Georgia § 48-6-63 - Ad valorem taxation of short-term notes secured by real estate; rate; exemptions.
Full text of Georgia Official Code of Georgia Annotated § 48-6-63 — Ad valorem taxation of short-term notes secured by real estate; rate; exemptions., with citation guidance and answers to common questions.
§ 48-6-63. Ad valorem taxation of short-term notes secured by real estate; rate; exemptions.
Reserved. Repealed by Ga. L. 1996, p. 117, § 4, effective March 21, 1996, and Ga. L. 1996, p. 130, § 4, effective January 1, 1997. Editor's notes. - This Code section was based on Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 12; Code 1933, 91A-3211, enacted by Ga. L. 1978. p. 309, § 2; Ga. L. 1983, p. 1350, § 4; Ga. L. 1990, p. 1834, § 4. Ga. L. 1996, p. 117, § 9, provides that the Act shall not repeal any provision of Ga. L. 1996, p. 130 if Ga. L. 1996, p. 130 is passed at the 1996 regular session of the General Assembly, becomes law, and becomes effective. Ga. L. 1996, p. 130, § 4, repeals and reserves this Code section effective on January 1, 1997, applicable to all taxable years beginning on or after January 1, 1996, upon the ratification of House Resolution 734 (Ga. L. 1996, p. 1665) at the November, 1996, general election; if such resolution is not ratified, the repeal shall not become effective and shall stand repealed on January 1, 1997. House Resolution 734 was ratified in 1996. Ga. L. 1996, p. 130, § 9, not codified by the General Assembly, provides, in part, that the provisions of the Act shall not repeal but shall supersede and control over any conflicting provisions of any other Act enacted at the 1996 regular session, including, but not limited to, Ga. L. 1996, p. 117.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-6-63
What does Official Code of Georgia Annotated § 48-6-63 cover?
Section 48-6-63 ("Ad valorem taxation of short-term notes secured by real estate; rate; exemptions.") 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 § 48-6-63?
A common citation format is "Official Code of Georgia Annotated § 48-6-63" (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 § 48-6-63 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.