2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 2 - Property Tax Exemptions and Deferral (Pts. 1 — 2)

Annotations

JUDICIAL DECISIONS

Editor’s notes.

In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-2 are included in the annotations for this article.

Construction of tax exemptions must not conflict with legislative intent. —

Rule of strict construction of tax exemptions does not relieve a court of the duty of interpreting the exemption by the ordinary rules of construction in order to carry out the intention of the General Assembly and does not apply if there is no language in an Act justifying or requiring construction. A fair and reasonable construction of a statute or contract must always be adopted, giving the language used its ordinary meaning, and taking into consideration the purpose and spirit of the exemption as well as the public policy entertained at the time and the history of the times when the statute was passed. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S. E.2d 61, 1944 Ga. App. LEXIS 374 (1944) (decided under former Code 1933, Ch. 92-2).

Strict construction requires elimination of well-founded doubts, not mere possibility of doubt. —

Rule that exemptions must be strictly construed in favor of the taxing power does not mean that if there is a possibility of a doubt it is to be at once resolved against the exemption. It simply means that if, after the application of all rules of interpretation for the purpose of ascertaining the intention of the General Assembly a well-founded doubt exists, then an ambiguity occurs which may be settled by the strict rule of construction. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S. E.2d 61, 1944 Ga. App. LEXIS 374 (1944) (decided under former Code 1933, Ch. 92-2).

Strict construction of tax exemptions does not require that the narrowest possible meaning be given to words descriptive of the exemption. Turner v. Board of County Tax Assessors, 71 Ga. App. 374, 31 S. E.2d 61, 1944 Ga. App. LEXIS 374 (1944) (decided under former Code 1933, Ch. 92-2).

Opinion Notes

OPINIONS OF THE ATTORNEY GENERAL Exception to penalty provided for in article. —

Penalty provided in O. C. G. A. § 48-2-44(b) applies to all state and local ad valorem property taxes, except if original tax due is $500.00 or less and is on homestead property as defined in O. C. G. A. Art. 2, Ch. 5, T. 48. The penalty applies to no other taxes. 1981 Op. Att'y Gen. No. 81-86.

Research References & Practice Aids

RESEARCH REFERENCES ALR.

Exemption of part of building or part of its value for taxation, 159 A. L. R. 685.

Tax exemption of real property as affected by time of acquisition of title by private owner entitled to exemption, 54 A. L. R.2d 996.

Hierarchy Notes:

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 5