Georgia § 48-5-448 - Value of all returned motor vehicles and mobile homes included in tax digest.
Full text of Georgia Official Code of Georgia Annotated § 48-5-448 — Value of all returned motor vehicles and mobile homes included in tax digest., with citation guidance and answers to common questions.
§ 48-5-448. Value of all returned motor vehicles and mobile homes included in tax digest.
The value of all motor vehicles returned for taxation during the previous calendar year shall be added to the regular digest at the time the regular digest is transmitted to the commissioner or at such other time as the digest is required to be compiled. The value of all mobile homes returned for taxation during each calendar year shall be added to the regular digest at the time the regular digest is transmitted to the commissioner or at such other time as the digest is required to be compiled. The total of the regular digest and the value of returns required to be added pursuant to this Code section shall constitute the tax digest. (Ga. L. 1966, p. 517, § 17; Ga. L. 1976, p. 1529, § 17; Code 1933, § 91A-1938, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1999, p. 667, § 3A.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-448
What does Official Code of Georgia Annotated § 48-5-448 cover?
Section 48-5-448 ("Value of all returned motor vehicles and mobile homes included in tax digest.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-448?
A common citation format is "Official Code of Georgia Annotated § 48-5-448" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-448 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.