2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 1 - General Provisions
§ 48-5-10. Returnable Property
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.
(Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6202; Code 1933, § 91A-1008, enacted by Ga. L. 1978, p. 309, § 2.)
Law reviews.- For article, "Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State," 28 Ga. St. B. J. 108 (1991). For annual survey on real property, see 64 Mercer L. Rev. 255 (2012).
JUDICIAL DECISIONS
Component parts for installation outside state exempt as inventory.
- Component parts of a self-checkout system purchased by a retailer and which were held in Georgia for shipment to retail stores in other states were exempt from ad valorem tax under the freeport exemption in O.C.G.A. § 48-5-48.2(c)(3), which included inventory; the fact that the components required installation did not render the components "in the process of manufacture or production." Fayette Cty. Bd. of Tax Assess. v. WalMart Stores, Inc., 354 Ga. App. 584, 841 S.E.2d 104 (2020).
First day of tax year controlled bankruptcy debtor's liability.
- Chapter 13 debtor was liable for property taxes assessed against the property despite the fact that the debtor's lender was granted relief from stay. Under O.C.G.A. §§ 48-2-55 and48-5-10, the debtor remained personally liable for the taxes because the debtor was the title holder of the property on the first day of each tax year for which an unsecured priority claim was made. Waddy v. Fulton County Tax Comm'r (In re Waddy), Bankr. (Bankr. N.D. Ga. Sept. 23, 2010).
Cited in DeKalb County Bd. of Tax Assessors v. W.C. Harris & Co., 248 Ga. 277, 282 S.E.2d 880 (1981); Georgia Marble Co. v. Whitlock, 260 Ga. 350, 392 S.E.2d 881 (1990); Jamestown Assocs. v. Fulton County Bd. of Tax Assessors, 228 Ga. App. 360, 492 S.E.2d 1 (1997); White Cloud Charter, Inc. v. DeKalb County Bd. of Tax Assessors, 238 Ga. App. 805, 520 S.E.2d 708 (1999); Nat'l Tax Funding, L.P. v. Harpagon Co., 277 Ga. 41, 586 S.E.2d 235 (2003); Int'l Auto Processing, Inc. v. Glynn County, 287 Ga. App. 431, 651 S.E.2d 535 (2007); Muscogee County Bd. of Tax Assessors v. Pace Indus., 307 Ga. App. 532, 705 S.E.2d 678 (2011).
OPINIONS OF THE ATTORNEY GENERALPersonal property is generally subject to taxation in county where owner resides on January 1 of that year, unless the property is connected with some trade or business which is situated more or less permanently in another county. 1965-66 Op. Att'y Gen. No. 65-104.
Construing former Code 1933, §§ 92-6202 and 92-6208 (see now O.C.G.A. §§ 48-5-10 and48-5-16) together, a dealer engaged in business in one county on January 1 who, subsequent to that date, removes the dealer's business to another county is liable under former Code 1933, § 92-6208 (see now O.C.G.A. § 48-5-16) to the first county for ad valorem taxes on all personal property of whatever kind, connected with or used in such business. The fact that the property was moved from the county after January 1 would not relieve the owner from taxation in the county in which the property was located on January 1. 1958-59 Op. Att'y Gen. p. 350.
Prorating tax liability of persons who are resident for only part of year.- Person resident in this state on January 1 but for only part of the year is liable for ad valorem taxation for the entire year since there is no provision for prorating of taxes. 1954-56 Op. Att'y Gen. p. 666.
Taxation of property bought or sold after January 1.- Owner must return and pay tax for a given year on property owned on January 1 of that year, even if subsequently sold, but is not required to return or pay tax for that year on property bought after January 1. 1954-56 Op. Att'y Gen. p. 666.
Tax commissioner not required to aid owner in shifting taxes to subsequent purchasers.- Tax commissioner is not required to handle an account in such a manner as to permit a firm owning property on January 1 to require subsequent purchasers of lots to pay ad valorem taxes due thereon. 1954-56 Op. Att'y Gen. p. 667.
Taxation of automobiles shipped into state after January 1.- Automobiles shipped into this state after January 1 of any year are not subject to ad valorem taxes for that year. If the automobiles are in the state on January 1, the person owning such automobiles on January 1 of any year is liable for ad valorem taxes thereon. 1952-53 Op. Att'y Gen. p. 427.
When taxation of annexed property may commence.- Property annexed by a city may be made subject to ad valorem taxation as of January 1 following the annexation. 1969 Op. Att'y Gen. No. 69-259.
Municipal corporation may tax property having a tax situs within the municipality's corporate limits on January 1 of the tax year; for example, property annexed into a city on February 10, 1970, would not be subject to 1970 taxes. 1970 Op. Att'y Gen. No. U70-96.
Tax lien on a transferred piece of property follows that property even if the property is transferred to a tax-exempt public entity. However, the original owner can still be held responsible for the tax liability. Accordingly, the county should not voluntarily prorate the taxes due on that property unless the county does so pursuant to a bargained for consideration in a binding agreement entered into in order to acquire the property. 1988 Op. Att'y Gen. No. U88-12.
Tax lien follows property which the county acquires by donation, purchase, or condemnation, if the full tax amount cannot be collected against the original owner. 1988 Op. Att'y Gen. No. U88-12.
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, § 624.
C.J.S.- 84 C.J.S., Taxation, §§ 82, 541 et seq. 85 C.J.S., Taxation, §§ 991, 992.
