OFFICIAL TAX MATTER
MARINE PERSONAL PROPERTY TAX RETURN AND SCHEDULES
PT-50M
FAYETTE COUNTY BOARD OF TAX ASSESSORS
140 STONEWALL AVE WEST
STE 108
FAYETTEVILLE, GA 30214
MARINE
PERSONAL PROPERTY TAX RETURN
THIS RETURN IS CONSIDERED PUBLIC INFORMATION
AND WILL BE OPEN FOR PUBLIC INSPECTION
RETURN COMPLETED FORM TO ADDRESS LISTED BELOW
TAX YEAR
PAGE 1
COUNTY NAME AND RETURN ADDRESS
To avoid a 10% penalty on boats and motors
not previously returned, file this return no later
than the due date listed above. This return is
provided to you so you may return the fair
market value of your boat and motor for this tax
year. The return and supporting schedule must
be completed and returned in order for the boat
and motor to be properly returned. Department
of Revenue Rule 560-11-10-.08 (3) (C).
TAX SITUS (WHERE YOU LIVE) CHECK ONE
[ ] UNINCORPORATED AREA
[ ] CITY OF (LIST):
IF MAILING ADDRESS OR NAME IS INCORRECT, PLEASE CORRECT
IN THE SPACE PROVIDED BELOW.
NAME:
BOATS SHALL BE RETURNED TO THE COUNTY WHERE LOCATED
184 DAYS A YEAR OR MORE. LIST THE FAIR MARKET VALUE OF ALL
BOATS AND MOTORS BELOW (EXCLUDE TRAILER).
PERSONAL PROPERTY STRATA
B - BOATS AND MOTORS - INCLUDE ALL CRAFT
IN AND ABOVE THE WATER, THE MOTORS
BUT NOT THE LAND TRANSPORT VEHICLES
(
TRAILERS
)
.
BOAT AND MOTOR NUMBER 1
GA. REGISTRATION #:
BOAT AND MOTOR NUMBER 2
GA. REGISTRATION #:
BOAT AND MOTOR NUMBER 3
GA. REGISTRATION #:
BOAT AND MOTOR NUMBER 4
GA. REGISTRATION#:
BOAT AND MOTOR NUMBER 5
GA REGISTRATION #:
FEDERAL DOCUMENTED VESSEL #1
COAST GUARD NUMBER:
FEDERAL DOCUMENTED VESSEL # 2
COAST GUARD NUMBER:
TOTAL
TAXPAYER RETURN VALUE AS
OF JAN. 1 THIS YEAR
FOR TAX OFFICE USE ONLY
(TAX ASSESSORS VALUE)
It shall be the duty of the county board of tax assessors to investigate and to inquire into the property owned in the county for
the purpose of ascertaining what property is subject to taxation and to require the proper return of the property for taxation.
TAXPAYER’S DECLARATION
“I do solemnly swear that I have carefully read (or have heard read) and have duly considered the questions propounded in the
foregoing tax list, and that the value placed by me on the property returned, as shown by the list, is the true market value thereof;
and I further swear that I returned, for the purpose of being taxed thereon, every species of property that I own in my own right
or have control of either as agent, executor, administrator, or otherwise; and that in making this return, for the purpose of being
taxed thereon, I have not attempted either by transferring my property to another or by any other means to evade the laws
governing taxation in this state. I do further swear that in making this return I have done so by estimating the true worth and value
of every species of property contained therein.
TAXPAYER OR AGENT X _____________________________________TITLE _____________ DATE_________________
OWNERS PHONE NUMBER: (Home) ___________________________ (DayTime) ________________________________
TAXPAYER NAME AND ADDRESS
DUE DATE
IF ASSISTANCE NEEDED CALL
ACCOUNT NUMBER
OWNERS PHONE NUMBER (LIST)
CITY, STATE, ZIP:
ADDRESS:
PRINT
CLEAR
2020
770-305-5274
04/01/2020
FAYETTE COUNTY BOARD OF TAX ASSESSORS
140 STONEWALL AVE WEST
STE 108
FAYETTEVILLE, GA 30214
1. Boats shall be returned to the county where located 184 days a year or more.
2. The return is considered public information and will be open for public inspection.
3 If taxpayer name or mailing address is incorrect, please correct in the space provided.
4. To avoid a 10% penalty on boats and motors not previously returned, this return must be filed no later than date listed under the
due date column on page one.
