History. Ga. L. 1937-38, Ex. Sess., p. 145, § 2; Ga. L. 1943, p. 101, § 1; Ga. L. 1945, p. 435, § 1; Ga. L. 1952, p. 317, § 1; Code 1933, § 91A-1111, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 2; Ga. L. 1979, p. 830, § 1,; Ga. L. 1981, p. 528, §§ 1; Ga. L. 1982, p. 3,§ 48; Ga. L. 1982, p. 531, § 2; Ga. L. 1982, p. 575, §§ 2. 9; Ga. L. 1982, p. 1108, § 2; Ga. L. 1983, p. 1849, §§ 2, 3; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1190, § 1; Ga. L. 1994, p. 507, § 1; Ga. L 1997, p. 963, § 2; Ga. L. 1998, p. 1651, § 1; Ga. L. 2002, p. 1087, § 1; Ga. L. 2004, p. 455, § 2; Ga. L. 2008, p. 229, § 1/SB 159.
Editor’s notes.
Ga. L. 1979, p. 830, § 2 provides that in the event of any conflict between Ga. L. 1979, p. 830, and Ga. L. 1978, p. 309, the 1979 Act shall prevail.
Ga. L. 1997, p. 963, § 5, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all taxable years beginning on or after January 1, 1998.
Ga. L. 1998, p. 1651, § 2, not codified by the General Assembly, provides that the amendment to this Code section is applicable to taxable years beginning on or after January 1, 1999.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
§ 48-5-41. Property Exempt From Taxation
§ 48-5-41.2. Exemption From Taxation of Personal Property in Inventory for Business
§ 48-5-41.3. [For Effective Date, See note.] Tax Exemption for Timber Equipment
§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less
§ 48-5-43. Exemption for Fertilizers
§ 48-5-46. Procedure for Application
§ 48-5-47. Applications for Homestead Exemptions of Individuals 65 or Older
§ 48-5-48.1. Level 1 Freeport Exemption; Application; Filing; Renewal
§ 48-5-48.2. Level 1 Freeport Exemption; Referendum
§ 48-5-48.3. Homestead Exemption for Senior Citizens
§ 48-5-48.5. Level 2 Freeport Exemption; Application; Filing; Renewal
§ 48-5-48.6. Level 2 Freeport Exemption; Referendum
§ 48-5-49. Determination of Eligibility of Applicant; Appeal
§ 48-5-53. Falsification of Information Required by Code Section 48-5-52; Penalty
§ 48-5-55. Continuation of Constitutional Exemptions From Ad Valorem Taxes