Georgia § 48-5-478 - 4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization.
Full text of Georgia Official Code of Georgia Annotated § 48-5-478 — 4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization., with citation guidance and answers to common questions.
§ 48-5-478. 4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization.
As used in this Code section, the term "veterans organization" means any organization or association chartered by the Congress of the United States which is exempt from federal income taxes but only if such organization is a post or organization of past or present members of the armed forces of the United States organized in the State of Georgia with at least 75 percent of the members of which are past or present members of the armed forces of the United States and where no part of the net earnings of which inures to the benefit of any private shareholder or individual. A single motor vehicle owned by or leased to a veterans organization is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes. (Code 1981, § 48-5-478.4 , enacted by Ga. L. 2004, p. 417, § 1A; Ga. L. 2010, p. 878, § 48/HB 1387.) Code Commission notes. - Pursuant to Code Section 28-9-5, in 2004, Code Section 48-5-478.3, as enacted by Ga. L. 2004, p. 417, § 1A, was redesignated as Code Section 48-5-478.4. Editor's notes. - Ga. L. 2004, p. 417, § 1B, not codified by the General Assembly, provides that this Code section is applicable to all taxable years beginning on or after January 1, 2005.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-478
What does Official Code of Georgia Annotated § 48-5-478 cover?
Section 48-5-478 ("4. Exemption from ad valorem taxes for motor vehicle owned by veterans' organization.") 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 § 48-5-478?
A common citation format is "Official Code of Georgia Annotated § 48-5-478" (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 § 48-5-478 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.