HB 379 - Motor vehicles; staggered registration
Georgia House of Representatives - 1995/1996 Sessions
HB 379 - Motor vehicles; staggered registration
1. Powell 23rd 2. Parham 122nd 3. Bostick 165th
4. Dobbs 92nd 5. Watts 26th 6. Watson 139th
House Comm: MotV / Senate Comm: Trans /
House Vote: Yeas 169 Nays 1 Senate Vote: Yeas 51 Nays 0
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House Action Senate
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1/25/95 Read 1st Time 2/6/95
1/26/95 Read 2nd Time 3/6/95
2/1/95 Favorably Reported 3/1/95
Sub Committee Amend/Sub Sub
2/3/95 Read 3rd Time 3/8/95
2/3/95 Passed/Adopted 3/8/95
CSFA Comm/Floor Amend/Sub CS
3/14/95 Amend/Sub Agreed To
4/5/95 Sent to Governor
4/19/95 Signed by Governor
385 Act/Veto Number
1/1/97 Effective Date
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Code Sections amended: 40-2-8, 40-2-20, 40-2-21, 40-2-31, 40-2-34, 40-2-40,
40-2-62, 40-2-63, 40-2-65, 40-2-66, 40-2-75, 40-2-78, 40-2-80, 40-2-86, 40-3-21,
40-3-50, 48-5-442, 8-5-451,48-5-471, 48-5-472,48-5-473, 48-10-8
HB 379 HB 379/AP
H. B. No. 379 (AS PASSED HOUSE AND SENATE)
By: Representatives Powell of the 23rd, Parham of the 122nd
Bostick of the 165th, Dobbs of the 92nd, Watts of the 26th
and others
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Chapter 2 of Title 40 of the Official Code of
1- 2 Georgia Annotated, relating to registration and licensing of
1- 3 motor vehicles, so as to provide for staggered motor vehicle
1- 4 registration over a 12 month period; to provide for
1- 5 four-month registration by local Act; to change certain
1- 6 licensing and registration deadlines; to provide for
1- 7 penalties for late registration; to amend Chapter 3 of Title
1- 8 40 of the Official Code of Georgia Annotated, relating to
1- 9 motor vehicle certificates of title, so as to change certain
1-10 provisions relative to filing an application for a
1-11 certificate of title; to change certain provisions relative
1-12 to perfection of a dealer's security interest in a motor
1-13 vehicle; to amend Article 10 of Chapter 5 of Title 48 of the
1-14 Official Code of Georgia Annotated, relating to ad valorem
1-15 taxation of motor vehicles and mobile homes, so as to change
1-16 the method of evaluation of motor vehicles for ad valorem
1-17 tax purposes; to change the time at which ad valorem taxes
1-18 on motor vehicles become due and payable; to amend Chapter
1-19 10 of Title 48 of the Official Code of Georgia Annotated,
1-20 relating to motor vehicle license fees and plates, so as to
1-21 change the expiration date for obtaining license plates; to
1-22 provide for related matters; to provide for an effective
1-23 date; to provide for the repeal of certain local laws; to
1-24 repeal conflicting laws; and for other purposes.
1-25 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
1-26 Chapter 2 of Title 40 of the Official Code of Georgia
1-27 Annotated, relating to registration and licensing of motor
1-28 vehicles, is amended by striking Code Section 40-2-8,
1-29 relating to the operation of unregistered vehicles, in its
1-30 entirety and inserting in lieu thereof the following:
1-31 "40-2-8. (Index)
1-32 (a) Any person owning or operating any vehicle described
1-33 in Code Section 40-2-20 on any public highway or street
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HB 379/AP
2- 1 after May 1 of each year without complying with that Code
2- 2 section shall be guilty of a misdemeanor, provided that a
2- 3 person shall register his or her motor vehicle within 30
2- 4 days after becoming a resident of this state. Any person
2- 5 renting, leasing, or loaning any vehicle described in Code
2- 6 Section 40-2-20 which is being used on any public highway
2- 7 or street after May 1 of each year without complying with
2- 8 that Code section shall be guilty of a misdemeanor and,
2- 9 upon conviction thereof, shall be punished by a fine of
2-10 $100.00 for each violation; and each day that such vehicle
2-11 is operated in violation of Code Section 40-2-20 shall be
2-12 deemed to be a separate and distinct offense.
2-13 (b) Any vehicle operated in the State of Georgia after May
2-14 1 of any year which is required to be registered and which
2-15 does not have attached to the rear thereof a numbered
2-16 license plate and current revalidation decal decals
2-17 affixed to the upper right-hand corner a corner or corners
2-18 of the license plate as designated by the commissioner, if
2-19 required, shall be stored at the owner's risk and expense
2-20 by any law enforcement officer of the State of Georgia.
2-21 It shall be a misdemeanor to operate any vehicle required
2-22 to be registered in the State of Georgia without a valid
2-23 numbered license plate properly validated; provided,
2-24 however, that the purchaser of a new vehicle or a vehicle
2-25 which does not have a current and valid registration or a
2-26 used vehicle may operate such vehicle on the public
2-27 highways and streets of this state without a current valid
2-28 license plate during the 21 day period within which the
2-29 purchaser is required by Code Section 40-2-20 to register
2-30 or transfer the registration of such vehicle and provided,
2-31 further, that the purchaser and operator of a vehicle
2-32 shall not be subject to the penalties set forth in this
2-33 Code section during the period allowed for the
2-34 registration or transfer of registration. If the owner of
2-35 such vehicle presents evidence that such owner has
2-36 properly applied for the registration of such vehicle, but
2-37 that the license plate or revalidation decal has not been
2-38 delivered to such owner, then the owner shall not be
2-39 subject to the above penalties.
2-40 (c) It shall be unlawful and punishable as for a
2-41 misdemeanor to operate any vehicle required to be
2-42 registered in the State of Georgia without a valid county
2-43 decal designating the county where the vehicle was last
2-44 registered. Any person convicted of such offense shall be
2-45 punished by a fine of $25.00 for a first offense and
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HB 379/AP
3- 1 $100.00 for a second or subsequent such offense. However,
3- 2 a county name decal shall not be required if there is no
3- 3 space provided for a county name decal on the current
3- 4 license plate."
SECTION 2.
