Situs of returns by nonresidents

Unless otherwise provided by law, all real and personal property of 383 48-5-13 nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located. History. Laws 1840, Cobb’s 1851 Digest, p. 1073.; Code 1863, § 760; Code 1868, § 827; Code 1873, § 831; Code 1882, § 831; Civil Code 1895, § 819; Civil Code 1910, § 1067; Code 1933, §§ 92-6205, 92-6403; Code 1933, § 91A-1009, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 22.