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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
Universal Citation:
GA Code § 48-5-1 (2023)
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The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as otherwise provided in this chapter.
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