One Click Case Law for § 48-5-478
O.C.G.A. § 48-5-478-4 <-- --> O.C.G.A. §48-5-48-1

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
PART 2 - MOTOR VEHICLES
§ 48-5-478 - Constitutional exemption from ad valorem taxation for disabled veterans

O.C.G.A. 48-5-478 (2010)
48-5-478. Constitutional exemption from ad valorem taxation for disabled veterans


A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of Georgia and on which such disabled veteran actually places the free disabled veteran motor vehicle license plate he or she receives from the State of Georgia is hereby exempted from all ad valorem taxes for state, county, municipal, and school purposes. The term "disabled veteran," as used in this Code section, means any wartime veteran who was discharged under honorable conditions and who has been adjudicated by the United States Department of Veterans Affairs as being 100 percent totally and permanently disabled and entitled to receive service-connected benefits and any veteran who is receiving or who is entitled to receive a statutory award from the United States Department of Veterans Affairs for:
(1) Loss or permanent loss of use of one or both feet;
(2) Loss or permanent loss of use of one or both hands;
(3) Loss of sight in one or both eyes;
(4) Permanent impairment of vision of both eyes of the following status: Central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends on angular distance no greater than 20 degrees in the better eye.