Georgia Code
Article 6 - Municipal Taxation
§ 48-5-352. Determination of Fair Market Value for County and Municipal Ad Valorem Property Taxation Purposes; Counties to Furnish Information Relative to Fair Market Value of Property

History. Ga. L. 1890-91, p. 231, §§ 1, 2; Civil Code 1895, §§ 717, 718; Civil Code 1910, §§ 862, 863; Code 1933, § 92-4001; Code 1933, § 92-4002, enacted by Ga. L. 1974, p. 1206, § 2; Code 1933, §§ 91A-1501, 91A-1502, enacted by Ga. L. 1978, p. 309, § 2.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 6 - Municipal Taxation

§ 48-5-350. Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities

§ 48-5-351. Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems

§ 48-5-352. Determination of Fair Market Value for County and Municipal Ad Valorem Property Taxation Purposes; Counties to Furnish Information Relative to Fair Market Value of Property

§ 48-5-353. Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes

§ 48-5-354. Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants

§ 48-5-355. Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers

§ 48-5-356. Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State

§ 48-5-357. Frontage Owned by State or Subdivisions Abutting Streets or Sidewalks Treated as Owned by Individuals for Purpose of Assessment for Improvements; Designation of Signers

§ 48-5-358. Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales at Public Auction; Right of Redemption

§ 48-5-359. Sale of Property for Taxes Due Municipality; Purchase and Sale by Municipality; Recitals in Tax Deeds Prima-Facie Correct; Distribution and Retention of Proceeds of Sale

§ 48-5-359.1. Contracts for County Tax Commissioners to Prepare Municipal Tax Digests and Assess and Collect Municipal Taxes

§ 48-5-360. Issuance and Service of Summons of Garnishment Against Person Holding Property of Defendant Owing Municipal Taxes; Entries on Execution and Returns; Proceedings

§ 48-5-361. Applicability to Counties