One Click Case Law for § 48-5-42
O.C.G.A. § 48-5-42-1 <-- --> O.C.G.A. §48-5-420

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
PART 1 - TAX EXEMPTIONS
§ 48-5-42 - Exempt personalty

O.C.G.A. 48-5-42 (2010)
48-5-42. Exempt personalty


All personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home, if not held for sale, rental, or other commercial use, shall be exempt from all ad valorem taxation. All tools and implements of trade of manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500.00 in actual value and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300.00 in actual value.