Persons liable for taxes on property

Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is not known. Life tenants and those who own and enjoy the property shall be chargeable with the taxes on the property. History. Civil Code 1895, § 778; Civil Code 1910, § 1018; Code 1933, § 92-110; Code 1933, § 91A-1021, enacted by Ga. L. 1978, p. 309, § 2. History of Section. This Code section is derived from the decisions in National Bank v. Danforth, 80 Ga. 55, 7 S.E. 546 (1887); Burns v. Lewis, 86 Ga. 591, 13 S.E. 123 (1891); Wells v. Mayor of Savannah, 87 Ga. 397, 13 S.E. 442 (1891); Wells v. Mayor of Savannah, 107 Ga. 1, 32 S.E. 669 (1899), aff’d, 181 U.S. 531, 21 S. Ct. 697, 45 L. Ed. 986 (1901).