2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 3 - County Tax Officials and Administration (Pts. 1 — 5)
Annotations
Research References & Practice Aids
RESEARCH REFERENCES ALR.Exemption from taxation of the property of a Y. M. C. A. or Y. W. C. A., 34 A. L. R. 1067; 81 A. L. R. 1453.
Homestead as subject to assessment for local improvements, 79 A. L. R. 712.
Reservation of option or conditions in conveyance which may operate to defeat or extinguish title of exempt grantee as affecting exemption of real estate from taxation, 98 A. L. R. 1372.
Constitutionality of statutes relieving property subject to assessment for improvements from all or part of such assessment, 105 A. L. R. 1169.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 A. L. R. 597.
Constitutionality, construction, and application of statutes which exempt from taxation mineral land or land used or suitable for growing of certain products or which discriminate in favor of such land, 126 A. L. R. 724.
Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 A. L. R. 461.
Tax exemptions and the contract clause, 173 A. L. R. 15.
Statutory provision that specified fund or property shall be “exempt from taxation,” “exempt from any tax,” or the like, as exempting such property from estate or succession taxes, 47 A. L. R.2d 999.
Legislative power to exempt from taxation property, purposes, or uses additional to those specified in Constitution, 61 A. L. R.2d 1031.
When is corporation, community chest, fund, foundation, or club “organized and operated exclusively” for charitable or other exempt purposes under Internal Revenue Code, 69 A. L. R.2d 871.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