5. This return is provided for the taxpayer to report the fair market value of all boats and motors owned on January 1, this year.
6. The fair market value should be listed under the column headed taxpayer return value as of January 1, this year, page one.
7. Fair market value of boats and motors should not include the value of the trailer. Taxes on trailers are paid when tag is purchased.
8. Taxpayer
declaration: This declaration must be signed by the owner or agent and dated in order for this to be a valid return.
INSTRUCTIONS
1. This schedule is considered confidential information and not open to public inspection O.C.G.A. § 48-5-314. Returns are public
information.
2. All information about the boat and motor should be listed in order for the Board of Tax Assessors to determine the proper
assessment.
3. If the boat and motor has been sold or traded and you did not own on January 1, this year, please list the name and address of
new owner in order for the items to be removed from your account.
4. Additional boats and motors and federal documented vessels may be listed on the back of Schedule D. Attach additional sheets
if necessary.
5. Attach a listing of anything that is functionally wrong with your boat and motor. This will help the Board of Assessors make a
proper assessment.
6. Boat and motor accessory equipment, such as trolling motors, should be listed on the back of Schedule D.
1. O.C.G.A. § 48-5-299 requires the Board to Tax Assessors to diligently investigate and inquire into the property owned in the
county for the purpose of ascertaining what property, real and personal, is subject to taxation in the county and to require its
proper return for taxation.
2. O.C.G.A. § 48-5-300 grants the Board of Tax Assessors authority to require production of books, papers or documents, by
subpoena if necessary, which may aid in determining the proper assessment.
3. O.C.G.A. § 48-5-269 grants the State Revenue Commissioner the authority to prescribe, the forms, books and records to be used
for standard property tax reporting for all taxing units, including but not limited to, the forms, books and records to be used in the
listing, appraisal and assessment of property and how the forms, books and records shall be compiled and kept.
4. O.C.G.A. § 48-5-269.1 grants the State Revenue Commissioner the authority to adopt and require the use of a uniform procedural
manual for appraising tangible real and personal property.
5. This return and schedule is submitted to you for your completion in accordance with the above sections of the Georgia Code.
PAGE 2
REFERENCE INFORMATION
INSTRUCTIONS FOR PAGE THREE - SCHEDULE D (MARINE)
INSTRUCTIONS FOR PAGE ONE – MARINE PERSONAL PROPERTY TAX RETURN
MARINE SCHEDULE D
THIS SCHEDULE IS CONSIDERED CONFIDENTIAL
INFORMATION AND NOT OPEN FOR PUBLIC INSPECTION.
RETURN COMPLETED FORM TO ADDRESS LISTED BELOW
TAXPAYER NAME AND ADDRESS
GEORGIA COUNTY WHERE BOAT IS FUNCTIONALLY LOCATED 184 DAYS A YEAR OR MORE
(
LIST
)
:
GA. REGISTRATION NO. BOAT #1
(
LIST
)
: MOTOR # 1
MFG. NAME:
(
MAKE
)
MFG. NAME:
(
MAKE
)
MODEL NAME OR #: MODEL NAME OR #:
YEAR BUILT: YEAR BUILT:
LENGTH: HULL MATERIAL: HORSEPOWER:
DATE PURCHASED: ELECTRIC START
[ ]
RECOIL
[ ]
PURCHASED: NEW
[ ]
USED
[ ]
DATE PURCHASED:
COST:
(
BOAT
)
PURCHASED: NEW
[ ]
USED
[ ]
TOTAL COST OF BOAT & MOTOR
(EXCLUDING TRAILER): COST:
(
MOTOR
)
:
CHECK TYPE OF BOAT
[ ]
INBOARD
[ ]
OUTBOARD
[ ]
INBOARD/OUTBOARD
[ ]
SAILBOAT
[ ]
PONTOON
[ ]
HOUSEBOAT
[
]
JET BOAT
[ ]
JET SKI
[ ]
OTHER
(
LIST
)
:
BOAT # 2
COUNTY NAME AND RETURN ADDRESS
LIST ALL BOAT AND MOTOR ACCESSORY EQUIPMENT ON THE BACK OF THIS FORM. EXAMPLE - TROLLING MOTOR, ETC.
