Ad valorem tax; define multipurpose off-highway vehicle; provisions

A BILL to be entitled an Act to amend Code Section 40-1-1 of the Official Code of Georgia Annotated, relating to definitions relative to motor vehicles and traffic, so as to revise the definition of "multipurpose off-highway vehicle"; to amend Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and motor homes, so as to define "multipurpose off-highway vehicle" and subclassify such vehicles for ad valorem taxation purposes; to provide that such vehicles shall not be returned or taxed for ad valorem taxation purposes; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.