Title 48 — Title 48

Heavy-duty equipment motor vehicles; dealers. [Repealed] Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles. Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose. Effect of rental status on dealer’s invent…

The commissioner shall be authorized to promulgate rules and 842 T.48, C.5, A.11 regulations to facilitate and ensure compliance with the provisions of this article. History. Code 1981, § 48-5-509, enacted by Ga. L. 1998, p. 1145, § 2. ARTICLE 11 AD VALOREM TAXATION OF PUBLIC UTI…

Business and occupation taxes. Privilege taxes. License, occupation or professional taxes, §§48-13-2 to 48-13-29. Privilege taxes. License, occupation or professional taxes, §§48-13-2 to 48-13-29. COMMERCIAL MOTOR VEHICLES. Income tax credit for purchase of alternative fuel heavy…

As used in this article, the term: (1) “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state. (2) “Pertinent business factors” means data that reflect the use of the public utility’s p…

Property tax assessments, §48-5-7.6. Eligible businesses. Income taxes, revitalization zone tax credits (repealed 12/31/2029), §48-7-40.32. Eligible county tax commissioner.

(a) If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the mun…

(a) If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or as extended by the commissioner pursuant to Code Section 48-2-36, the utility shall pay a penalty of 10 percent of the amount of the taxes for which it…

Coliseum capital outlay projects, special purpose local option sales tax, §48-8-157. Dealer’s duty to keep, §48-8-52. Duty of wholesalers and jobbers to keep, §48-8-53. Failure to keep or allow inspection, §48-8-54. Failure to keep or allow inspection, §48-8-10. Projects on which…

Failure to file or false or fraudulent returns, §48-8-55. Invoices not reflecting true or actual cost price, §48-8-52. Time for, §48-8-64. School taxes. Equalization of assessments, §§48-5-260 to 48-5-275. Public utility property subject to school tax, §48-5-402. Tax amnesty progra…

Armed forces members dying on active duty. Taxes due, §48-7-37. Armed forces members’ returns. Extensions for filing, §48-7-56. Credits. Qualified life insurance premiums for national guard and air national guard members, §48-7-29.9. Tolling of time limits for filings by reason of w…

Fair market value. Determining, §48-5-2. Rehabilitated historic property. Certification for preferential assessment, §48-5-7.2. Residential transitional property. Current use assessment, §48-5-7.4. Current use value, §48-5-2. Review, §48-2-50. School taxes. Public utility property…

Special franchises generally, §§48-5-420 to 48-5-425. Venue for actions for refunds, §48-2-35. Venue for appeals from orders, rulings or findings of commissioner, §48-2-59. PUBLIC UTILITY AD VALOREM TAXATION, §§48-5-510 to 48-5-524. Appeals. Railroad equipment company assessments,…

Limits, §48-5-44. Multiple titleholders. Application of exemptions to properties with, §48-5-54. Municipal corporation located in multiple counties. Residents, exemptions for, §48-5-44.1. Notice of exemption to accompany bill for real property taxes, §48-5-56. Oath, §48-5-46. Rur…

As used in this article, the term: (1) “Operated,” “operating,” or “operation” means landings or takeoffs of aircraft by any airline company. (2) “Plane hours” means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to…

(a) Each airline company operating in this state shall make an annual property tax return of its flight equipment to the commissioner on or before March 1 in each year for the preceding calendar year. Each type and model of flight equipment shall be separately returned, valued, and…

Situs for taxation of property, §48-5-15.1. Appeals.

Levy and collection of tax upon apportioned valuation, §48-5-544. Same manner as other personal property, §48-5-542. Submission of proposed valuations to state board of equalization, §48-5-545. AIRLINES.

Road construction and maintenance. Distribution of funds appropriated to counties, §48-14-3. Authorities. Land bank authorities. Sales under tax executions, §§48-4-60 to 48-4-65. Business taxes. Privilege taxes generally, §§48-13-2 to 48-13-29. 329 INDEX COUNTIES —Cont’d Capitati…

(a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided …

General provisions, §§48-8-1 to 48-8-78. Intent of article with respect to taxation of, §48-8-1. Tax executions. General provisions, §§48-3-1 to 48-3-44. Sales under tax executions, §§48-4-1 to 48-4-65. PERSONAL PROTECTIVE EQUIPMENT. Business enterprise tax credits for PPE manufa…

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…

As used in this article, the term: (1) “Bona fide production of trees” means the good faith, real, actual, and genuine production of trees for commercial uses. (2)(A) “Contiguous”’ means real property within a county that abuts, joins, or touches and has the same undivided common …

Manual for appraisals, §48-5-602. Assessment, §48-5-7. Certification as qualified owner, §48-5-603. Appeals, §48-5-605.

Prescribing forms to implement provisions, §48-5-607. Owner. Certification as qualified owner, §48-5-603. Rulemaking to implement provisions, §48-5-607. Sales. Property tax assessments. Assessment made following harvest or sale, §48-5-7.5. Standing timber. Property taxes, §48-5-7.5…

The commissioner shall certify as a qualified owner any individual or entity registered to do business in this state that is engaged in the bona fide production of trees for the primary purpose of producing timber for commercial uses, provided that such individual or entity: (1) Re…

Contraband articles. Affidavit to test legality of forfeiture, §48-2-83. Judicial and investigative powers of commissioner. Power to take, §48-2-8. Tax executions. Execution for collection of money due state. Affidavit of illegality, §48-3-1. AGE. County boards of tax assessors. …

Manual for appraisals, §48-5-602. APPROPRIATIONS.

