Georgia Code, Title 48, Chapter 5, Article 1 - General Provisions

• § 48-5-1 - Legislative Intent
  The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value...
• § 48-5-2 - Definitions
  As used in this chapter, the term: (.1) "Arm's length, bona fide sale" means a transaction which has occurred in good faith without fraud...
• § 48-5-3 - Taxable Property
  All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall...
• § 48-5-4 - Ad Valorem Taxation of Property of Federal Corporations and Agencies
  Except as prohibited by the Constitution and laws of the United States, all property owned or possessed in this state by a corporation organized...
• § 48-5-5 - Acquisition of Situs by Foreign Merchandise in Transit
  (a) Foreign merchandise in transit shall acquire no situs so as to become subject to ad valorem taxation by political subdivisions of this state...
• § 48-5-6 - Return of Property At Fair Market Value
  All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter.
• § 48-5-7 - Assessment of Tangible Property
  (a) Except as otherwise provided in this Code section, taxable tangible property shall be assessed at 40 percent of its fair market value and...
• § 48-5-7.1 - Tangible Real Property Devoted to Agricultural Purposes -- Definition; Persons Entitled to Preferential Tax Assessment; Covenant to Maintain Agricultural Purposes; Penalty for Breach of Covenant
  (a) For purposes of this article, "tangible real property which is devoted to 'bona fide agricultural purposes'": (1) Is tangible real property, the primary...
• § 48-5-7.2 - Certification As Rehabilitated Historic Property for Purposes of Preferential Assessment
  (a)(1) For the purposes of this article, "rehabilitated historic property" means tangible real property which: (A) Qualifies for listing on the Georgia Register of...
• § 48-5-7.3 - Landmark Historic Property
  (a) (1) For the purposes of this Code section, "landmark historic property" means tangible real property which: (A) Has been listed on the National...
• § 48-5-7.4 - Bona Fide Conservation Use Property; Residential Transitional Property; Application Procedures; Penalties for Breach of Covenant; Classification on Tax Digest; Annual Report
  (a) For purposes of this article, the term "bona fide conservation use property" means property described in and meeting the requirements of paragraph (1)...
• § 48-5-7.5 - Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property Tax Digest; Supplemental Assessment
  (a) Standing timber shall be assessed for ad valorem taxation only once and such assessment shall be made following its harvest or sale as...
• § 48-5-7.6 - "Brownfield Property" Defined; Related Definitions; Qualifying for Preferential Assessment; Disqualification of Property Receiving Preferential Assessment; Responsibilities of Owners; Transfers of Property; Costs; Appeals; Creation of Lien Against Property; Extension of Preferential Assessment
  (a)(1) For the purposes of this Code section, "brownfield property" means tangible real property where: (A) There has been a release of hazardous waste,...
• § 48-5-7.7 - Short Title; Definitions; Qualifications for Conservation Use Assessment
  (a) This Code section shall be known and may be cited as the "Georgia Forest Land Protection Act of 2008."(b) As used in this...
• § 48-5-8 - Manner and Time of Making State Levy; Notice on Taxpayer's Ad Valorem Tax Bill
  (a) Subject to the conditions specified in subsection (b) of this Code section, the levy for state taxation shall be made by the Governor...
• § 48-5-9 - Persons Liable for Taxes on Property
  Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is...
• § 48-5-9.1 - Forms of Payment
  The governing authority of each county or municipality may by appropriate resolution or ordinance elect to receive in payment of ad valorem taxes any...
• § 48-5-10 - Returnable Property
  All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by...
• § 48-5-11 - Situs for Returns by Residents
  Unless otherwise provided by law, all: (1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver...
• § 48-5-12 - Situs of Returns by Nonresidents
  Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver...
• § 48-5-13 - Instruction for Local Tax Officials and Staff
  (a) As used in this Code section, the term "local tax officials and staff" means: (1) All county tax collectors and county tax commissioners;...
