There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 1 - GENERAL PROVISIONS
- § 48-5-1 - Legislative intent
- § 48-5-2 - (For effective date, see note.) Definitions
- § 48-5-3 - Taxable property
- § 48-5-4 - Ad valorem taxation of property of federal corporations and agencies
- § 48-5-5 - Acquisition of situs by foreign merchandise in transit
- § 48-5-6 - Return of property at fair market value
- § 48-5-7 - Assessment of tangible property
- § 48-5-7.1 - Tangible real property devoted to agricultural purposes -- Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of covenant
- § 48-5-7.2 - Certification as rehabilitated historic property for purposes of preferential assessment
- § 48-5-7.3 - Landmark historic property
- § 48-5-7.4 - Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report
- § 48-5-7.5 - Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment
- § 48-5-7.6 - "Brownfield property" defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of property owners; transfers of property; costs; appeals; penalty and creation of lien against property
- § 48-5-7.7 - Short title; definitions
- § 48-5-8 - Manner and time of making state levy; notice on taxpayer's ad valorem tax bill
- § 48-5-9 - Persons liable for taxes on property
- § 48-5-9.1 - (Effective January 1, 2011) Forms of payment
- § 48-5-10 - Returnable property
- § 48-5-11 - Situs for returns by residents
- § 48-5-12 - Situs of returns by nonresidents
- § 48-5-13 - (Effective January 1, 2011) Instruction for local tax officials and staff
- § 48-5-14 - Liability of nonresidents, agents of nonresidents, and their property
- § 48-5-15 - Returns of taxable real property
- § 48-5-15.1 - Returns of real property and tangible personal property located on airport
- § 48-5-16 - Return of tangible personal property in county where business conducted; exemptions; boats; aircraft
- § 48-5-17 - Proceedings to determine county entitled to return and payment; collection pending determination; commissions
- § 48-5-18 - (For effective date, see note.) Time for making tax returns
- § 48-5-19 - Signature and declaration of persons making returns of taxable property
- § 48-5-20 - Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return
- § 48-5-21 - Return and collection of taxes on property unlawfully exempted
- § 48-5-22 - Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty
- § 48-5-23 - (For effective date, see note.) Collection and payment of taxes on tangible property in installments; authorization; alternate procedure
- § 48-5-24 - Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions
- § 48-5-25 - Proportionate payments of property taxes by owners and persons with interest in or on property
- § 48-5-26 - Payment of taxes on real property by owners or transferees
- § 48-5-27 - Collection of taxes for former years
- § 48-5-28 - Priority of taxes over other claims; superiority of security deed
- § 48-5-29 - Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments
- § 48-5-30 - Filing extension for service personnel serving abroad
- § 48-5-31 - Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure
- § 48-5-32 - Publication by county of ad valorem tax rate
- § 48-5-32.1 - (For effective date, see note.) Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax
- § 48-5-33 - Inclusion of standing timber as part of real property
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