Georgia Code
Article 1 - General Provisions
§ 48-5-13. Instruction for Local Tax Officials and Staff

History. Code 1981, § 48-5-13 , enacted by Ga. L. 2010, p. 1104, § 4-1/SB 346.
Editor’s notes.
This Code section formerly pertained to notice to nonresidents or agents of receipt of returns and amount of tax due and the associated penalty. The former Code section was based on Ga. L. 1880-81, p. 45, §§ 3, 5; Code 1882, § 874d; Ga. L. 1882-83, p. 43, §§ 1-4; Ga. L. 1882-83, p. 47, § 1; Civil Code 1895, §§ 822, 823, 824, 825; Civil Code 1910, §§ 1071, 1072, 1073, 1074; Code 1933, §§ 92-6212, 92-6213, 92-6214; Code 1933, § 91A-1018; Ga. L. 1978, p. 309, § 2; and Ga. L. 1981, Ex. Sess., p. 8 and was repealed by Ga. L. 1992, p. 2411, § 1, effective April 20, 1992.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 1 - General Provisions

§ 48-5-1. Legislative Intent

§ 48-5-2. Definitions

§ 48-5-3. Taxable Property

§ 48-5-4. Ad Valorem Taxation of Property of Federal Corporations and Agencies

§ 48-5-5. Acquisition of Situs by Foreign Merchandise in Transit

§ 48-5-6. Return of Property at Fair Market Value

§ 48-5-7. Assessment of Tangible Property

§ 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

§ 48-5-7.2. Certification as Rehabilitated Historic Property for Purposes of Preferential Assessment

§ 48-5-7.3. Landmark Historic Property

§ 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

§ 48-5-7.5. Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property Tax Digest; Supplemental Assessment

§ 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 Lie...

§ 48-5-7.7. Georgia Forest Land Protection; Short Title; Method, Qualifications, and Conditions of Preferential Assessment

§ 48-5-9. Persons Liable for Taxes on Property

§ 48-5-9.1. Forms of Payment

§ 48-5-10. Returnable Property

§ 48-5-11. Situs for Returns by Residents

§ 48-5-12. Situs of Returns by Nonresidents

§ 48-5-13. Instruction for Local Tax Officials and Staff

§ 48-5-14. Liability of Nonresidents, Agents of Nonresidents, and Their Property

§ 48-5-15. Returns of Taxable Real Property

§ 48-5-15.1. Returns of Real Property and Tangible Personal Property Located on Airport

§ 48-5-16. Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft

§ 48-5-17. Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions

§ 48-5-18. Time for Making Tax Returns

§ 48-5-19. Signature and Declaration of Persons Making Returns of Taxable Property

§ 48-5-20. Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return

§ 48-5-21. Return and Collection of Taxes on Property Unlawfully Exempted

§ 48-5-22. Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty

§ 48-5-23. Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Procedure

§ 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

§ 48-5-25. Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property

§ 48-5-26. Payment of Taxes on Real Property by Owners or Transferees

§ 48-5-27. Collection of Taxes for Former Years

§ 48-5-28. Priority of Taxes Over Other Claims; Superiority of Security Deed

§ 48-5-29. Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Distribution of Property Taxes; Excess Payments; Underpayments

§ 48-5-30. Filing Extension for Service Personnel Serving Abroad

§ 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

§ 48-5-31.1. “Local Government” Defined; Contract for Prepayment of Ad Valorem Taxes; Accounting; No Debt of Local Government Created

§ 48-5-32. Publication by County of Ad Valorem Tax Rate

§ 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