3- 5 Said chapter is further amended by striking subsection (a)
3- 6 of Code Section 40-2-20, relating to registration and
3- 7 licensing requirements, in its entirety and inserting in
3- 8 lieu thereof the following:
3- 9 "(a)(1) Except as provided in subsection (b) of this
3-10 Code section, every owner of a motor vehicle, including
3-11 a tractor or motorcycle, and every owner of a trailer
3-12 shall, on or before May 1 except as provided in
3-13 paragraph (3) of this subsection, during the owner's
3-14 registration period in each year, before operating such
3-15 motor vehicle or trailer, register such vehicle as
3-16 provided in this chapter, and obtain a license to
3-17 operate it for the ensuing year 12 month period until
3-18 such person's next registration period, and return such
3-19 vehicle for taxation and remit the ad valorem taxes due
3-20 on such vehicle. The purchaser of every new motor
3-21 vehicle or other motor vehicle which does not have a
3-22 current and valid Georgia registration, including
3-23 tractors and motorcycles, or trailer shall, within 21
3-24 days of the date of purchase of such vehicle, register
3-25 such vehicle as provided in this chapter and obtain a
3-26 license to operate it for the ensuing year period
3-27 remaining until such person's next registration period;
3-28 provided, however, that if such vehicle is acquired
3-29 after the owner's registration period it shall not be
3-30 subject to and no ad valorem taxes shall be collected
3-31 until the owner's next registration period and unless
3-32 such vehicle is owned by such person during such owner's
3-33 next registration period. The purchaser of every used
3-34 motor vehicle, including tractors and motorcycles, or
3-35 trailer which is currently registered shall, within 21
3-36 days of the purchase of such vehicle, transfer such
3-37 registration as provided in Code Section 40-2-42. No
3-38 person, company, or corporation, including, but not
3-39 limited to, used motor vehicle dealers and auto
3-40 auctions, shall sell or transfer a motor vehicle without
3-41 providing to the purchaser or transferee of such motor
3-42 vehicle the current Georgia certificate of registration
3-43 on such vehicle at the time of such sale or transfer or,
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4- 1 if such vehicle does not have a current and valid
4- 2 Georgia certificate of registration, the last
4- 3 certificate of registration for such vehicle; provided,
4- 4 however, that in the case of a repossessed or leased
4- 5 motor vehicle, a court ordered sale or other involuntary
4- 6 transfer, a salvage motor vehicle, or a motor vehicle
4- 7 which is stolen but subsequently recovered by the
4- 8 insurance company after payment of a total loss claim,
4- 9 the lienholder or lessor, the transferor, the salvage
4-10 dealer, or insurer, respectively, shall not be required
4-11 to obtain and transfer the certificate of registration
4-12 for such vehicle, but shall, prior to the sale of such
4-13 vehicle, surrender the license plate of such vehicle to
4-14 the commissioner or the county tag agent by personal
4-15 delivery or by certified mail for cancellation;
4-16 provided, further, that in those cases where there is no
4-17 current and valid Georgia certificate of registration or
4-18 in those situations where the person, company, or
4-19 corporation selling or transferring the motor vehicle
4-20 does not possess the certificate of registration, then
4-21 the purchaser or transferee of such motor vehicle, if
4-22 such purchaser or transferee is a licensed motor vehicle
4-23 dealer, may apply to the appropriate county or state for
4-24 a replacement certificate of registration.
4-25 (2) An application for the registration of a motor
4-26 vehicle may not be submitted separately from the
4-27 application for a certificate of title for such motor
4-28 vehicle, unless a certificate of title has been issued
4-29 in the owner's name, has been applied for in the owner's
4-30 name, or the motor vehicle is not required to be titled.
4-31 An and an application for a certificate of title for a
4-32 motor vehicle may be submitted separately from the
4-33 application for the registration of such motor vehicle.
4-34 (3) In calendar year 1997, motor vehicles registered in
4-35 Georgia prior to January 1, 1997, shall:
4-36 (A) In those counties which, prior to January 1, 1996,
4-37 have enacted a four-month staggered system of vehicle
4-38 registration, be registered during the month
4-39 established by such staggered registration system and
4-40 shall obtain a registration which shall be valid until
4-41 the owner's registration period in 1998, and shall
4-42 return such vehicle for taxation and remit the ad
4-43 valorem taxes due; or
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5- 1 (B) In those counties which, prior to January 1, 1996,
5- 2 do not have a four-month staggered system of vehicle
5- 3 registration, be registered on or before May 1, 1997,
5- 4 and shall obtain a registration which shall be valid
5- 5 until the owner's registration period in 1998, and
5- 6 shall return such vehicle for taxation and remit the
5- 7 ad valorem taxes due."
SECTION 3.
5- 8 Said chapter is further amended by striking Code Section
5- 9 40-2-21, relating to staggered registration periods, in its
5-10 entirety and inserting in lieu thereof the following:
5-11 "40-2-21. (Index)
5-12 (a) As used in this Code section chapter, the term:
5-13 (1) 'Name' means:
5-14 (A) For natural persons, the surname of the owner
5-15 whose name appears first on the certificate of title
5-16 or other record of ownership; or
5-17 (B) For entities other than natural persons, the first
5-18 letter or word of the owner whose name appears first
5-19 on the certificate of title or other record of
5-20 ownership.
5-21 (2)(1) 'Registration period' means:
5-22 (A) The month of January for an owner whose name
5-23 begins with the letter A, B, C, or D;
5-24 (B) The month of February for an owner whose name
5-25 begins with the letter E, F, G, H, I, J, or K;
5-26 (C) The month of March for an owner whose name begins
5-27 with the letter L, M, N, O, P, Q, or R; or
5-28 (D) From April 1 until on or before May 1 for an owner
5-29 whose name begins with the letter S, T, U, V, W, X, Y,
5-30 or Z.
5-31 (A) In all counties except those for which a local Act
5-32 has been enacted pursuant to this Code section:
5-33 (i) For natural persons, the 30 day period ending at
5-34 midnight on the birthday of the owner whose surname
5-35 appears first on the certificate of title or other
5-36 record of ownership; or
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HB 379/AP
6- 1 (ii) For entities other than natural persons, the
6- 2 period each year beginning on February 1 and ending
6- 3 at midnight on the last day of March.
6- 4 (B) In those counties which are authorized by a local
6- 5 Act enacted pursuant to this Code section to have a
6- 6 four-month staggered registration period:
6- 7 (i) For natural persons:
6- 8 (I) The month of January for the owner whose
6- 9 surname appears first on the certificate of title
6-10 or other record of ownership and whose birthday is
6-11 in the month of January, February, or March;
6-12 (II) The month of February for the owner whose
6-13 surname appears first on the certificate of title
6-14 or other record of ownership and whose birthday is
6-15 in the month of April, May, or June;
6-16 (III) The month of March for the owner whose
6-17 surname appears first on the certificate of title
6-18 or other record of ownership and whose birthday is
6-19 in the month of July, August, or September; and
6-20 (IV) The month of April for the owner whose
6-21 surname appears first on the certificate of title
6-22 or other record of ownership and whose birthday is
6-23 in the month of October, November, or December;
6-24 (ii) For entities other than natural persons, the
6-25 period each year beginning on February 1 and ending
6-26 at midnight on the last day of March.
6-27 (C) In those counties which are authorized by a local
6-28 Act enacted pursuant to this Code section not to have
6-29 staggered registration periods, January 1 through
6-30 April 30.
6-31 (3)(2) 'Vehicle' means every motor vehicle, including a
6-32 tractor or motorcycle, and every trailer required to be
6-33 registered and licensed under Code Section 40-2-20.
6-34 (b) The Except as authorized in subsection (c) of this
6-35 Code section, in each county to which the provisions of
6-36 this Code section are made to apply as provided in
6-37 subsection (f) of this Code section, the owner of every
6-38 vehicle registered in the previous calendar year shall,
6-39 between January 1 and May 1 of each year, register and
6-40 obtain a license to operate such vehicle not later than
6-41 the last day of the owner's registration period. The
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7- 1 lessee of a vehicle being operated under a lease agreement
7- 2 may elect to register and obtain a license to operate such
7- 3 vehicle not later than the last day of the registration
7- 4 period of either the lessee or the lessor.
