GEORGIA MOTOR VEHICLE AD VALOREM ASSESSMENT MANUAL

Georgia Department of Revenue Motor Vehicle Division
2012
Motor Vehicle Ad Valorem Assessment Manual
OBS codes will always be created by the local county taxing authority. The State does not create
OBS codes.
The chart of possible values for the letter suffix on the OBS code and the corresponding meaning is
listed below:
Vehicle Description Code Multiplier
------------------------------------------------------------- ------- ---------------
Compact Autos A 100
Mid -Sized Autos B 100
Full-Sized Autos C 100
Light-Duty Trucks L 100
Light-Duty Trucks With Special Equip E 100
Buses S 100
Heavy-Duty Trucks (based on B.O.S) W 100
Apportioned Heavy-Duty Trucks I 100
Motorcycles K 10
Recreational Vehicles R 100
Commercial Trailers X 100
Small Trailers < $1,000 U 10
Fixed Value (No Further Depreciation) F 100
The following is a table of special handling codes:
Vehicle Description Code Fixed Value
------------------------------------------------------- -------- ------------------------
Historic Vehicles (Non Commercial) 00010J $ 40
Fully Depreciated Autos/Trucks 00020M $ 100
Fully Depreciated Homemade Trailers 00010U $ 40
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