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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 1 - General Provisions (§§ 48-5-1 — 48-5-34)
- § 48-5-1. Legislative intent
- § 48-5-2. Definitions
- § 48-5-3. Taxable property
- § 48-5-4. Ad valorem taxation of property of federal corporations and agencies
- § 48-5-5. No situs status for foreign merchandise in transit and property with contract for commercial printing services
- § 48-5-6. Return of property at fair market value
- § 48-5-7. Assessment of tangible property
- § 48-5-7.1. Tangible real property devoted to agricultural purposes
- § 48-5-7.2. Preferential assessment for rehabilitated historic property
- § 48-5-7.3. Preferential assessment for landmark historic property
- § 48-5-7.4. (For effective date, see note.) Preferential assessment for bona fide conservation use property and bona fide residential transitional property
- § 48-5-7.5. Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment
- § 48-5-7.6. Preferential assessment for brownfield property
- § 48-5-7.7. Preferential assessment for forest land conservation use property
- § 48-5-8. [Reserved] Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill
- § 48-5-9. Persons liable for taxes on property
- § 48-5-9.1. Forms of payment
- § 48-5-10. Returnable property
- § 48-5-11. Situs for returns by residents
- § 48-5-12. Situs of returns by nonresidents
- § 48-5-13. Instruction for local tax officials and staff
- § 48-5-14. Liability of nonresidents, agents of nonresidents, and their property
- § 48-5-15. Returns of taxable real property
- § 48-5-15.1. Returns of real property and tangible personal property located on airport premises
- § 48-5-16. Return of tangible personal property in county where business conducted; exemptions; boats; aircraft
- § 48-5-17. Proceedings to determine county entitled to return and payment; collection pending determination; commissions
- § 48-5-18. Time for making tax returns
- § 48-5-19. Signature and declaration of persons making returns of taxable property
- § 48-5-20. Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return
- § 48-5-21. Return and collection of taxes on property unlawfully exempted
- § 48-5-22. Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted
- § 48-5-23. Collection and payment of taxes on tangible property in installments; authorization; alternate procedure
- § 48-5-24. Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions
- § 48-5-25. Proportionate payments of property taxes by owners and persons with interest in or on property
- § 48-5-26. Payment of taxes on real property by owners or transferees
- § 48-5-27. Collection of taxes for former years
- § 48-5-28. Priority of taxes over other claims; superiority of security deed
- § 48-5-29. Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments
- § 48-5-30. Filing extension for service personnel serving abroad
- § 48-5-31. Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure
- § 48-5-31.1. Contract with local government and tax commissioner for prepayment of ad valorem taxes
- § 48-5-32. Publication by county of ad valorem tax rate
- § 48-5-32.1. Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax
- § 48-5-33. Temporary tax relief to buildings in disaster area; assessment; local authority; appeals
- § 48-5-33.1. Temporary tax relief for standing timber; procedure; certification form; cooperation with State Forestry Commission; regulations
- § 48-5-34. Tax bill; procedures and requirements
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