09 LC
21 0009
House
Bill 106
By:
Representative Rogers of the
26th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 10 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to the ad valorem taxation of motor vehicles, so as
to provide that commercial highway motor vehicles not registered in Georgia
which are in the custody of a manufacturing facility in this state for the sole
purpose of modification or fabrication shall not be subject to ad valorem
taxation; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to the ad valorem taxation of motor vehicles, is amended by
adding a new Code section to read as follows:
"48-5-472.1.
Commercial
highway motor vehicles not registered in Georgia which are in the custody of,
but not owned by, a manufacturing facility in this state for the sole purpose of
modification or fabrication shall not be returned for ad valorem taxation and
shall not be taxed, and no taxes shall be collected on such motor vehicles.
Such vehicles registered in Georgia shall be returned for ad valorem taxation in
the county in which they are
registered."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.