All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter. History. Ga. L. 1909, p. 36, § 15; Civil Code 1910, § 1003; Code 1933, § 92-5701; Code 1933, § 91A-1007, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 21; Ga. L. 1991, p. 1903, § 3.
Return of property at fair market value
O.C.G.A. § 48-5-6, under GENERAL PROVISIONS.
O.C.G.A. § 48-5-6