7- 5 (c) The owner of any vehicle registered in the previous
7- 6 calendar year who moves his or her residence between
7- 7 January 1 and May 1 from a county to which this Code
7- 8 section is not applicable to a county to which this Code
7- 9 section is applicable from a county which does not have
7-10 staggered registration to a county which has a four-month
7-11 or 12 month staggered registration period or who moves his
7-12 or her residence from a county which has a 12 month
7-13 staggered registration period to a county which has a
7-14 four-month staggered registration period or to a county
7-15 which does not have staggered registration or the new
7-16 owner of a vehicle registered in the previous calendar
7-17 year which was transferred to such new owner between
7-18 January 1 and May 1 after the owner's registration period
7-19 and who resides in a county to which this Code section is
7-20 applicable which has a staggered registration period
7-21 shall, unless such vehicle has been registered during the
7-22 current calendar year a current registration, register and
7-23 obtain a license to operate such vehicle prior to the last
7-24 day of the owner's renewal registration period or, if such
7-25 renewal registration period has passed at the time of the
7-26 change of residence or at the time of transfer, on or
7-27 before May 1 not later than 30 days following the date of
7-28 the change of residence or the date of transfer.
7-29 (d) Any owner of a vehicle who does not register and
7-30 obtain a license to operate such vehicle as provided in
7-31 subsections (b) and (c) of this Code section shall, in
7-32 addition to any other penalty which may be imposed if such
7-33 vehicle is registered after May 1 the final date on which
7-34 such vehicle is required to be registered, be subject to a
7-35 $15.00 late registration penalty. Such penalty shall be
7-36 paid prior to obtaining a registration and license and
7-37 shall be in addition to the fee provided by law. The
7-38 penalty provided for in this subsection shall be paid into
7-39 the general fund of the county. The penalty provided for
7-40 in this subsection shall be waived if the penalties
7-41 provided for in Code Section 40-2-40 are waived or are
7-42 determined not to be applicable under rules or regulations
7-43 issued by the commissioner.
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8- 1 (e) The transferee of a new or unregistered vehicle shall
8- 2 register and obtain a license to operate such vehicle as
8- 3 provided in subsection (a) of Code Section 40-2-20.
8- 4 (f) This Code section shall only apply to a county which
8- 5 has been brought under the provisions of this Code section
8- 6 pursuant to a local law enacted by the General Assembly
8- 7 and shall apply beginning January 1 of the calendar year
8- 8 specified in such local law. Any local law enacted
8- 9 pursuant to this Code section shall specify either a
8-10 staggered registration period of four months or a
8-11 nonstaggered registration period of four months. If such
8-12 local law is conditioned upon approval in a referendum,
8-13 the results of such referendum shall be certified to the
8-14 Department of Revenue. (g) Nothing in this Code section shall preclude the owner
8-16 of any vehicle from registering and obtaining a license
8-17 for such vehicle prior to his registration period."
SECTION 4.
8-18 Said chapter is further amended by striking Code Section
8-19 40-2-31, relating to license plates and revalidation decals,
8-20 in its entirety and inserting in lieu thereof the following:
8-21 "40-2-31. (Index)
8-22 (a) If the applicant meets the requirements set forth in
8-23 this chapter, the commissioner shall assign to the vehicle
8-24 a license plate bearing a distinctive number.
8-25 (b) Such license plates shall be of metal at least six
8-26 inches wide and not less than 12 inches in length, and
8-27 shall show in bold characters the year of registration,
8-28 the serial number, and either the full name or the
8-29 abbreviation of the name of the state, shall designate the
8-30 county from which the license plate was issued, and shall
8-31 show such other distinctive markings as in the judgment of
8-32 the commissioner may be deemed advisable, so as to
8-33 indicate the class of weight of the vehicle for which the
8-34 license plate was issued. Such plates may also bear such
8-35 figures, characters, letters, or combinations thereof as
8-36 in the judgment of the commissioner will to the best
8-37 advantage advertise, popularize, and otherwise promote
8-38 Georgia as the 'Peach State.' The metal shall be of such
8-39 strength and quality that the plate shall provide a
8-40 minimum service period of five years. Every five years a
8-41 new metal license plate shall be provided by the
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HB 379/AP
9- 1 commissioner for issuance, except that license plates
9- 2 issued for vehicles in excess of 24,000 26,000 pounds
9- 3 shall be issued annually and no revalidation decal shall
9- 4 be issued for such plates. Metal license plates issued on
9- 5 or after January 1, 1983, may be used until December 31,
9- 6 1989. Metal license plates issued on or after January 1,
9- 7 1990 1997, shall be used for a period of five years.
9- 8 Bicentennial license plates issued in 1976 shall not be
9- 9 used after tag year 1989.
9-10 (c) The face of the license plate to be displayed shall be
9-11 treated completely with a retroreflective material which
9-12 will increase the nighttime visibility and legibility of
9-13 the plate. The Office of Highway Safety shall prepare the
9-14 specifications which such retroreflective material shall
9-15 meet.
9-16 (d) In those years in which a metal plate is not issued, a
9-17 revalidation decal with a distinctive serial number shall
9-18 be issued and affixed in the space provided on the license
9-19 plate assigned to the vehicle. which shall indicate the
9-20 year and month through which the registration of the
9-21 vehicle shall be valid; provided, however, that if the
9-22 commissioner determines that it is necessary two
9-23 revalidation decals shall be issued for each license plate
9-24 to reflect the required information. When an applicant is
9-25 issued a revalidation decal and such applicant registered
9-26 the vehicle in another county the previous year, the
9-27 applicant shall also be issued a new county decal which
9-28 shall be properly affixed to the license plate and shall
9-29 replace the other county decal.
9-30 (e) The commissioner shall furnish without cost to each
9-31 tag agent reflective adhesive decals in sufficient number,
9-32 upon which there shall be printed the name of the agent's
9-33 county. Such a decal shall be issued with each metal
9-34 license plate and shall be affixed in the space provided
9-35 on the license plate without obscuring any number or other
9-36 information required to be present on the plate. A county
9-37 decal shall be issued with each revalidation decal issued
9-38 in 1982 and shall be properly affixed to the license
9-39 plate.
9-40 (f) A county tag agent shall issue a county name decal for
9-41 the agent's county only if:
9-42 (1) The vehicle for which the decal is issued is
9-43 currently registered in the county named on the decal;
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10- 1 (2) The registration for the vehicle for which the decal
10- 2 is issued is being transferred to a resident of the
10- 3 county named on the decal; or
10- 4 (3) An application for registration of the vehicle for
10- 5 which the decal is issued is being made in the county
10- 6 named on the decal."
SECTION 5.
10- 7 Said chapter is further amended by striking Code Section
10- 8 40-2-34, relating to reports and remittances by tag agents,
10- 9 in its entirety and inserting in lieu thereof the following:
10-10 "40-2-34. (Index)
10-11 (a) All county tag agents accepting license applications
10-12 shall endeavor to submit to the commissioner on at least a
10-13 weekly basis reports of license applications handled and
10-14 remit with such reports related sums of money to which the
10-15 Department of Revenue is entitled. Except as provided in
10-16 subsection (e) of this Code section, all All tag reports
10-17 of license applications handled and related sums of money
10-18 to which the Department of Revenue is entitled must be
10-19 submitted to the commissioner within 14 calendar days from
10-20 the close of the business week during which the
10-21 aforementioned license applications were handled and
10-22 related sums of money received. The term 'business week'
10-23 shall mean Monday through Friday (or Saturday if
10-24 applicable).
