoner of war who is a citizen and resident of Georgia and who attaches or presents a true copy of a Department of Defense Form 214, a military 201 file, or similar sufficient proof of his or her former prisoner of war status with his or her ad valorem tax return is granted an exemption from all ad valorem taxes for state, county, municipal, and school purposes on one vehicle such former prisoner of war owns.#

  3. (c)

    The unremarried surviving spouse of a deceased former prisoner of war who is a citizen and resident of Georgia and who attaches or presents a true copy of a Department of Defense Form 214, a military 201 file, or similar sufficient proof of the former prisoner of war status of the deceased former prisoner of war with his or her ad valorem tax return is granted an exemption from all ad valorem taxes for state, county, municipal, and school purposes on one vehicle such unremarried surviving spouse owns.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-5-478.1, enacted by Ga. L. 1998, p. 547, § 1; Ga. L. 1999, p. 557, § 2.

Editor's notes

The state-wide referendum proposed by Ga. L. 1998, p. 547, which provided for an exemption from ad valorem taxes for certain motor vehicles owned by former prisoners of war, was approved by a majority of the voters voting at the November 1998 general election. Ga. L. 1998, p. 547, § 2, not codified by the General Assembly, provides that the Act is applicable to taxable years beginning on or after January 1, 1999. Ga. L. 1999, p. 557, § 3, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all tax years beginning on or after January 1, 2000.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 844; merge action: carried; file SHA-256 bb15f8d0d693.

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