2022 Georgia Code
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
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.
History. Civil Code 1895, § 778; Civil Code 1910, § 1018; Code 1933, § 92-110; Code 1933, § 91A-1021, enacted by Ga. L. 1978, p. 309, § 2.
History of Code section.
This Code section is derived from the decisions in National Bank v. Danforth, 80 Ga. 55 , 7 S.E. 546 (1887); Burns v. Lewis, 86 Ga. 591 , 13 S.E. 123 (1891); Wells v. Mayor of Savannah, 87 Ga. 397 , 13 S.E. 442 (1891); Wells v. Mayor of Savannah, 107 Ga. 1 , 32 S.E. 669 (1899), aff’d, 181 U.S. 531, 21 S. Ct. 697 , 45 L. Ed. 986 (1901).
Law reviews.
For comment on Bell v. Summerlin, 188 Ga. 648 , 4 S.E.2d 831 (1939), see 2 Ga. B. J. 54 (1940).
For comment on Townsend v. McIntosh, 205 Ga. 643 , 54 S.E.2d 592 (1949), see 12 Ga. B. J. 205 (1949).
For article surveying developments in Georgia real property law from mid-1980 through mid-1981, see 33 Mercer L. Rev. 219 (1981).