10-25 (b) Funds received as a result of the handling of license
10-26 applications shall be considered trust funds in the hands
10-27 of such tag agents until such time as paid over to the
10-28 commissioner.
10-29 (c) Failure Except as provided in subsection (e) of this
10-30 Code section, failure to submit the reports or remit the
10-31 funds within the 14 day period as required by this Code
10-32 section shall result in the penalties imposed by Code
10-33 Section 48-2-44.
10-34 (d) Before the expiration of the time period within which
10-35 a tag report is required to be filed with the commissioner
10-36 or related funds remitted to the commissioner, application
10-37 may be made to the commissioner for an extension. The
10-38 commissioner shall be authorized, upon a showing of
10-39 justifiable cause, to grant up to a 30 day extension from
10-40 the deadline provided for the performance of the above
10-41 duties. Only one such extension may be granted with regard
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11- 1 to any reports or funds due the commissioner for a
11- 2 specific business week.
11- 3 (e) Irrespective of any deadline stated in subsection (c)
11- 4 of this Code section, for the months of March and April
11- 5 the deadline for submitting tag reports and related sums
11- 6 of money to the commissioner shall be 30 days from the
11- 7 close of the business week during said months. There shall
11- 8 be no extension granted from said 30 day deadline for
11- 9 business weeks which close in March and April.
11-10 (f) Proof of mailing within the appropriate time periods
11-11 provided for in this Code section, as evidenced by a
11-12 United States Postal Service postmark, shall be
11-13 prima-facie proof that the county tag agent has complied
11-14 in a timely manner with the duties enumerated by this Code
11-15 section."
SECTION 6.
11-16 Said chapter is further amended by striking subsection (a)
11-17 of Code Section 40-2-40, relating to the registration of
11-18 delinquent vehicles, in its entirety and inserting in lieu
11-19 thereof the following:
11-20 "(a) On and after May 2 in each year, the The owner of a
11-21 vehicle required to be registered under Code Section
11-22 40-2-20 which was registered for the previous year, who
11-23 has failed to comply with Code Section 40-2-20 for the
11-24 current year, shall be deemed and held to be a delinquent
11-25 under this Code section; and the registration of such
11-26 vehicle shall, on May 2 and thereafter after the
11-27 expiration of the owner's registration period, be subject
11-28 to a penalty of 25 percent of the registration fee for
11-29 such vehicle in addition to the fee provided by law,
11-30 provided that such penalty shall in no event be levied
11-31 prior to May 2 the expiration of the owner's registration
11-32 period, notwithstanding that the owner failed to register
11-33 such vehicle within 21 days of its purchase."
SECTION 7.
11-34 Said chapter is further amended by striking Code Section
11-35 40-2-62, relating to special license plates for members of
11-36 the General Assembly, in its entirety and inserting in lieu
11-37 thereof the following:
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HB 379/AP
12- 1 "40-2-62. (Index)
12- 2 The commissioner shall mail special and distinctive
12- 3 license plates printed for members of the General Assembly
12- 4 to the local tag agent in the counties wherein such
12- 5 members reside on or before December 31 of the owner's
12- 6 registration period each year. Such special and
12- 7 distinctive license plates shall be issued only upon
12- 8 applications made to the local tag agent and payment of a
12- 9 $25.00 manufacturing fee. License plates may be issued by
12-10 the local tag agent upon a proper application and in
12-11 accordance with the terms of this chapter. License plates
12-12 issued pursuant to this Code section need not contain a
12-13 place for the county name decal, and no county name decal
12-14 need be affixed to a license plate issued pursuant to this
12-15 Code section. Special and distinctive license plates
12-16 issued pursuant to this Code section shall be renewed
12-17 annually, and revalidation decals shall be issued upon
12-18 compliance with the laws relating to registration and
12-19 licensing and upon payment of an additional registration
12-20 fee of $25.00 which shall be collected by the county tag
12-21 agent at the time for collection of other registration
12-22 fees and shall be remitted to the state as provided in
12-23 Code Section 40-2-34. The special license plates issued
12-24 pursuant to this Code section may be transferred to
12-25 another vehicle as provided in Code Section 40-2-80."
SECTION 8.
12-26 Said chapter is further amended by striking Code Section
12-27 40-2-63, relating to special license plates issued to
12-28 sheriffs, in its entirety and inserting in lieu thereof the
12-29 following:
12-30 "40-2-63. (Index)
12-31 On or before December 31 of each year, the The
12-32 commissioner shall mail to the local tag agents special
12-33 and distinctive license plates for the elected sheriffs in
12-34 the counties of this state on or before the owner's
12-35 registration period of each sheriff. The sheriffs shall
12-36 make application with the local tag agent and shall pay a
12-37 fee of $25.00. Special sheriff's sheriffs' license plates
12-38 issued pursuant to this Code section shall be renewed
12-39 annually, and revalidation decals shall be issued upon
12-40 compliance with the laws relating to registration and
12-41 licensing and upon payment of an additional registration
12-42 fee of $25.00 which shall be collected by the county tag
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13- 1 agent at the time of collection of other registration fees
13- 2 and shall be remitted to the state as provided in Code
13- 3 Section 40-2-34. License plates shall be issued by the
13- 4 local tag agents upon proper application and in accordance
13- 5 with the terms of Article 2 of this chapter. Only one
13- 6 special and distinctive license plate shall be issued to
13- 7 each elected sheriff for his personal motor vehicle;
13- 8 however, a sheriff may choose to use his the sheriff's
13- 9 distinctive license plate either on his the law
13-10 enforcement vehicle assigned to such sheriff or his
13-11 sheriff's on his or her personal vehicle."
SECTION 9.
13-12 Said chapter is further amended by striking Code Section
13-13 40-2-65, relating to special license plates for active
13-14 reserve components of the United States, in its entirety and
13-15 inserting in lieu thereof the following:
13-16 "40-2-65. (Index)
13-17 (a) Motor vehicle owners who are assigned or attached
13-18 members of troop program units of any branch of the active
13-19 reserve components of the United States inside or outside
13-20 the State of Georgia shall be eligible to receive free
13-21 motor vehicle license plates for private passenger cars or
13-22 trucks used for personal transportation. Motor vehicle
13-23 owners who are members of any National Guard unit in a
13-24 state adjoining the State of Georgia and for whom there is
13-25 no National Guard unit in the county of their residence
13-26 shall be eligible to receive free motor vehicle plates for
13-27 private passenger cars or trucks used for personal
13-28 transportation to identify such vehicle owner as a
13-29 reservist. Such license plates shall be issued in
13-30 compliance with the state motor vehicle laws relating to
13-31 registration and licensing of motor vehicles as prescribed
13-32 in Article 2 of this chapter. No person shall be entitled
13-33 to more than one free motor vehicle license plate for any
13-34 calendar year; provided, however, that, upon payment of
13-35 the regular license fee provided for in Code Section
13-36 48-10-2 and a manufacturing fee of $25.00, a reservist
13-37 shall be entitled to receive one additional such license
13-38 plate. For each additional license plate for which an
13-39 initial $25.00 fee was required, there shall be an
13-40 additional annual registration fee of $25.00 which fee
13-41 shall be collected by the county tag agent at the time of
13-42 collection of other registration fees and shall be
13-43 remitted to the state as provided in Code Section 40-2-34.
