Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property

§ 48-5-7.1. Tangible Real Property Devoted to Agricultural Purposes — Definition; Persons Entitled to Preferential Tax Assessment; Covenant to Maintain Agricultural Purposes; Penalty for Breach of Covenant - (r.1) In any case in which a covenant is breached...

§ 48-5-7.2. Certification as Rehabilitated Historic Property for Purposes of Preferential Assessment - History. Code 1981, § 48-5-7.2 , enacted by Ga. L....

§ 48-5-7.3. Landmark Historic Property - History. Code 1981, § 48-5-7.3 , enacted by Ga. L....

§ 48-5-7.4. Bona Fide Conservation Use Property; Residential Transitional Property; Application Procedures; Penalties for Breach of Covenant; Classification on Tax Digest; Annual Report - (A.1) In the application of the limitation contained in the...

§ 48-5-7.5. Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property Tax Digest; Supplemental Assessment - History. Code 1981, § 48-5-7.5 , enacted by Ga. L....

§ 48-5-7.6. “Brownfield Property” Defined; Related Definitions; Qualifying for Preferential Assessment; Disqualification of Property Receiving Preferential Assessment; Responsibilities of Owners; Transfers of Property; Costs; Appeals; Creation of Lie... - (ii) Failure to file a sworn affidavit with one local...

§ 48-5-7.7. Georgia Forest Land Protection; Short Title; Method, Qualifications, and Conditions of Preferential Assessment - Forest land conservation use property may include, but is not...

§ 48-5-9. Persons Liable for Taxes on Property - Taxes shall be charged against the owner of property if...

§ 48-5-9.1. Forms of Payment - The governing authority of each county or municipality may by...

§ 48-5-10. Returnable Property - All property shall be returned by the taxpayers for taxation...

§ 48-5-11. Situs for Returns by Residents - Unless otherwise provided by law, all: History. Code 1933, §...

§ 48-5-12. Situs of Returns by Nonresidents - Unless otherwise provided by law, all real and personal property...

§ 48-5-13. Instruction for Local Tax Officials and Staff - History. Code 1981, § 48-5-13 , enacted by Ga. L....

§ 48-5-14. Liability of Nonresidents, Agents of Nonresidents, and Their Property - A nonresident person, all persons who return property for a...

§ 48-5-15. Returns of Taxable Real Property - History. Ga. L. 1872, p. 77, § 1; Code 1873,...

§ 48-5-15.1. Returns of Real Property and Tangible Personal Property Located on Airport - History. Code 1981, § 48-5-15.1 , enacted by Ga. L....

§ 48-5-16. Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft - History. Ga. L. 1855-56, p. 275, § 1; Code 1863,...

§ 48-5-17. Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions - History. Ga. L. 1903, p. 16, §§ 3, 4; Civil...

§ 48-5-18. Time for Making Tax Returns - Each tax commissioner and tax receiver shall open his or...

§ 48-5-19. Signature and Declaration of Persons Making Returns of Taxable Property - I do solemnly swear that I have carefully read (or...

§ 48-5-20. Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return - History. Code 1933, § 92-6202.1, enacted by Ga. L. 1969,...

§ 48-5-21. Return and Collection of Taxes on Property Unlawfully Exempted - Each tax receiver and tax commissioner shall have all property...

§ 48-5-22. Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty - History. Ga. L. 1889, p. 35, § 3; Penal Code...

§ 48-5-23. Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Procedure - History. Ga. L. 1974, p. 972, §§ 1-5; Ga. L....

§ 48-5-24. Payment of Taxes to County in Which Returns Are Made; Installment Payments, Interest, and Penalty on Delinquent Tax Payments in Certain Counties; Executions - History. Ga. L. 1903, p. 16, § 1; Civil Code...

§ 48-5-25. Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property - The owner or the holder of any equity, lien, or...

§ 48-5-26. Payment of Taxes on Real Property by Owners or Transferees - The owner of any real property located in this state,...

§ 48-5-27. Collection of Taxes for Former Years - Tax commissioners, tax receivers, and tax collectors shall receive returns...

