Georgia § 48-5-500 - Definitions.
Full text of Georgia Official Code of Georgia Annotated § 48-5-500 — Definitions., with citation guidance and answers to common questions.
§ 48-5-500. Definitions.
As used in this part, the term: "Construction purposes" does not include mining activities or the transportation of materials used in or produced by forestry activities. "Heavy-duty equipment" means any motor vehicle used primarily off the open road for construction purposes, but shall include all road construction equipment whose gross weight exceeds 16,000 pounds, but shall not include inventory on hand for sale by duly licensed heavy-duty equipment dealers. (Code 1981, § 48-5-500 , enacted by Ga. L. 1993, p. 1012, § 2.) Editor's notes. - Ga. L. 1993, p. 1012, § 3, not codified by the General Assembly, provides: "This Act is passed pursuant to Article VII, Section I, Paragraph III of the Constitution of the State of Georgia which provides that heavy-duty equipment motor vehicles owned by nonresidents and operated in this state may be classified as a separate class of property for ad valorem property tax purposes and different rates, methods, and assessment dates may be provided for such motor vehicles and which authorizes the General Assembly to provide by general law for the ad valorem taxation of motor vehicles."
Frequently Asked Questions About Georgia § 48-5-500
What does Official Code of Georgia Annotated § 48-5-500 cover?
Section 48-5-500 ("Definitions.") 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 § 48-5-500?
A common citation format is "Official Code of Georgia Annotated § 48-5-500" (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 § 48-5-500 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.