History. Ga. L. 1855-56, p. 275, § 1; Code 1863, §§ 756, 757, 759; Code 1868, §§ 823, 824, 826; Code 1873, §§ 827, 828, 830; Code 1882, §§ 827, 828, 830; Civil Code 1895, §§ 816, 818, 826; Ga. L. 1903, p. 15, § 1; Ga. L. 1904, p. 54, § 1; Civil Code 1910, §§ 1064, 1066, 1069, 1075; Ga. L. 1927, p. 56, § 8; Code 1933, §§ 92-6204, 92-6207, 92-6208, 92-6209; Ga. L. 1935, p. 11, § 8; Code 1933, § 91A-1012, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 2480, § 1; Ga. L. 1994, p. 1776, § 1; Ga. L. 1995, p. 10, § 48.
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For comment on Collins v. Mills, 198 Ga. 18 , 30 S.E.2d 866 (1944), see 7 Ga. B. J. 357 (1945).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 1 - General Provisions
§ 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
§ 48-5-7.2. Certification as Rehabilitated Historic Property for Purposes of Preferential Assessment
§ 48-5-7.3. Landmark Historic Property
§ 48-5-9. Persons Liable for Taxes on Property
§ 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
§ 48-5-18. Time for Making Tax Returns
§ 48-5-19. Signature and Declaration of Persons Making Returns of Taxable Property
§ 48-5-21. Return and Collection of Taxes on Property Unlawfully Exempted
§ 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
§ 48-5-30. Filing Extension for Service Personnel Serving Abroad