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14- 1 Additional words or symbols in addition to numbers and
14- 2 letters prescribed by law shall be inscribed upon such
14- 3 license plates so as to identify distinctively the owner
14- 4 as a member of the 'United States military reserve.' The
14- 5 major commanders of each active reserve component program
14- 6 shall furnish to the commissioner each year prior to the
14- 7 date that license plates are issued a list of the members
14- 8 of their command assigned or attached to troop program
14- 9 units who reside in Georgia. The adjutant general of each
14-10 neighboring state shall furnish to the commissioner each
14-11 year prior to the date that license plates are issued a
14-12 list of the members of that state's National Guard unit
14-13 who reside in Georgia. The lists of reservists and
14-14 guardsmen required under this subsection shall be updated
14-15 as necessary throughout the calendar year.
14-16 (b)(1) Upon transfer of the ownership of a private
14-17 passenger vehicle upon which there is a license plate
14-18 distinctively identifying the owner thereof as a member
14-19 of the 'United States military reserve,' such plate
14-20 shall be removed and the authority to use the plate
14-21 shall thereby be canceled; however, after such a
14-22 transfer of ownership occurs, should the said reservist
14-23 acquire another motor vehicle, the license plate issued
14-24 pursuant to this Code section may be placed on such
14-25 newly acquired motor vehicle, and such reservist shall
14-26 notify the commissioner of such transfer of the license
14-27 plate to such newly acquired motor vehicle in such
14-28 manner as the commissioner may prescribe by regulation.
14-29 No transfer or cancellation fee shall be charged for the
14-30 transfer of free reservist license plates. There shall
14-31 be a transfer and cancellation fee of $5.00 for the
14-32 transfer of any other reservist license plate.
14-33 (2) Should an active reservist who has been issued a
14-34 free license plate or license plates be discharged or
14-35 otherwise separated from his or her reserve unit, the
14-36 immediate commanding officer of such active reservist
14-37 shall obtain the discharged member's free license plate
14-38 or license plates at the time of the discharge and shall
14-39 forward same to the commissioner along with a
14-40 certificate to the effect that such person has been
14-41 discharged, and thereupon the commissioner shall issue a
14-42 regular license plate or license plates, at no
14-43 additional charge, to such former reservist to replace
14-44 the reservist plate or plates. Should an active
14-45 reservist enlist or be commissioned after he has
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15- 1 purchased purchasing a regular license plate for the <_
15- 2 or her current year registration period, the commanding
15- 3 officer of the unit in which such person enlists or is
15- 4 commissioned shall likewise secure the regular license
15- 5 plate of such person and return same to the
15- 6 commissioner, along with a certificate to the effect
15- 7 that such person has been enlisted or commissioned in a
15- 8 troop program unit of the reserve components, and the
15- 9 effective date thereof, whereupon the commissioner shall
15-10 issue a reservist license plate, at no extra charge, to
15-11 such new member to replace the returned regular plate.
15-12 Upon such request for a change in plate for a discharged
15-13 reservist or a newly enlisted reservist, the commanding
15-14 officer shall furnish such member with a copy of his the
15-15 commanding officer's letter to the commissioner
15-16 requesting the appropriate change in plate, which copy
15-17 of such letter may be used by such member pending the
15-18 issuance of the new plate.
15-19 (c) The commissioner shall promulgate such rules and
15-20 regulations as may be necessary to enforce compliance with
15-21 all state license laws relating to the use and operation
15-22 of private passenger cars and trucks before issuing these
15-23 plates in lieu of the regular Georgia license plates, and
15-24 all applications for such plates shall be made to the
15-25 commissioner. The commissioner is specifically authorized
15-26 to promulgate all rules and regulations necessary to
15-27 ensure compliance in instances where such vehicles have
15-28 been transferred or sold. Except as provided in subsection
15-29 (b) of this Code section, such plates shall be
15-30 nontransferable."
SECTION 10.
15-31 Said chapter is further amended by striking Code Section
15-32 40-2-66, relating to special license plates for members of
15-33 the Georgia National Guard, in its entirety and inserting in
15-34 lieu thereof the following:
15-35 "40-2-66. (Index)
15-36 (a)(1) Motor vehicle owners who are members of the
15-37 Georgia National Guard, upon application for license
15-38 plates and upon compliance with the state motor vehicle
15-39 laws relating to registration and licensing of motor
15-40 vehicles as prescribed under Article 2 of this chapter,
15-41 shall be issued, free of charge, a license plate, as
15-42 prescribed in that article for private passenger cars or
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16- 1 trucks used for personal transportation. Each member of
16- 2 the Georgia National Guard shall be entitled to no more
16- 3 than one such free plate at a time; provided, however,
16- 4 that, upon payment of the regular license fee provided
16- 5 for in Code Section 48-10-2 and a manufacturing fee of
16- 6 $25.00, a member shall be entitled to one additional
16- 7 such license plate. For each additional license plate
16- 8 for which an initial $25.00 fee was required, there
16- 9 shall be an additional annual registration fee of $25.00
16-10 which fee shall be collected by the county tag agent at
16-11 the time of collection of other registration fees and
16-12 shall be remitted to the state as provided in Code
16-13 Section 40-2-34. Additional words or symbols, in
16-14 addition to the numbers and letters prescribed by law,
16-15 shall be inscribed upon such license plates so as to
16-16 identify distinctively the owner as a member of the
16-17 Georgia National Guard. The adjutant general of Georgia
16-18 shall furnish to the commissioner each year, prior to
16-19 the date that license plates are issued, a list of the
16-20 members of the Georgia National Guard which list shall
16-21 be updated throughout the year as necessary.
16-22 (2) Motor vehicle owners who are retired members of the
16-23 Georgia National Guard, upon application for license
16-24 plates and upon compliance with the state motor vehicle
16-25 laws relating to registration and licensing of motor
16-26 vehicles as prescribed under Article 2 of this chapter,
16-27 shall be issued, free of charge, a license plate as
16-28 prescribed in that article for private passenger cars or
16-29 trucks used for personal transportation. Each retired
16-30 member of the Georgia National Guard shall be entitled
16-31 to no more than one such free plate at a time; provided,
16-32 however, that, upon payment of the regular license fee
16-33 provided for in Code Section 48-10-2 and a manufacturing
16-34 fee of $25.00, a member shall be entitled to one
16-35 additional such license plate. For each additional
16-36 license plate for which an initial $25.00 fee was
16-37 required, there shall be an additional annual
16-38 registration fee of $25.00 which fee shall be collected
16-39 by the county tag agent at the time of collection of
16-40 other registration fees and shall be remitted to the
16-41 state as provided in Code Section 40-2-34. The license
16-42 plates issued pursuant to this paragraph shall, in
16-43 addition to the numbers and letters prescribed by law,
16-44 be identical to those issued pursuant to paragraph (1)
16-45 of this subsection. The adjutant general of Georgia
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17- 1 shall furnish to the commissioner each year, prior to
17- 2 the date that license plates are issued, a list of the
17- 3 retired members of the Georgia National Guard which list
17- 4 shall be updated as necessary throughout the year.