Is there anything functionally wrong with your boat and motor? Yes( )
No( ). If yes, please provide the Board of Assessors with documentation
in order for them to make a proper assessment.
NAME OF PURCHASER: __________________________
ADDRESS: _____________________________________
CITY, STATE, ZIP: ________________________________
DATE SOLD: ______________ SALE PRICE: _________
DESCRIPTION __________________________________
NAME: _________________________________________
ADDRESS: _____________________________________
CITY, STATE, ZIP ________________________________
TAX SITUS (WHERE YOU LIVE) CHECK ONE
[ ]
UNINCORPORATED AREA
[ ]
CITY OF
(
LIST
)
If you sold or traded your boat and motor and did not own
on January 1 this year, this section should be completed
in order for the items to be removed from your account.
If purchased used this year, list the name and
address of the previous owner.
FEDERAL DOCUMENTED VESSEL #1
TYPE AND USE OF VESSEL: _____________________________________________________________________________
VESSEL NAME: _____________________ LENGTH: _________ YEAR BUILT:___________ HULL MATERIAL: __________
HORSEPOWER AND TYPE OF ENGINE: _______________________ COAST GUARD NUMBER: ____________________
YEAR PURCHASED: ____________ PURCHASED: NEW [ ] USED [ ] AMOUNT OF PURCHASE:__________________
HOME PORT: ________________________________________ WHERE DOCKED:_________________________________
PAGE 3
TAX YEAR
IF ASSISTANCE NEEDED CALL ACCOUNT NUMBER
DUE DATE
OWNERS PHONE NUMBER (LIST)
BOAT # 1
GEORGIA COUNTY WHERE BOAT IS FUNCTIONALLY LOCATED 184 DAYS A YEAR OR MORE
(
LIST
)
:
GA. REGISTRATION NO. BOAT #2
(
LIST
)
: MOTOR # 2
MFG. NAME:
(
MAKE
)
MFG. NAME:
(
MAKE
)
MODEL NAME OR #: MODEL NAME OR #:
YEAR BUILT: YEAR BUILT:
LENGTH: HULL MATERIAL: HORSEPOWER:
DATE PURCHASED: ELECTRIC START
[ ]
RECOIL
[ ]
PURCHASED: NEW
[ ]
USED
[ ]
DATE PURCHASED:
COST:
(
BOAT
)
PURCHASED: NEW
[ ]
USED
[ ]
TOTAL COST OF BOAT & MOTOR
(EXCLUDING TRAILER): COST:
(
MOTOR
)
:
CHECK TYPE OF BOAT
[ ]
INBOARD
[ ]
OUTBOARD
[ ]
INBOARD/OUTBOARD
[ ]
SAILBOAT
[ ]
PONTOON
[ ]
HOUSEBOAT
[
]
JET BOAT
[ ]
JET SKI
[ ]
OTHER
(
LIST
)
:
LIST ADDITIONAL BOATS AND MOTORS, AND EQUIPMENT ON THE BACK OF THIS FORM.
ATTACH ADDITIONAL SHEETS IF NEEDED.
