2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 6 - Municipal Taxation (§§ 48-5-350 — 48-5-361)
Annotations
Research References & Practice Aids
RESEARCH REFERENCES ALR.Constitutionality of statute subjecting tax levy by municipal authorities to review or modification by state authorities, 70 A. L. R. 1243.
Property of one municipality within territorial limits of another as subject to taxation by latter, 81 A. L. R. 1518; 99 A. L. R. 1143.
Right to interpose setoff or counterclaim against municipal claims, 90 A. L. R. 431.
Municipal tax imposed upon or measured by sales of gasoline by one conducting business within city limits as payable in respect of sales or deliveries beyond city limits, 95 A. L. R. 1524; 106 A. L. R. 1332.
Limitation of power to tax as limitation of power to incur indebtedness or vice versa, 97 A. L. R. 1103.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 A. L. R. 597.
Validity of municipal admission tax for college football games or other college sponsored public events, 60 A. L. R.3d 1027.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
- § 48-5-350. Power to levy and collect tax to provide funds for municipal development authorities
- § 48-5-351. Power to levy and collect taxes to pay benefits under teacher retirement systems
- § 48-5-352. Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property
- § 48-5-353. Basis for fair market value of property subject to both municipal and county ad valorem taxes
- § 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants
- § 48-5-355. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers
- § 48-5-356. Exemption from municipal taxation of agricultural products and livestock raised in state
- § 48-5-357. Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers
- § 48-5-358. Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption
- § 48-5-359. Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale
- § 48-5-359.1. Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes
- § 48-5-360. Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings
- § 48-5-361. Applicability to counties
