---
title: O.C.G.A. § 48-5-501. Equipment subject to ad valorem taxation.
collection: code
id: 48-5-501
cite_as: O.C.G.A. § 48-5-501 (2025)
canonical_url: https://georgiacommons.org/code/48-5-501
md_url: https://georgiacommons.org/code/48-5-501.md
text_url: https://georgiacommons.org/code/48-5-501/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=850
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
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 / HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS
---

# O.C.G.A. § 48-5-501. Equipment subject to ad valorem taxation.

Except as exempted by law, heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state after January 1 of any year and which was brought into Georgia from a state which subjects to taxation heavy-duty equipment owned by residents of this state and taken into such other state after the initial tax assessment date in such other state shall be subject to ad valorem taxation the same as if such heavy-duty equipment had been held or owned in this state on January 1, except that such ad valorem tax shall be prorated with respect to the number of months remaining in the year.

## History

Code 1981, § 48-5-501, enacted by Ga. L. 1993, p. 1012, § 2.

## Editor's Notes

Ga. L. 1993, p. 1012, § 3, not codified by the General Assembly, provides: “This Act is passed pursuant to Article VII, Section I, Paragraph III of the Constitution of the State of Georgia which provides that heavy-duty equipment motor vehicles owned by nonresidents and operated in this state may be classified as a separate class of property for ad valorem property tax purposes and different rates, methods, and assessment dates may be provided for such motor vehicles and which authorizes the General Assembly to provide by general law for the ad valorem taxation of motor vehicles.”