17- 5 (b) Upon transfer of the ownership of a private passenger
17- 6 vehicle upon which there is a license plate bearing the
17- 7 words 'National Guard,' such plate shall be removed and
17- 8 the authority to use the same shall thereby be canceled;
17- 9 however, after such a transfer of ownership occurs, should
17-10 the said member or retired member of the National Guard
17-11 acquire another motor vehicle, the license plate issued
17-12 pursuant to this Code section may be placed on such newly
17-13 acquired motor vehicle and such member or retired member
17-14 shall notify the commissioner of such transfer of the
17-15 license plate to such newly acquired motor vehicle in such
17-16 manner as the commissioner may prescribe by regulation and
17-17 shall pay a transfer and cancellation fee of $5.00 and
17-18 shall also pay license fees in an amount, if any, that the
17-19 license fee for the newly acquired vehicle exceeds the
17-20 license fee of the original vehicle. No transfer or
17-21 cancellation fee shall be charged for the transfer of free
17-22 National Guard license plates. There shall be a transfer
17-23 and cancellation fee of $5.00 for the transfer of any
17-24 other National Guard license plate. Should a member of
17-25 the National Guard who has been issued a National Guard
17-26 license plate be discharged or otherwise separated except
17-27 by retirement from the National Guard, the immediate
17-28 commanding officer of such member shall obtain the
17-29 discharged member's National Guard license plate or plates
17-30 at the time of the discharge and shall forward same to the
17-31 commissioner along with a certificate to the effect that
17-32 such member has been discharged, and thereupon the
17-33 commissioner shall issue a regular license plate or
17-34 plates, at no additional charge, to such former National
17-35 Guard member to replace the National Guard plate. Should
17-36 a member of the National Guard enlist or be commissioned
17-37 in the National Guard after he has purchased purchasing a
17-38 regular license plate for the current year, the commanding
17-39 officer of the unit in which such member enlists or is
17-40 commissioned shall likewise secure the regular license
17-41 plate of such new member and return same to the
17-42 commissioner, along with a certificate to the effect that
17-43 such new member has been enlisted or commissioned in the
17-44 National Guard and the effective date thereof, whereupon
17-45 the commissioner shall issue a National Guard license
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18- 1 plate, at no extra charge, to such new member to replace
18- 2 the returned regular plate returned to him. Upon such
18- 3 request for a change in plate for a discharged member of
18- 4 the National Guard or a newly enlisted member of the
18- 5 National Guard, the commanding officer shall furnish such
18- 6 member with a copy of his the commanding officer's letter
18- 7 to the commissioner requesting the appropriate change in
18- 8 plate, which copy of such letter may be used by such
18- 9 member pending the issuance of the new plate.
18-10 (c) The commissioner shall, on or before March 1 in each
18-11 year, furnish to the sheriff of each county in the state
18-12 an alphabetical arrangement of the list of names,
18-13 addresses, and license plate letters of each person to
18-14 whom a license plate is issued under this Code section,
18-15 and it shall be the duty of the sheriffs of the state to
18-16 maintain and to keep current such lists for public
18-17 information and inquiry.
18-18 (d) The commissioner shall make such rules and regulations
18-19 as necessary to enforce compliance with all state license
18-20 laws relating to the use and operation of a private
18-21 passenger car before issuing National Guard plates in lieu
18-22 of the regular Georgia license plates, and all
18-23 applications for such plates shall be made to the
18-24 commissioner. The commissioner is specifically authorized
18-25 to make all rules and regulations necessary to make
18-26 adequate provision for instances where such vehicles have
18-27 been transferred or sold. Except as provided in subsection
18-28 (b) of this Code section, such plates shall be
18-29 nontransferable."
SECTION 11.
18-30 Said chapter is further amended by striking subsection (a)
18-31 of Code Section 40-2-75, relating to special license plates
18-32 for amateur radio operators, in its entirety and inserting
18-33 in lieu thereof the following:
18-34 "(a) Motor vehicle owners who are residents of the State
18-35 of Georgia and who hold an unrevoked and unexpired
18-36 official amateur radio station license issued by the
18-37 Federal Communications Commission, upon application,
18-38 accompanied by proof of ownership of such license, and
18-39 upon full compliance with the state motor vehicle laws in
18-40 relation to registration and licensing of motor vehicles
18-41 shall be issued, free of charge, a special design license
18-42 plate for a private passenger vehicle upon which shall be
H. B. No. 379
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19- 1 inscribed the official amateur radio call letters of such
19- 2 applicant as assigned by the Federal Communications
19- 3 Commission. Each licensed amateur radio operator shall be
19- 4 entitled to no more than one such free plate at a time;
19- 5 provided, however, that, upon payment of the regular
19- 6 license fee provided for in Code Section 48-10-2 and an
19- 7 initial manufacturing fee of $25.00, a licensed amateur
19- 8 radio operator shall be entitled to one additional such
19- 9 license plate. For each additional license plate for which
19-10 an initial $25.00 manufacturing fee was required, there
19-11 shall be an additional annual registration fee of $25.00
19-12 which fee shall be collected by the county tag agent at
19-13 the time of collection of other registration fees and
19-14 shall be remitted to the state as provided in Code Section
19-15 40-2-34. The commissioner may consult with licensed
19-16 amateur radio operators residing in the State of Georgia
19-17 in the design of the special license plate authorized by
19-18 this subsection."
SECTION 12.
19-19 Said chapter is further amended by striking subsection (a)
19-20 of Code Section 40-2-78, relating to special license plates
19-21 for firefighters, in its entirety and inserting in lieu
19-22 thereof the following:
19-23 "(a) Any resident motor vehicle owners who are
19-24 firefighters certified pursuant to Article 1 of Chapter 4
19-25 of Title 25 and who are members of fire departments
19-26 certified pursuant to Article 2 of Chapter 3 of Title 25
19-27 and motor vehicle owners who are certified firefighters of
19-28 legally organized volunteer fire departments which have
19-29 been certified pursuant to Article 2 of Chapter 3 of Title
19-30 25 may submit an application to the commissioner for a
19-31 special and distinctive vehicle license plate identifying
19-32 the owner as a certified firefighter for a private
19-33 passenger car or truck used for personal transportation.
19-34 The commissioner shall retain all applications for such
19-35 special firefighters' license plates until a minimum of
19-36 500 applications have been received. If the commissioner
19-37 does not receive the required minimum 500 applications no
19-38 later than July 31 of the year preceding the initial year
19-39 of issuance of such plates, no such special plates shall
19-40 be issued and all fees shall be refunded to applicants.
