History. Code 1981, § 48-5-32 , enacted by Ga. L. 1990, p. 889, § 1; Ga. L. 1991, p. 1903, § 7; Ga. L. 1993, p. 947, § 7; Ga. L. 2015, p. 1219, § 7/HB 202.
The 2015 amendment, effective January 1, 2016, in subsection (b), added the present paragraph (1) and (2) designations and redesignated former paragraphs (1) and (2) as subparagraphs (A) and (B); in paragraph (b)(1), in the introductory language, added “and posted on such authority’s website, if available” and substituted “one week” for “two weeks” in subparagraphs (b)(1)(A) and (b)(1)(B); and added “, and such reports shall be posted in a prominent location on such authority’s website, if available” at the end of the first sentence in paragraph (b)(2).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1990, Code Section 48-5-32 as enacted by Ga. L. 1990, p. 1901, § 1 was renumbered as Code Section 48-5-33 [now repealed] because Ga. L. 1990, p. 889, § 1 had previously enacted a Code Section 48-5-32.
Editor’s notes.
Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable beginning January 1, 1992, with respect to ad valorem taxation of timber and shall be applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law.
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