Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-5-515 Sales and use taxes
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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…
O.C.G.A. § 48-5-519 Sales and use taxes
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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…
O.C.G.A. § 48-5-52.1 Income taxes
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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…
O.C.G.A. § 48-5-520 Real property
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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…
O.C.G.A. § 48-5-524 Franchise tax
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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,…
O.C.G.A. § 48-5-53 Fraudulent claims, §48-5-51
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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…
O.C.G.A. § 48-5-540 Definitions
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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…
O.C.G.A. § 48-5-541 Property tax return on airline flight equipment; penalties
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(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…
O.C.G.A. § 48-5-543 Airports
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Situs for taxation of property, §48-5-15.1. Appeals.
O.C.G.A. § 48-5-545 Valuation of aircraft, §48-5-543
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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.
O.C.G.A. § 48-5-546 Appropriations
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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…
O.C.G.A. § 48-5-55 Continuation of constitutional exemptions from ad valorem taxation
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(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 …
O.C.G.A. § 48-5-56 Sales and use taxes
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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…
O.C.G.A. § 48-5-6 Return of property at fair market value
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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…
O.C.G.A. § 48-5-600 Definitions
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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 …
O.C.G.A. § 48-5-601 Appeals, §48-5-605
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Manual for appraisals, §48-5-602. Assessment, §48-5-7. Certification as qualified owner, §48-5-603. Appeals, §48-5-605.
O.C.G.A. § 48-5-602 Forms
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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…
O.C.G.A. § 48-5-603 Certification as qualified owner; requirements
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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…
O.C.G.A. § 48-5-604 Taxation
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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. …
O.C.G.A. § 48-5-605 Determination, §48-5-601
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Manual for appraisals, §48-5-602. APPROPRIATIONS.
O.C.G.A. § 48-5-607 Definitions
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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…
O.C.G.A. § 48-5-7 Assessment of tangible property
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(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. …
O.C.G.A. § 48-5-7.1 Tangible real property devoted to agricultural purposes
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(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…
O.C.G.A. § 48-5-7.2 County boards of tax assessors
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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…
O.C.G.A. § 48-5-7.3 Preferential assessment for landmark historic property
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(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-…
O.C.G.A. § 48-5-7.4 Bona fide production of trees
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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…
O.C.G.A. § 48-5-7.5 Tax executions
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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. …
O.C.G.A. § 48-5-7.6 Preferential assessment for brownfield property
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(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…
O.C.G.A. § 48-5-7.7 CEMETERIES
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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…
O.C.G.A. § 48-5-70 Short title
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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.
O.C.G.A. § 48-5-71 Definitions
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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…
O.C.G.A. § 48-5-72.1 Filing, §48-5-72
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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…
O.C.G.A. § 48-5-73 Limitations on grant of homestead tax deferral
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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 …
O.C.G.A. § 48-5-74 INSURANCE COMPANIES
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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…
O.C.G.A. § 48-5-75 Time of accrual of interest, §48-5-75
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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…
O.C.G.A. § 48-5-76 Medical assistance for aged
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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…
O.C.G.A. § 48-5-77 Disapproval of application, §48-5-74
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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.
O.C.G.A. § 48-5-78 Property taxes
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Homestead tax deferral for individuals 62 or older. Proof of fire and extended coverage, §48-5-74. INSURANCE COMPANIES.
O.C.G.A. § 48-5-79 Filing of incorrect information
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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 …
O.C.G.A. § 48-5-80 Lien, §48-5-76
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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…
O.C.G.A. § 48-5-82 Definitions, §48-5-71
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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…
O.C.G.A. § 48-5-83 Construction of part
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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.
O.C.G.A. § 48-5-84 HORSES
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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. …
O.C.G.A. § 48-5-9 Legislative intent
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(For effective date, see note.) Definitions. Taxable property. Ad valorem taxation of property of federal corporations and agencies. No situs status for foreign merchandise in transit and property with contract for commercial printing services. Return of property at fair market va…
O.C.G.A. § 48-5-9.1 Forms of payment
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The governing authority of each county or municipality may by appropriate resolution or ordinance elect to receive in payment of ad valorem taxes any form of payment. History. Code 1981, § 48-5-9.1, enacted by Ga. L. 2010, p. 1104, § 9-2/SB 346. 48-5-10. Returnable property.
O.C.G.A. § 48-5A-1 Definitions
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As used in this chapter, the term: (1) “Applicable rollback” means a: (A) Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section 48-8-91 in a county or municipality that levies a local option sales tax; (B) Rollback of an ad valorem tax millage rate…
O.C.G.A. § 48-5A-2 Funds for forest land conservation
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In each year the General Assembly shall appropriate to the department funds for forest land conservation use assistance grants to counties, municipalities, and county or independent school districts pursuant to Article VII, Section I, Paragraph III(f) of the Constitution. The Gen…
O.C.G.A. § 48-5A-3 Local assistance grants
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(a) Pursuant to the appropriation of funds as provided in Code Section 48-5A-2, such grants shall be allotted to each county, municipality, and county or independent school district in the state as provided in this Code section. (b) The revenue reduction to each county, municipal…
O.C.G.A. § 48-5A-4 Administration
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The commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments procedures. History. Code 1981, § 48-5A-4, enacted by Ga. L. 2008, p. 297, § 4/HB 1211.
O.C.G.A. § 48-5A-5 Retention of funds for administrative costs
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Pursuant to Article VII, Section I, Paragraph III(f) of the Constitution, the commissioner shall deduct and retain an amount equal to 3 percent of an assistance grant upon distribution of such assistance grant to a county, municipality, or county or independent school district as…