Georgia Code
Article 1 - General Provisions
§ 48-5-20. Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return

History. Code 1933, § 92-6202.1, enacted by Ga. L. 1969, p. 960, § 1; Ga. L. 1970, p. 278, § 1; Code 1933, § 91A-1015, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 1643, § 2; Ga. L. 1994, p. 237, § 2; Ga. L. 2019, p. 656, § 1/HB 183.
The 2019 amendment, effective July 1, 2019, substituted “that” for “who” twice in the first sentence of paragraph (a)(1) and near the beginning of the first sentence of paragraph (a)(2); deleted “his” preceding “property for taxation” in the first sentence of paragraph (a)(1) and in subsection (b); in paragraph (b)(2), substituted “filing the taxpayer’s most recent tax” for “his last tax”, and substituted “such return was filed” for “his last return” at the end; and substituted the present provisions of subsection (c) for the former provisions, which read: “Reserved.”
Law reviews.
For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).
For survey article on real property law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 397 (2003).

Structure Georgia Code