2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 1 - General Provisions
§ 48-5-15. Returns of Taxable Real Property

1. All improved and unimproved real property in this state which is subject to taxation shall be returned by the person owning the real property or by his or her agent or attorney to the tax receiver or tax commissioner of the county where the real property is located.
2. If the real property has a district, number, and section designation, the tax receiver or tax commissioner shall require the person making a return of the real property to return it by district, number, and section designation. If the real property has no designation by district, number, and section, it shall be returned by such description as will enable the tax receiver or tax commissioner to identify it.
3. No tax receiver or tax commissioner shall receive any return of real property which does not designate the real property as provided in this Code section. The commissioner shall not allow any tax receiver or tax commissioner who receives returns in any manner other than as provided in this Code section any compensation or percentage for his services.

(Ga. L. 1872, p. 77, § 1; Code 1873, § 873; Code 1882, § 873; Civil Code 1895, § 820; Civil Code 1910, § 1068; Code 1933, § 92-6206; Ga. L. 1964, p. 333, § 1; Code 1933, § 91A-1011, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1991, p. 1110, § 1; Ga. L. 1992, p. 1643, § 1; Ga. L. 2010, p. 564, § 1/HB 963.)

- Ga. L. 1991, p. 1110, § 3(b), not codified by the General Assembly, provides, in part, that the 1991 amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 1991.

JUDICIAL DECISIONS

Failure to itemize specific property interests.

- After an owner of mineral rights had entered into an agreement with the county where the property was located to pay lump-sum taxes without itemizing the specific property interests, the agreement did not meet the requirements of O.C.G.A. § 48-5-15, nor did it constitute payment of taxes due within the meaning of O.C.G.A. § 44-5-168. Georgia Marble Co. v. Whitlock, 260 Ga. 350, 392 S.E.2d 881 (1990), cert. denied, 498 U.S. 1025, 111 S. Ct. 675, 112 L. Ed. 2d 667 (1991).

- Following a bench trial, an order was issued establishing the 1997 fair market value of the taxpayer's property at a value of $4,709,000.00, which was an amount greater than the value set by the board of equalization; however, when the taxpayer paid taxes in 1997, 1998, and 1999, the taxpayer did so based on the board of equalization's 1997 valuation and because the 1997 value of the taxpayer's property was finally determined to be $4,709,000.00, the taxpayer automatically returned the property in 1998 and 1999 at that value and, thus, the taxpayer underpaid the taxpayer's taxes for the 1997, 1998, and 1999 tax years and the tax assessors were entitled to summary judgment finding that the taxpayer had underpaid the taxpayer's taxes and owed additional sums. Pine Pointe Hous., L. P. v. Bd. of Tax Assessors, 269 Ga. App. 855, 605 S.E.2d 443 (2004).

- Filing by the seller of property of a real estate tax transfer form that was not signed by the buyer, did not contain an oath as required by O.C.G.A. § 48-5-19, and did not contain section numbers of the parcels of property was not sufficient to serve as a return of real property. CC Office Assocs. v. DeKalb County, 219 Ga. App. 101, 464 S.E.2d 243 (1995).

- In performance of the commissioner's duty to examine tax returns before receiving the returns, a commissioner has discretion to reject returns signed by a person other than the owner, absent proof of authorization. Southern Tax Consultants, Inc. v. Scott, 267 Ga. 347, 478 S.E.2d 126 (1996).

Cited in Int'l Auto Processing, Inc. v. Glynn County, 287 Ga. App. 431, 651 S.E.2d 535 (2007).

OPINIONS OF THE ATTORNEY GENERAL

Combined return of adjoining tracts.

- Adjoining tracts of land, acquired at different times, can be combined and returned as one tract in a tax return. 1958-59 Op. Att'y Gen. p. 338.

- Owners of property lying on or across county lines must return to the tax receiver of each county the portion lying in such county. 1945-47 Op. Att'y Gen. p. 556; 1967 Op. Att'y Gen. No. 67-81.

- If land is divided by a county line, the applicant for homestead exemption is entitled to the exemption in each of the counties in proportion to the value of property located therein, provided all other requirements for exemptions are met. 1967 Op. Att'y Gen. No. 67-81.

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 624.

- 84 C.J.S., Taxation, §§ 436 et seq., 443 et seq.

- Liability for taxes accruing after execution of contract for sale of land and before conveyance, 12 A.L.R. 411.

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

Sufficiency of description of property on tax rolls or in tax proceedings, by reference to map, plat, or survey, 137 A.L.R. 184.