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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-5-1 Legislative intent
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The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as …
O.C.G.A. § 48-5-10 Returnable property
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All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return. History. Ga. L. 1913, p. 123, § 1; Code 1…
O.C.G.A. § 48-5-11 Situs for returns by residents
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Unless otherwise provided by law, all: (1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and (2) Personal property of a resident individual shall be returned for taxation to the tax …
O.C.G.A. § 48-5-12 Situs of returns by nonresidents
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Unless otherwise provided by law, all real and personal property of 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, § 82…