2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property


Overassessment of Income-Producing Property - Neighborhood Shopping Center, 3 POF2d 1.

Market Value of Single-Family Residence - Market Comparison Appraisal, 5 POF2d 411.

Valuation of Structure Based on Reproduction or Replacement Cost, 8 POF2d 399.


- Where wrecked vessel taxable, 8 A.L.R. 663.

Payment of tax assessment which improperly describes property owned by taxpayer as good payment on that property, 23 A.L.R. 79.

Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 28 A.L.R. 983; 55 A.L.R. 503.

Outstanding lease as affecting taxable value of property against owner, 30 A.L.R. 361.

Validity and effect of condition of dedication that remaining property shall not be subject to assessments for improvements, 37 A.L.R. 1357.

Inclusion in assessment for public improvement of amount to cover delinquencies as contrary to constitutional guaranties, 42 A.L.R. 1185.

Place of taxation of dam, flowage rights, or water power, 64 A.L.R. 143.

Deduction of fixed periodical percentage ("straight-line method") as proper method of determining depreciation for purposes of property or income taxes, 71 A.L.R. 971.

Right to recover back taxes paid upon property assessed in wrong district, 94 A.L.R. 1223.

What is a property tax as distinguished from excise, license, and other taxes, 103 A.L.R. 18.

Situs as between different states or countries of tangible chattels for purposes of property taxation, 110 A.L.R. 707.

Conditional sales in relation to taxation, 110 A.L.R. 1499.

Doctrine of equitable conversion in relation to taxation, 112 A.L.R. 23.

Tax on corporations as affected by fact that corporation is not actually engaged in or carrying on business for which it was incorporated, 124 A.L.R. 1109.

Validity of so-called "sales tax", 128 A.L.R. 893.

Situs for property taxation as between different governmental units within state of personal property or interests therein held by trustees, executors, or administrators, 129 A.L.R. 273.

Books or records of title abstracts as subject of property taxes, 149 A.L.R. 1038.

Price paid or received by taxpayer for property as evidence of its value for tax purposes, 160 A.L.R. 684.

Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 A.L.R. 1316.

Property destined for, or in course of, removal from state as subject to taxation therein, 11 A.L.R.2d 938.

Method of calculating value of stock of goods or the like for purposes of tangible personal property tax, 66 A.L.R.2d 833.

Requirement of full-value real property taxation assessments, 42 A.L.R.4th 676.

Oil and gas royalty as real or personal property, 56 A.L.R.4th 539.

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