History. Code 1981, § 48-5-7.3 , enacted by Ga. L. 1990, p. 1122, § 3; Ga. L. 1992, p. 6, § 48; Ga. L. 1992, p. 1502, § 1; Ga. L. 1998, p. 128, § 48; Ga. L. 2011, p. 752, § 48/HB 142; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 38, §§ 9, 10/SB 473.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “As used in this Code section, the term” for “For the purposes of this Code section,” at the beginning of paragraph (a)(1).
The 2020 amendment, effective July 1, 2020, substituted “Department of Community Affairs” for “Department of Natural Resources” throughout this Code section and substituted “Department of Community Affairs” for “Board of Natural Resources” in subsection (f).
Editor’s notes.
Ga. L. 1998, p. 128, § 48(3), purported to amend paragraph (2) of subsection (j) of this Code section but, in fact, amended paragraph (2) of subsection (i); this Code section contains no subsection (j).
Law reviews.
For article, “The Tax Abatement Program for Historic Properties in Georgia,” see 28 Ga. St. B.J. 129 (1992).
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