25 LC 50 1022
House Bill 274
By: Representatives Stephens of the 164
th
, Kelley of the 16
th
, Smith of the 138
th
, Blackmon
of the 146
th
, Crowe of the 118
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to
1
alternative ad valorem tax on motor vehicles, so as to change certain definitions regarding2
such taxation; to provide for an effective date; to repeal conflicting laws; and for other3
purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Chapter 5C of Title 48 of the Official Code of Georgia Annotated, relating to alternative ad7
valorem tax on motor vehicles, is amended in Code Section 48-5C-1, relating to definitions,8
exemption from taxation, allocation and disbursement of proceeds, fair market value of 9
vehicle appealable, and report, by revising paragraph (2) as follows:10
"(2) 'Immediate family member' means spouse, parent, child, sibling, grandparent, or11
grandchild."12
SECTION 2.13
This Act shall become effective upon its approval by the Governor or upon its becoming law14
without such approval.15
H. B. 274
- 1 - 25 LC 50 1022
SECTION 3.
16
All laws and parts of laws in conflict with this Act are repealed.17
H. B. 274
- 2 -