• § 48-5-14 - Liability of Nonresidents, Agents of Nonresidents, and Their Property
  A nonresident person, all persons who return property for a nonresident, and the nonresident's property located in this state shall be liable for the...
• § 48-5-15 - Returns of Taxable Real Property
  (a) All improved and unimproved real property in this state which is subject to taxation shall be returned by the person owning the real...
• § 48-5-15.1 - Returns of Real Property and Tangible Personal Property Located on Airport
  (a) All real property and tangible personal property shall be returned for taxation and subject to taxation as provided in this Code section where...
• § 48-5-16 - Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft
  (a) Any person who conducts a business enterprise upon real property, which is not taxable in the county in which the person resides or...
• § 48-5-17 - Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions
  (a) (1) If a county claims to be entitled to the return and taxation of any property returned or about to be returned in...
• § 48-5-18 - Time for Making Tax Returns
  Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on...
• § 48-5-19 - Signature and Declaration of Persons Making Returns of Taxable Property
  (a) Each return of taxable property shall be signed by or for the person responsible for filing the return and shall contain or be...
• § 48-5-20 - Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return
  (a) (1) Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to...
• § 48-5-21 - Return and Collection of Taxes on Property Unlawfully Exempted
  Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted...
• § 48-5-22 - Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty
  (a) It shall be unlawful for any tax receiver or tax commissioner to fail to: (1) Have returned for taxation all property required by...
• § 48-5-23 - Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Procedure
  (a) (1) The governing authority of each county and of each municipal corporation is authorized to provide by appropriate resolution or ordinance for the...
• § 48-5-24 - Payment of Taxes to County in Which Returns are Made; Installment Payments, Interest, and Penalty on Delinquent Tax Payments in Certain Counties; Executions
  (a) All resident and nonresident persons who are required or directed by law to return any property for taxation to a tax commissioner or...
• § 48-5-25 - Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property
  The owner or the holder of any equity, lien, or interest in or on property returned or assessed with other property for taxes shall...
• § 48-5-26 - Payment of Taxes on Real Property by Owners or Transferees
  The owner of any real property located in this state, and the transferee of every owner who acquires title to real property within this...
• § 48-5-27 - Collection of Taxes for Former Years
  Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is...
• § 48-5-28 - Priority of Taxes Over Other Claims; Superiority of Security Deed
  (a) Except as otherwise provided in Code Section 53-7-91, taxes shall be paid before any other debt, lien, or claim of any kind. The...
• § 48-5-29 - Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Distribution of Property Taxes; Excess Payments; Underpayments
  (a) Before the superior court has jurisdiction to entertain any civil action, appeal, or affidavit of illegality filed under this title by any aggrieved...
• § 48-5-30 - Filing Extension for Service Personnel Serving Abroad
  Notwithstanding any provision of Code Section 48-5-7.1 or 48-5-7.4 to the contrary, a member of the armed forces of the United States serving outside...
• § 48-5-31 - Prepayment by Developer of Ad Valorem or School Taxes; Time of Effect of Prepayment Agreements; Use of Prepayment Proceeds for Public Purposes; Forfeiture of Excess of Prepayment Over Taxes Due; Validation Procedure
  (a) As used in this Code section, the term: (1) "Developer" means a person constructing a development. (2) "Development" or "development property" means a...
• § 48-5-32 - (for Effective Date, See Note.) Publication by County of Ad Valorem Tax Rate
  (a) As used in this Code section, the term: (1) "Levying authority" means a county, a municipality, or a consolidated city-county governing authority or...
• § 48-5-32.1 - Certification of Assessed Taxable Value of Property and Method of Computation; Resolution or Ordinance Required for Millage Rate; Advertisement of Intent to Increase Property Tax
  (a) As used in this Code section, the term: (1) "Ad valorem tax" or "property tax" means a tax imposed upon the assessed value...
• § 48-5-33 - Inclusion of Standing Timber As Part of Real Property
  Reserved. Repealed by Ga. L. 1991, p. 1903, § 9, effective July 1, 1991.

Last modified: October 14, 2016