19-41 Such license plates shall be issued in compliance with the
19-42 state motor vehicle laws relating to registration and
19-43 licensing of motor vehicles as prescribed in Article 2 of
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20- 1 this chapter. No firefighter shall be entitled to more
20- 2 than one special and distinctive motor vehicle license
20- 3 plate. Such license plate shall be inscribed with such
20- 4 letters, numbers, words, symbols, or a combination thereof
20- 5 as determined by the commissioner to identify the owner as
20- 6 a certified firefighter. The chiefs of the various fire
20- 7 departments shall furnish to the commissioner each year
20- 8 prior to the date that license plates are issued a list of
20- 9 the certified firefighters of their fire departments who
20-10 reside in Georgia which list shall be updated as
20-11 necessary."
SECTION 13.
20-12 Chapter 3 of Title 40 of the Official Code of Georgia
20-13 Annotated, relating to motor vehicle certificates of title,
20-14 security interests, and liens, is amended by striking
20-15 subsection (b) of Code Section 40-3-21, relating to
20-16 application for a first certificate of title, in its
20-17 entirety and inserting in lieu thereof the following:
20-18 "(b) If the application refers to a vehicle purchased from
20-19 a dealer, it shall contain the name and address of the
20-20 holder of any security interest created or reserved at the
20-21 time of the sale by the dealer. The application shall be
20-22 signed by the owner and, unless the dealer's signature
20-23 appears on the certificate of title or manufacturer's
20-24 statement of origin submitted in support of the title
20-25 application, the dealer. The dealer shall promptly mail
20-26 or deliver the application to the commissioner or his
20-27 appropriate authorized the county tag agent of the county
20-28 in which the seller is located, of the county in which the
20-29 sale takes place, of the county in which the vehicle is
20-30 delivered, or of the county wherein the vehicle owner
20-31 resides so as to have the application submitted to the
20-32 commissioner or his appropriate authorized such county tag
20-33 agent within 90 days from the date of the sale of the
20-34 vehicle. If the application is not submitted within that
20-35 time, the dealer, or in nondealer sales the transferee,
20-36 shall be required to pay a penalty of $10.00 in addition
20-37 to the ordinary title fee paid by the transferee provided
20-38 for in this chapter. If the documents submitted in
20-39 support of the title application are rejected, the dealer
20-40 submitting the documents shall have 60 days from the date
20-41 of initial rejection to resubmit the documents required by
20-42 the commissioner for the issuance of a certificate of
20-43 title. Should the documents not be properly resubmitted
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21- 1 within 60 days, there shall be an additional penalty of
21- 2 $10.00 assessed against the dealer. The willful failure
21- 3 of a dealer to obtain a certificate of title for a
21- 4 purchaser shall be grounds for suspension or revocation of
21- 5 the dealer's state issued license and registration for the
21- 6 sale of motor vehicles."
SECTION 14.
21- 7 Said chapter is further amended by striking subsection (b)
21- 8 of Code Section 40-3-50, relating to perfection of security
21- 9 interests generally, in its entirety and inserting in lieu
21-10 thereof the following:
21-11 "(b) A security interest is perfected by delivery to the
21-12 commissioner or to the county tag agent in of the county
21-13 in which the seller is located, of the county in which the
21-14 sale takes place, of the county in which the vehicle is
21-15 delivered, or of the county wherein the vehicle owner
21-16 resides of the existing certificate of title, if any, and
21-17 an application for a certificate of title containing the
21-18 name and address of the holder of a security interest and
21-19 the required fee. The security interest is perfected as of
21-20 the time of its creation if the initial delivery to the
21-21 commissioner or local tag agent is completed within 20
21-22 days thereafter, regardless of any subsequent rejection of
21-23 the application for errors; otherwise, as of the date of
21-24 the delivery to the commissioner or local tag agent. The
21-25 local tag agent shall issue a receipt or other evidence of
21-26 the date of filing of such application. When the security
21-27 interest is perfected as provided for in this subsection,
21-28 it shall constitute notice to everybody of the security
21-29 interest of the holder."
SECTION 15.
21-30 Article 10 of Chapter 5 of Title 48 of the Official Code of
21-31 Georgia Annotated, relating to ad valorem taxation of motor
21-32 vehicles and mobile homes, is amended by striking Code
21-33 Section 48-5-442, relating to preparation and distribution
21-34 of uniform evaluation of motor vehicles for tax purposes, in
21-35 its entirety and inserting in lieu thereof a new Code
21-36 Section 48-5-442 to read as follows:
21-37 "48-5-442. (Index)
21-38 (a)(1) The commissioner shall prepare at least annually
21-39 and distribute to each of the tax collectors and tax
21-40 commissioners both a uniform evaluation of all motor
H. B. No. 379
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22- 1 vehicles for use as the taxable value of the motor
22- 2 vehicles and uniform procedures for the evaluation of
22- 3 all mobile homes subject to this article. Each
22- 4 evaluation shall reflect the current fair market value
22- 5 for all motor vehicles as determined by the
22- 6 commissioner.
22- 7 (2) The commissioner shall prepare annually and
22- 8 distribute to each of the tax collectors and tax
22- 9 commissioners uniform procedures for the evaluation of
22-10 all mobile homes subject to this article.
22-11 (b) Notwithstanding subsection (a) of this Code section,
22-12 all antique and hobby or special interest motor vehicles,
22-13 as defined in Code Section 48-5-440, shall,
22-14 notwithstanding true fair market value if any, be deemed
22-15 by the commissioner to have a fair market value of $100.00
22-16 in the uniform evaluation prepared and distributed
22-17 annually by the commissioner."
SECTION 16.
22-18 Said article is further amended by striking Code Section
22-19 48-5-451, relating to the penalty for failure to make return
22-20 or pay tax on motor vehicle or mobile home, in its entirety
22-21 and inserting in lieu thereof a new Code Section 48-5-451 to
22-22 read as follows:
22-23 "48-5-451. (Index)
22-24 Every owner of a motor vehicle or a mobile home, in
22-25 addition to the ad valorem tax due on the motor vehicle or
22-26 mobile home, shall be liable for a penalty of 10 percent
22-27 of the tax due or $1.00, whichever is greater, for his the
22-28 failure to make the return or pay the tax in accordance
22-29 with this article, provided that such penalty shall in no
22-30 event be levied prior to May 2, notwithstanding that the
22-31 owner failed to register such vehicle within 21 days of
22-32 its purchase."
SECTION 17.
22-33 Said article is further amended by striking Code Section
22-34 48-5-471, relating to motor vehicles owned on January 1
22-35 subject to ad valorem taxation, in its entirety and
22-36 inserting in lieu thereof a new Code Section 48-5-471 to
22-37 read as follows:
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23- 1 "48-5-471. (Index)
23- 2 Every motor vehicle owned in this state on January 1 by a
23- 3 natural person is subject to ad valorem taxation by the
23- 4 various tax jurisdictions authorized to impose an ad
23- 5 valorem tax on property only if owned by such natural
23- 6 person at any time during such person's registration
23- 7 period. Every vehicle owned in this state by an entity
23- 8 other than a natural person is, except as specifically
23- 9 provided in Code Section 48-5-472, subject to ad valorem
23-10 taxation by the various tax jurisdictions authorized to
23-11 impose an ad valorem tax on property if owned by such
23-12 entity at any time during such entity's registration
23-13 period. Taxes shall be charged against the owner of the
23-14 property, if known, and, if unknown, against the specific
23-15 property itself."
