History. Ga. L. 1974, p. 972, §§ 1-5; Ga. L. 1977, p. 622, §§ 1-5; Code 1933, § 91A-1028, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, §§ 28, 29; Ga. L. 1980, p. 10, § 12; Ga. L. 1996, p. 744, § 1; Ga. L. 2010, p. 1104, § 9-1/SB 346.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1999, “48-2-40” was substituted for “48-5-40” in the last sentence of subsection (f).
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