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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 1 - GENERAL PROVISIONS (§§ 48-5-1 — 48-5-34)
- Section 48-5-1 - Legislative intent
- Section 48-5-2 - [See Note] Definitions (§ 48-5-2)
- Section 48-5-3 - Taxable property
- Section 48-5-4 - Ad valorem taxation of property of federal corporations and agencies
- Section 48-5-5 - Acquisition of situs by foreign merchandise in transit
- Section 48-5-6 - Return of property at fair market value
- Section 48-5-7 - Assessment of tangible property
- Section 48-5-7.1 - Tangible real property devoted to agricultural purposes - Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of covenant
- Section 48-5-7.2 - Certification as rehabilitated historic property for purposes of preferential assessment
- Section 48-5-7.3 - Landmark historic property
- Section 48-5-7.4 - Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report
- Section 48-5-7.5 - Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment
- Section 48-5-7.6 - "Brownfield property" defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of owners; transfers of property; costs; appeals; creation of lien against property; extension of preferential assessment
- Section 48-5-7.7 - Georgia forest land protection; short title; method, qualifications, and conditions of preferential assessment
- Section 48-5-8 - [Reserved] Manner and time of making state levy; notice on taxpayer's ad valorem tax bill
- Section 48-5-9 - Persons liable for taxes on property
- Section 48-5-9.1 - Forms of payment
- Section 48-5-10 - Returnable property
- Section 48-5-11 - Situs for returns by residents
- Section 48-5-12 - Situs of returns by nonresidents
- Section 48-5-13 - Instruction for local tax officials and staff
- Section 48-5-14 - Liability of nonresidents, agents of nonresidents, and their property
- Section 48-5-15 - Returns of taxable real property
- Section 48-5-15.1 - Returns of real property and tangible personal property located on airport
- Section 48-5-16 - Return of tangible personal property in county where business conducted; exemptions; boats; aircraft
- Section 48-5-17 - Proceedings to determine county entitled to return and payment; collection pending determination; commissions
- Section 48-5-18 - Time for making tax returns
- Section 48-5-19 - Signature and declaration of persons making returns of taxable property
- Section 48-5-20 - Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return
- Section 48-5-21 - Return and collection of taxes on property unlawfully exempted
- Section 48-5-22 - Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty
- Section 48-5-23 - Collection and payment of taxes on tangible property in installments; authorization; alternate procedure
- Section 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
- Section 48-5-25 - Proportionate payments of property taxes by owners and persons with interest in or on property
- Section 48-5-26 - Payment of taxes on real property by owners or transferees
- Section 48-5-27 - Collection of taxes for former years
- Section 48-5-28 - Priority of taxes over other claims; superiority of security deed
- Section 48-5-29 - Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments
- Section 48-5-30 - Filing extension for service personnel serving abroad
- Section 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
- Section 48-5-31.1 - "Local government" defined; contract for prepayment of ad valorem taxes; accounting; no debt of local government created
- Section 48-5-32 - Publication by county of ad valorem tax rate
- Section 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
- Section 48-5-33 - Temporary tax relief to buildings in disaster area; assessment; local authority; appeals
- Section 48-5-34 - [For Repeal, See Note] [Effective 1/1/2025] [Ad valorem property tax bill form]
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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