ARTICLE 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
- PART 1 - GENERAL PROVISIONS
- § 48-5-440 - Definitions
- § 48-5-441 - Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive
- § 48-5-442 - Preparation and distribution of uniform evaluation of motor vehicles for tax purposes
- § 48-5-442.1 - Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes
- § 48-5-443 - Ad valorem tax rate
- § 48-5-444 - Place of return of motor vehicles and mobile homes
- § 48-5-445 - Collection of ad valorem taxes by tax collectors or tax commissioners
- § 48-5-446 - Remittance of taxes collected to tax authority; time
- § 48-5-447 - Compensation of tax collectors and tax commissioners for collecting taxes; rates; agreed rate in case of individual adjustment; procedure; disposition of commissions pursuant to local A
- § 48-5-448 - Value of all returned motor vehicles and mobile homes included in tax digest
- § 48-5-449 - Discretion of county governing authorities to expend county funds for additional help and equipment
- § 48-5-450 - Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal
- § 48-5-451 - Penalty for failure to make return or pay tax on motor vehicle or mobile home
- PART 2 - MOTOR VEHICLES
- § 48-5-470 - Exemption of driver educational motor vehicles from ad valorem taxation
- § 48-5-470.1 - Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions
- § 48-5-470.2 - Exemption of vans and buses owned by religious groups
- § 48-5-471 - Motor vehicles subject to ad valorem taxation
- § 48-5-472 - Ad valorem taxation of motor vehicles owned and held by dealers for retail sale
- § 48-5-473 - Returns for taxation; application for and issuance of license plates upon payment of taxes due
- § 48-5-474 - Application for registration and purchase of license plate constitutes return; form of application
- § 48-5-475 - Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles
- § 48-5-476 - Collection procedure when taxing county differs from county of purchaser's residence
- § 48-5-477 - Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation
- § 48-5-478 - Constitutional exemption from ad valorem taxation for disabled veterans
- § 48-5-478.1 - Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war
- § 48-5-478.2 - Veterans awarded Purple Heart exempt from ad valorem taxes provided license plate issued under Code Section 40-2-84
- § 48-5-478.3 - Tax exemption for veterans awarded Medal of Honor
- § 48-5-478.4 - Exemption from ad valorem taxes for motor vehicle owned by veterans' organization
- PART 3 - MOBILE HOMES
- § 48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation
- § 48-5-491 - Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers' inventory; dealer's assessed value; determination of tax rate; time for payment of taxes; mob
- § 48-5-492 - Issuance of mobile home location permits; issuance and display of decals
- § 48-5-493 - Failure to attach and display decal; penalties; venue for prosecution
- § 48-5-494 - Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due
- § 48-5-495 - Collection procedure when taxing county differs from county of purchaser's residence
- PART 4 - HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS
- PART 5 - FARM EQUIPMENT
- PART 6 - AIRCRAFT HELD IN DEALER'S INVENTORY
- PART 7 - WATERCRAFT HELD IN INVENTORY FOR RESALE