Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, returned for taxation. The tax collector or tax commissioner shall collect the taxes due upon the property.
History. Ga. L. 1889, p. 35, § 2; Civil Code 1895, § 765; Civil Code 1910, § 1001; Code 1933, § 92-6203; Code 1933, § 91A-1016, enacted by Ga. L. 1978, p. 309, § 2.
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