HB 101 - Motor vehicles; ad valorem taxes; when due

First Reader Summary

A BILL to amend Part 2 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles, so as to change the time at which ad valorem taxes on certain motor vehicles become due and payable; and for other purposes.

Ladd, Bart (59th)
Status Summary HC: W&M SC: LA: 01/14/97 H - Read 2nd Time
Page Numbers - 1/ 2
Code Sections - 48-5-471
House Action Senate
1/13/97 Read 1st Time
1/14/97 Read 2nd Time

HB 101                                             LC 18 7778 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 2 of Article 10 of Chapter 5 of Title 48 of 
  1- 2  the Official Code of Georgia Annotated, relating to ad 
  1- 3  valorem taxation of motor vehicles, so as to change the time 
  1- 4  at which ad valorem taxes on certain motor vehicles become 
  1- 5  due and payable; to provide an effective date; to repeal 
  1- 6  conflicting laws; and for other purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Part 2 of Article 10 of Chapter 5 of Title 48 of the 
  1-10  Official Code of Georgia Annotated, relating to ad valorem 
  1-11  taxation of motor vehicles, is amended by striking Code 
  1-12  Section 48-5-471, relating to ad valorem taxation of motor 
  1-13  vehicles, and inserting in its place a new Code Section 
  1-14  48-5-471 to read as follows: 
 
  1-15    "48-5-471. 
 
  1-16    (a) Every motor vehicle owned in this state by a natural 
  1-17    person on January 1 is subject to ad valorem taxation by 
  1-18    the various tax jurisdictions authorized to impose an ad 
  1-19    valorem tax on property only if owned by such natural 
  1-20    person at any time during such person's registration 
  1-21    period. 
 
  1-22    (b) Every vehicle owned in this state by an entity other 
  1-23    than a natural person on January 1 is, except as 
  1-24    specifically provided in Code Section 48-5-472, subject to 
  1-25    ad valorem taxation by the various tax jurisdictions 
  1-26    authorized to impose an ad valorem tax on property if 
  1-27    owned by such entity at any time during such entity's 
  1-28    registration period. 
 
  1-29    (c) Taxes shall be charged against the owner of the 
  1-30    property, if known, and, if unknown, against the specific 
  1-31    property itself." 
 
 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  Said part is further amended by striking subsection (a) of 
  2- 3  Code Section 48-5-473, relating to returns for taxation, and 
  2- 4  inserting in its place a new subsection (a) to read as 
  2- 5  follows: 
 
  2- 6    "(a) Each year every owner of a motor vehicle subject to 
  2- 7    taxation under this article shall return the motor vehicle 
  2- 8    for taxation and pay the taxes due on the motor vehicle at 
  2- 9    the time the owner applies for registration of the motor 
  2-10    vehicle and for the purchase of a license plate for the 
  2-11    motor vehicle or at the time of the first sale or transfer 
  2-12    of the motor vehicle, provided that taxes shall be due at 
  2-13    the time of registration or transfer of registration only 
  2-14    if such vehicle was owned during the owner's registration 
  2-15    period by the taxpayer on January 1 of that taxable year. 
  2-16    In the event the taxpayer owns the motor vehicle on 
  2-17    January 1 of the taxable year and sells or otherwise 
  2-18    transfers title to such motor vehicle after January 1 of 
  2-19    the taxable year but prior to the time of registration, 
  2-20    such taxes shall be due at the time of such sale or 
  2-21    transfer.  If no license plate is required for the motor 
  2-22    vehicle, the owner shall nevertheless return the motor 
  2-23    vehicle for taxation as provided for in this Code section, 
  2-24    but no license plate need be purchased." 
 
  2-25                           SECTION 3. 
 
  2-26  This Act shall become effective on January 1, 1998. 
 
  2-27                           SECTION 4. 
 
  2-28  All laws and parts of laws in conflict with this Act are 
  2-29  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98

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