2020
770-305-5274
04/01/2020
FAYETTE COUNTY BOARD OF TAX ASSESSORS
140 STONEWALL AVE WEST
STE 108
FAYETTEVILLE, GA 30214
LIST ADDITIONAL BOATS AND MOTORS AND FEDERAL DOCUMENTED VESSELS ON THIS PAGE
GEORGIA COUNTY WHERE BOAT IS FUNCTIONALLY LOCATED 184 DAYS A YEAR OR MORE
(
LIST
)
:
GA . REGISTRATION NO. BOAT #3
(
LIST
)
: MOTOR # 3
MFG. NAME:
(
MAKE
)
MFG. NAME:
(
MAKE
)
MODEL NAME OR #: MODEL NAME OR #:
YEAR BUILT: YEAR BUILT:
LENGTH: HULL MATERIAL: HORSEPOWER:
DATE PURCHASED: ELECTRIC START
[ ]
RECOIL
[ ]
PURCHASED: NEW
[ ]
USED
[ ]
DATE PURCHASED:
COST:
(
BOAT
)
PURCHASED: NEW
[ ]
USED
[ ]
TOTAL COST OF BOAT & MOTOR
(EXCLUDING TRAILER): COST:
(
MOTOR
)
:
CHECK TYPE OF BOAT
[ ]
INBOARD
[ ]
OUTBOARD
[ ]
INBOARD/OUTBOARD
[ ]
SAILBOAT
[ ]
PONTOON
[ ]
HOUSEBOAT
[
]
JET BOAT
[ ]
JET SKI
[ ]
OTHER
(
LIST
)
:
BOAT # 3
GEORGIA COUNTY WHERE BOAT IS FUNCTIONALLY LOCATED 184 DAYS A YEAR OR MORE
(
LIST
)
:
GA. REGISTRATION NO. BOAT #4
(
LIST
)
: MOTOR # 4
MFG. NAME:
(
MAKE
)
MFG. NAME:
(
MAKE
)
MODEL NAME OR #: MODEL NAME OR #:
YEAR BUILT: YEAR BUILT:
LENGTH: HULL MATERIAL: HORSEPOWER:
DATE PURCHASED: ELECTRIC START
[ ]
RECOIL
[ ]
PURCHASED: NEW
[ ]
USED
[ ]
DATE PURCHASED:
COST:
(
BOAT
)
PURCHASED: NEW
[ ]
USED
[ ]
TOTAL COST OF BOAT & MOTOR
(EXCLUDING TRAILER): COST:
(
MOTOR
)
:
CHECK TYPE OF BOAT
[ ]
INBOARD
[ ]
OUTBOARD
[ ]
INBOARD/OUTBOARD
[ ]
SAILBOAT
[ ]
PONTOON
[ ]
HOUSEBOAT
[
]
JET BOAT
[ ]
JET SKI
[ ]
OTHER
(
LIST
)
:
BOAT # 4
GEORGIA COUNTY WHERE BOAT IS FUNCTIONALLY LOCATED 184 DAYS A YEAR OR MORE
(
LIST
)
:
GA. REGISTRATION NO. BOAT #5
(
LIST
)
: MOTOR # 5
MFG. NAME:
(
MAKE
)
MFG. NAME:
(
MAKE
)
MODEL NAME OR #: MODEL NAME OR #:
YEAR BUILT: YEAR BUILT:
LENGTH: HULL MATERIAL: HORSEPOWER:
DATE PURCHASED: ELECTRIC START
[ ]
RECOIL
[ ]
PURCHASED: NEW
[ ]
USED
[ ]
DATE PURCHASED:
COST:
(
BOAT
)
PURCHASED: NEW
[ ]
USED
[ ]
TOTAL COST OF BOAT & MOTOR
(EXCLUDING TRAILER): COST:
(
MOTOR
)
:
CHECK TYPE OF BOAT
[ ]
INBOARD
[ ]
OUTBOARD
[ ]
INBOARD/OUTBOARD
[ ]
SAILBOAT
[ ]
PONTOON
[ ]
HOUSEBOAT
[
]
JET BOAT
[ ]
JET SKI
[ ]
OTHER
(
LIST
)
:
BOAT # 5
Is there anything functionally wrong with your boat and motor? Yes( )
No( ). If yes, please provide the Board of Assessors with
documentation in order for them to make a proper assessment.
NAME OF PURCHASER: __________________________
ADDRESS: _____________________________________
CITY, STATE, ZIP: ________________________________
DATE SOLD: ______________ SALE PRICE: _________
DESCRIPTION __________________________________
NAME: _________________________________________
ADDRESS: _____________________________________
CITY, STATE, ZIP
If you sold or traded your boat and motor and did not own
on January 1 this year, this section should be completed
in order for the items to be removed from your account.
If purchased used this year, list the name and address of
the previous owner.
FEDERAL DOCUMENTED VESSEL #2
TYPE AND USE OF VESSEL: _____________________________________________________________________________
VESSEL NAME: _____________________ LENGTH: _________ YEAR BUILT:___________HULL MATERIAL: __________
HORSEPOWER AND TYPE OF ENGINE: _______________________ COAST GUARD NUMBER: ____________________
YEAR PURCHASED: ____________ PURCHASED: NEW [ ] USED [ ] AMOUNT OF PURCHASE:__________________
HOME PORT: ________________________________________ WHERE DOCKED:_________________________________
PAGE 4
BOAT AND MOTOR ACCESSORY EQUIPMENT (LIST):_________________________________________________________
_____________________________________________________________________________________________________
_____________________________________________________________________________________________________