Motor vehicles subject to ad valorem taxation.

(b) (1) Any motor vehicle wholly owned in this state by a nonresident member of the armed forces of the United States temporarily stationed in this state as a result of military orders shall not acquire a tax situs in this state and such motor vehicle shall not be required to be returned for taxation in this state. Not more than one motor vehicle jointly owned by such member of the armed forces of the United States together with such member’s nonresident spouse, when such nonresident spouse temporarily resides in this state at the temporary domicile of such member of the armed forces of the United States for the primary purpose of residing together as a family with such member of the armed forces of the United States, shall not acquire a tax situs in this state and such motor vehicle shall not be required to be returned for taxation in this state.

(2) This subsection shall not apply to any motor vehicle that is used in the conduct of a business.

(3) Nothing in this subsection shall be construed to excuse the members of the armed forces of the United States or spouses from returning such motor vehicles for ad valorem taxation as may be required by the laws of their state of permanent domicile. History. Ga. L. 1966, p. 517, § 3; Ga. L. 1967, p. 459, § 1; Code 1933, § 91A-1905, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 47; Ga. L. 1995, p. 809, § 17; Ga. L. 1997, p. 419, § 35; Ga. L. 2000, p. 1177, § 1. Editor’s notes. Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: “Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act.” The Act became effective January 1, 1997. Ga. L. 2000, p. 1177, § 2, not codified by the General Assembly, provided that the Act shall be applicable to all taxable years beginning on or after January 1, 2001. Law reviews. For article on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997). JUDICIAL DECISIONS Situs of property destined for but not yet in state. — Property used in connection with a trade or business acquires a tax situs since it is more or less permanently situated, i.e., where the business is located, but when the property at issue (motor vehicles) was ultimately destined for a Georgia business concern and ultimately would become permanently situated in Georgia, but these events had not occurred as of the relevant taxing date, the business situs rule was inapplicable in that the property was not permanently situated within the state until the property had been accepted by the Georgia business concern. Roberts v. Chancellor Fleet Corp., 182 Ga. App. 69, 354 S.E.2d 628, 1987 Ga. App. LEXIS 1607 (1987). OPINIONS OF THE ATTORNEY GENERAL All motor vehicles having a Georgia tax situs on January 1 shall be taxed. 1968 Op. Att'y Gen. No. 68-19. Tax must be paid in correct city and county. — If a taxpayer fails to make a return, the taxpayer is still subject to an ad valorem tax on the taxpayer’s automobile; the paying of an ad valorem tax in another county does not satisfy the tax obligation to the resident county and city. 1967 Op. Att'y Gen. No. 67-406. Taxation of nonresident military personnel who purchase Georgia license tags. — Military personnel who are residents of other states, and who are in Georgia solely by virtue of military orders, are not subject to Georgia ad valorem taxes, even though the military personnel purchase an automobile license tag in Georgia. 1954-56 Ga. Op. Att'y Gen. 671. Subsequent owner not liable for tax in year acquired. — Owner of the motor vehicle on January 1 is liable for the ad valorem taxes for that year, and not the individual who acquired the vehicle after January 1. 1967 Op. Att'y Gen. No. 67-173. Payment of taxes by subsequent purchaser in order to remove lien and obtain license plates. — Owner on January 1 is responsible for the ad valorem taxes on the vehicle, even if purchased by another after January 1 of that year. However, since license plates cannot be purchased for the motor vehicle until the ad valorem taxes have been paid, and since there is a lien against the vehicle which could be enforced by the taxing authority, the purchaser may desire to pay the taxes and then proceed against the seller. 1967 Op. Att'y Gen. No. 67-309. Taxes must be paid before license tag can be purchased. — An automobile license tag cannot be purchased unless the application is accompanied by an affidavit that ad valorem taxes have been paid on the vehicle. 1954-56 Ga. Op. Att'y Gen. 668. RESEARCH REFERENCES C.J.S. 84 C.J.S., Taxation, § 122. ALR. Constitutionality, construction, and application of statutes relating to ad valorem or property taxation of motor vehicles, 114 A.L.R. 847. Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 A.L.R.4th 837.