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HB 167 - Ad valorem tax; motor vehicles and motor homes; tax digest

Royal, A. Richard (164th)	Buck, III, Thomas B (135th)

Status Summary	HC:	W&M	SC:	F&PU	FR:	01/25/99	LA:	01/10/00	S - Read 3rd Time

First Reader Summary

A BILL to amend Part 1 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of motor vehicles and mobile homes, so as to change certain provisions regarding the value of motor vehicles to be added to the tax digest; and for other purposes.

Code Sections - 48-5-448

HB 167                                             LC 18 9233 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 1 of Article 10 of Chapter 5 of Title 48 of 
  1- 2  the Official Code of Georgia Annotated, relating to general 
  1- 3  provisions regarding ad valorem taxation of motor vehicles 
  1- 4  and mobile homes, so as to change certain provisions 
  1- 5  regarding the value of motor vehicles to be added to the tax 
  1- 6  digest; to provide for an effective date; to repeal 
  1- 7  conflicting laws; and for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Part 1 of Article 10 of Chapter 5 of Title 48 of the 
  1-11  Official Code of Georgia Annotated, relating to general 
  1-12  provisions regarding ad valorem taxation of motor vehicles 
  1-13  and mobile homes, is amended by striking Code Section 
  1-14  48-5-448, relating to the value of motor vehicles and mobile 
  1-15  homes included in the tax digest, and inserting in its place 
  1-16  a new Code Section 48-5-448 to read as follows: 
 
  1-17    "48-5-448. 
 
  1-18    (a) The value of all motor vehicles and all mobile homes 
  1-19    returned for taxation during each the previous calendar 
  1-20    year shall be added to the regular digest at the time the 
  1-21    regular digest is transmitted to the commissioner or at 
  1-22    such other time as the digest is required to be compiled. 
 
  1-23    (b) The value of all mobile homes returned for taxation 
  1-24    during each calendar year shall be added to the regular 
  1-25    digest at the time the regular digest is transmitted to 
  1-26    the commissioner or at such other time as the digest is 
  1-27    required to be compiled. 
 
  1-28    (c) The total of the regular digest and the value of 
  1-29    returns required to be added pursuant to this Code section 
  1-30    shall constitute the tax digest." 
 
 
 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  This Act shall become effective upon its approval by the 
  2- 3  Governor or upon its becoming law without such approval. 
 
  2- 4                           SECTION 3. 
 
  2- 5  All laws and parts of laws in conflict with this Act are 
  2- 6  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-