SECTION 18.
23-16 Said article is further amended by striking Code Section
23-17 48-5-472, relating to ad valorem taxation of motor vehicles
23-18 owned and held by dealers for retail sale, returns of
23-19 dealers' inventory, dealer's assessed value, determination
23-20 of tax rate, time for payment of taxes, and motor vehicles
23-21 in transit on January 1, in its entirety and inserting in
23-22 lieu thereof a new Code Section 48-5-472 to read as follows:
23-23 "48-5-472. (Index)
23-24 (a) For the purpose of this Code section, the term
23-25 'dealer' means any person who is engaged in the business
23-26 of selling motor vehicles at retail and who holds a valid
23-27 current dealer's identification number issued by the
23-28 department.
23-29 (b) Motor vehicles which are owned by a dealer are not
23-30 included within the distinct classification of tangible
23-31 property made by this article for all other motor
23-32 vehicles. The procedures prescribed in this article for
23-33 returning motor vehicles for ad valorem taxation,
23-34 determining the applicable rates for taxation, and
23-35 collecting the ad valorem taxes imposed on motor vehicles
23-36 do not apply to motor vehicles which are owned by a
23-37 dealer. Motor vehicles which are owned by a dealer shall
23-38 not be returned for ad valorem taxation, shall not be
23-39 taxed, and the taxes on such motor vehicles shall be
23-40 collected in the manner provided in this Code section no
23-41 taxes shall be collected on such motor vehicles until they
23-42 become subject to taxation as provided in Code Section
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24- 1 48-5-471. No vehicle held by a dealer in inventory for
24- 2 resale shall be subject to ad valorem tax. (c) All wholesale and retail dealers of motor vehicles
24- 4 shall return their inventory on the first work day of each
24- 5 calendar year. The inventory shall be substantiated by
24- 6 properly executed department license forms prepared for
24- 7 that purpose on each motor vehicle in inventory and the
24- 8 forms shall show the identification numbers of each motor
24- 9 vehicle. The assessed value of motor vehicles owned by a
24-10 dealer shall be 75 percent of the assessed value furnished
24-11 by the department for other motor vehicles. (d) The tax authorities of each county shall determine the
24-13 tax due on each dealer motor vehicle at the same tax rate
24-14 imposed on other motor vehicles. The ad valorem taxes on
24-15 motor vehicles held by a dealer for sale and sold between
24-16 January 1 and April 1 are due and shall be paid on or
24-17 before April 1. The ad valorem taxes on motor vehicles
24-18 held by a dealer for sale and sold between April 1 and
24-19 December 20 are due and shall be paid at the time the
24-20 motor vehicle is sold. The ad valorem taxes on motor
24-21 vehicles held by a dealer for sale but remaining unsold
24-22 are due and shall be paid on December 20. Each appropriate
24-23 motor vehicle license form shall then be marked 'returned
24-24 for tax purposes' so that each such motor vehicle may be
24-25 sold and licensed and the ad valorem taxes paid as
24-26 provided in this article. (e) All new motor vehicles in transit and not actually in
24-28 a dealer's inventory on January 1 of each year shall not
24-29 be subject to taxation for that year. Dealers shall submit
24-30 proof that each such motor vehicle was actually received
24-31 after January 1 of that year."
SECTION 19.
24-32 Said article is further amended by striking Code Section
24-33 48-5-473, relating to returns for taxation and application
24-34 for and issuance of license plates upon payment of taxes
24-35 due, in its entirety and inserting in lieu thereof a new
24-36 Code Section 48-5-473 to read as follows:
24-37 "48-5-473. (Index)
24-38 (a) Each year every owner of a motor vehicle subject to
24-39 taxation under this article shall return the motor vehicle
24-40 for taxation and pay the taxes due on the motor vehicle at
24-41 the time the owner applies for registration of the motor
H. B. No. 379
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HB 379/AP
25- 1 vehicle and for the purchase of a license plate for the
25- 2 motor vehicle or at the time of the first sale or transfer
25- 3 of the motor vehicle after December 31 or on May 1,
25- 4 whichever occurs first, provided that taxes shall be due
25- 5 at the time of registration or transfer of registration
25- 6 only if such vehicle was owned during the owner's
25- 7 registration period. If the owner of a motor vehicle
25- 8 returns the motor vehicle for taxation prior to the date
25- 9 that the application for the purchase of a license plate
25-10 is required, the owner shall apply for the purchase of the
25-11 license plate at the time of return of the motor vehicle
25-12 for taxation. If no license plate is required for the
25-13 motor vehicle, the owner shall nevertheless return the
25-14 motor vehicle for taxation as provided for in this Code
25-15 section, but no license plate need be purchased. Except as
25-16 provided for in Code Section 48-5-450 and except for motor
25-17 vehicles excluded pursuant to Code Section 48-5-472, no
25-18 license plate for any motor vehicle shall be issued by the
25-19 tax collector or tax commissioner until all ad valorem
25-20 taxes due on the motor vehicle have been paid.
25-21 (b) Notwithstanding subsection (a) of this Code section,
25-22 in the case of an antique or hobby or special interest
25-23 motor vehicle, as defined in Code Section 48-5-440, the
25-24 owner or owners shall certify at the time of returning the
25-25 antique or hobby or special interest motor vehicle for
25-26 taxation, paying the taxes due on the motor vehicle, and
25-27 purchasing a license plate for the motor vehicle or at the
25-28 time of the first sale or transfer of the motor vehicle
25-29 after December 31 or on May 1, whichever comes first, that
25-30 the vehicle is an antique or hobby or special interest
25-31 motor vehicle as defined in Code Section 48-5-440, and,
25-32 upon said certification, said vehicle shall be registered
25-33 and a license plate issued with the imposition of an ad
25-34 valorem tax based on $100.00 valuation, provided that
25-35 taxes shall be due at the time of registration or transfer
25-36 of registration only if such vehicle was owned during the
25-37 owner's registration period."
SECTION 20.
25-38 Chapter 10 of Title 48 of the Official Code of Georgia
25-39 Annotated, relating to motor vehicle license fees and
25-40 plates, is amended by striking Code Section 48-10-8,
25-41 relating to time of application and payment for license
25-42 plate, in its entirety and inserting in lieu thereof the
25-43 following:
H. B. No. 379
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HB 379/AP
26- 1 "48-10-8. (Index)
26- 2 Each person subject to a license fee as provided in this
26- 3 chapter shall apply for and obtain the required license
26- 4 plate on or before May 1 of each year the expiration of
26- 5 the owner's registration period each year. Payment for
26- 6 the license plate shall be made to the commissioner, his a
26- 7 duly authorized agent, or any other person specified by
26- 8 law."
SECTION 21.
26- 9 This Act shall become effective on January 1, 1997.
SECTION 22.
26-10 Any local law enacted pursuant to Code Section 40-2-21,
26-11 which is in conflict with the provisions of this Act shall
26-12 stand repealed on the effective date of this Act.
SECTION 23.
26-13 All laws and parts of laws in conflict with this Act are
26-14 repealed.
H. B. No. 379
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Office of the Clerk of the House
Robert E. Rivers, Jr., Clerk of the House
Last Updated on 01/02/97