There is a newer version of the Georgia Code
2010 Georgia Code
O.C.G.A. 48-5-9 (2010)
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 1 - GENERAL PROVISIONS
§ 48-5-9 - Persons liable for taxes on property
48-5-9. 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.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.