Classification of qualified timberland property; exclusive procedures for appraisal and valuation. Determination of fair market value; access to property; delivery to county tax officials. Adoption and maintenance of qualified timberland property appraisal manual. Certification as qu…

(a) Except as otherwise provided in this Code section, taxable tangible property shall be assessed at 40 percent of its fair market value 310 48-5-7 and shall be taxed on a levy made by each respective tax jurisdiction according to 40 percent of the property’s fair market value. …

(a) For purposes of this article, the term “tangible real property which is devoted to bona fide agricultural purposes”: (1) Is tangible real property, the primary use of which is good faith commercial production from or on the land of agricultural products, including horticultura…

Removal from office on petition of freeholders, §48-5-296. Determination of county entitled to return and payment, §48-5-17. Protests, §48-2-46. Preferences. Agricultural property. Tangible real property devoted to bona fide agricultural purposes, §48-5-7.1. 505 INDEX PROPERTY TAX…

(a)(1) As used in this Code section, the term “landmark historic property” means tangible real property which: (A) Has been listed on the National Register of Historic Places or on the Georgia Register of Historic Places as provided in Part 327 48-5-7.3 REVENUE AND TAXATION 48-5-…

Property taxes, qualified timberland property, §48-5-600. Bona fide residential transitional property. Ad valorem taxation of property, §48-5-7.4. DEFINED TERMS —Cont’d Broadcasting. Business enterprise tax credits, §§48-7-40, 48-7-40.1. Tax credit for leased or purchased vehicle u…

Delinquent tax officials. Issuance of executions against generally, §§48-5-200 to 48-5-205. Persons holding county money, §48-5-238. Affidavit of illegality by person against whom execution issues, §48-5-239. Applicability of article to persons borrowing county money, §48-5-240. …

(a)(1) For the purposes of this Code section, “brownfield property” means tangible real property where: (A) There has been a release of hazardous waste, hazardous constituents, and hazardous substances into the environment; (B) The director of the Environmental Protection Division…

Income taxes on cemetery companies. Exempt organizations, §48-7-25. Property tax exemption of places of burial, §48-5-41. CENSUS. Occupation tax or license amount levied by county or municipality. Census governing, §48-13-24. CESTUI QUE USES. Homestead exemptions to properties wi…

This part shall be known and may be cited as the “Tax Deferral for the Elderly Act.” History. Code 1933, § 91A-2401, enacted by Ga. L. 1980, p. 1707, § 1. 48-5-71. Definitions.

As used in this part, the term: (1) “Gross household income” means all income, for all individuals 530 48-5-71 residing within the homestead, from whatever source derived including, but not limited to, the following sources: (A) Compensation for services including fees, commissio…

Approval of application, §48-5-74. Change in ownership or use, §48-5-77. Compliance with alternative to tax deferral. Burden on applicant, §48-5-72.1. Compliance with requirements of part. Burden on applicant, §48-5-72. Construction of part, §48-5-83. Deeds to secure debt. Paymen…

No tax deferral in any one year shall be granted pursuant to Code Section 48-5-72: (1) If the total amount of deferred taxes and interest plus the total amount of all other unsatisfied liens on the homestead exceeds 85 percent of the fair market value of the homestead as shown on …

Corporate net worth tax. Exemption of companies separately taxed, §48-13-71. INTANGIBLE RECORDING TAX, §§48-6-60 to 48-6-77. Actions. Failure to pay bars action on indebtedness, §48-6-77. Refund of protested amount, §48-6-76. Affidavits. Long-term note secured by real estate. Fil…

Income taxes. Current income tax payment. Assessable penalties and interest, §48-7-126. Failure by taxpayer to claim or list credits. No interest paid on refunds due to, §48-2-35. Refunds for overpayments of withheld taxes, §48-7-112. Taxes not timely paid, §48-7-81. Intangible r…

Setoff debt collection. Income tax refunds generally, §§48-7-160 to 48-7-170. Property taxes. Homes for the aged. Exemption of nonprofit homes, §48-5-41. Homestead exemption, §§48-5-47, 48-5-47.1, 48-5-48.3. Exemption from educational taxes of individuals 62 or older, §48-5-52. Fa…

Unsatisfied liens, §48-5-78. Income taxes. Corporations or nonresidents. Rejection of application for permission to use other method of allocation, §48-7-35. Delinquency of employers required to deduct and withhold tax, §48-7-108. Violation of notice, §48-7-127.

Homestead tax deferral for individuals 62 or older. Proof of fire and extended coverage, §48-5-74. INSURANCE COMPANIES.

Penalties, §48-5-84. Foreclosure. Payment by holder of deed to secure debt or mortgagee, §48-5-81. 302 INDEX AGED PERSONS —Cont’d Homestead tax deferral for individuals 62 or older —Cont’d Generally, §48-5-72. Grant of deferral. Limitations, §48-5-73. Hearings on appeal to board …

Notice of interest outstanding, §48-5-77. Partial payments applied to accrued interest, §48-5-79. Payment, §48-5-78. Prepayment of accrued interest, §48-5-79. Lien on deferred taxes and interest, §48-5-76. Report on outstanding liens, §48-5-78. Unsatisfied liens in excess of 85 pe…

Delinquent deferred taxes, §48-5-78. Disapproval of application, §48-5-74. Distribution of deferred taxes and interest payments, §48-5-80. Restrictions on distributions from escrow account, §48-5-79. Escrow accounts. Deposit of prepayments into, §48-5-79. Restrictions on distribu…

Nothing in this part shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property. History. Code 1933, § 91A-2413, enacted by Ga. L. 1980, p. 1707, § 1. 48-5-84. Penalties for willfully filing incorrect information.

Property taxes. Bona fide conservation use property. Equestrian events not considered breach of covenant, §48-5-7.4. HOSPITAL FINANCING AUTHORITY. Sales and use taxes. Exemptions, §48-8-3. HOSPITALS. Income taxes. Exemption of cooperative hospital service organizations, §48-7-25. …