That's what Ga changed to about 15yrs ago. It used to be paying taxes on whatever the bill of sale said you bought it for but too many people were taking advantage, so now they have a master book of values they go by. In ~2015 I got a '70 C10 for $1 from a family member cuz they wanted to see someone do something with it. This was long before trucks got popular, it was a shortbed 2wd 6cyl/3OTT. Pretty straight and mostly rust free but it was rough around the edges.
Back then, I considered this a "rough" truck lol. Today I look at it and go "that thing was cherry!". Anyway, the lady at the tag office said it was worth $18k

I showed her some pictures and said "does that look like $18k to you? It barely runs and the brakes are locked up". She called her manager over, they started brain storming and let me help with looking through the book. Turns out, they didn't even have a listing for a shortbed light duty truck in there for 1970. I don't remember where the $18k came from but we finally came to a middle ground by classifying it as a '70 panel truck that had a $6500 value.
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