Georgia Code, Title 48, Chapter 5, Article 6 - Municipal Taxation

• § 48-5-350 - Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities
  Every municipality may levy and collect municipal taxes upon all taxable property within the limits of the municipality to provide for financial assistance to...
• § 48-5-351 - Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems
  Each municipality may levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or
• § 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
  (a) The provisions of any municipal charter to the contrary notwithstanding, in determining the fair market value of property within their respective tax jurisdictions...
• § 48-5-353 - Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes
  Except as otherwise provided in Code Section 48-5-7, the board of tax assessors in each municipality which has such a board pursuant to the...
• § 48-5-354 - Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants
  The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged...
• § 48-5-355 - Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers
  Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon...
• § 48-5-356 - Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State
  No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction...
• § 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
  Whenever the owners of land abutting on any street or sidewalk petition to have the street or sidewalk improved and the state or any...
• § 48-5-358 - Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales At Public Auction; Right of Redemption
  Each municipality may enforce the collection of any amount due or to become due for paving streets or alleys, laying sewers and drains, or...
• § 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
  (a) The time, place, and manner of the sale of real and personal property for taxes due municipalities shall be the same as that...
• § 48-5-359.1 - Contract With County Tax Commissioner to Assess and Collect Municipal Taxes and Prepare Tax Digest
  (a) (1) (A) This paragraph shall apply to a county which has fewer than 50,000 tax parcels within such county. (B) Any county and...
• § 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
  (a) When any finance officer or other person authorized to collect the taxes due any municipality can find no property of the defendant on...
• § 48-5-361 - Applicability to Counties
  Nothing contained in this article shall be construed to apply to any county unless application to counties is expressly provided in a particular provision...

Last modified: October 14, 2016