§ 48-5-28. Priority of Taxes Over Other Claims; Superiority of Security Deed - History. Laws 1804, Cobb’s 1851 Digest, p. 1050; Code 1863,...

§ 48-5-29. Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Distribution of Property Taxes; Excess Payments; Underpayments - History. Ga. L. 1976, p. 1154, §§ 1-4; Code 1933,...

§ 48-5-30. Filing Extension for Service Personnel Serving Abroad - Notwithstanding any provision of Code Section 48-5-7.1 or 48-5-7.4 to...

§ 48-5-31. Prepayment by Developer of Ad Valorem or School Taxes; Time of Effect of Prepayment Agreements; Use of Prepayment Proceeds for Public Purposes; Forfeiture of Excess of Prepayment Over Taxes Due; Validation Procedure - History. Code 1933, § 91A-1028.1, enacted by Ga. L. 1982,...

§ 48-5-31.1. “Local Government” Defined; Contract for Prepayment of Ad Valorem Taxes; Accounting; No Debt of Local Government Created - History. Code 1981, § 48-5-31.1 , enacted by Ga. L....

§ 48-5-32. Publication by County of Ad Valorem Tax Rate - History. Code 1981, § 48-5-32 , enacted by Ga. L....

§ 48-5-32.1. Certification of Assessed Taxable Value of Property and Method of Computation; Resolution or Ordinance Required for Millage Rate; Advertisement of Intent to Increase Property Tax - The (name of recommending authority or levying authority) has tentatively...

Article 2 - Property Tax Exemptions and Deferral

Part 1 - Tax Exemptions

§ 48-5-40. Definitions - As used in this part, the term: History. Ga. L....

§ 48-5-41. Property Exempt From Taxation - (2.1) (A) All places of religious worship. (B) All property...

§ 48-5-41.1. Exemption of Qualified Farm Products and Harvested Agricultural Products of Family Farm Entities - History. Code 1981, § 48-5-41.1 , enacted by Ga. L....

§ 48-5-41.2. Exemption From Taxation of Personal Property in Inventory for Business - All tangible personal property constituting the inventory of a business...

§ 48-5-41.3. [For Effective Date, See note.] Tax Exemption for Timber Equipment - Click to view History. Code 1981, § 48-5-41.3 , enacted...

§ 48-5-42. Exempt Personalty - All personal clothing and effects, household furniture, furnishings, equipment, appliances,...

§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less - History. Code 1981, § 48-5-42.1 , enacted by Ga. L....

§ 48-5-43. Exemption for Fertilizers - Consumers of commercial fertilizers shall not be required to return...

§ 48-5-44. Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program on Homestead Exemption; Limits - The homestead of each resident of this state actually occupied...

§ 48-5-44.1. Homestead Exemption for Residents Residing in a Municipal Corporation Located in More Than One County; Application Required; Renewal - History. Code 1981, § 48-5-44.1 , enacted by Ga. L....

§ 48-5-45. Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another - History. Ga. L. 1937-38, Ex. Sess., p. 145, § 2;...

§ 48-5-46. Procedure for Application - History. Ga. L. 1937-38, Ex. Sess., p. 145, §§ 3,...

§ 48-5-47. Applications for Homestead Exemptions of Individuals 65 or Older - History. Ga. L. 1972, p. 821, §§ 2, 3; Code...

§ 48-5-47.1. Homestead Exemptions for Individuals 62 or Older With Annual Incomes Not Exceeding $30,000.00 - History. Code 1981, § 48-5-47.1 , enacted by Ga. L....

§ 48-5-48. Homestead Exemption by Qualified Disabled Veteran; Filing Requirements; Periodic Substantiation of Eligibility; Persons Eligible Without Application; Retroactive Award - (b.1) The unremarried surviving spouse or minor children of any...

§ 48-5-48.1. Level 1 Freeport Exemption; Application; Filing; Renewal - History. Code 1981, § 48-5-48.1 , enacted by Ga. L....

§ 48-5-48.2. Level 1 Freeport Exemption; Referendum - History. Code 1981, § 48-5-48.2 , enacted by Ga. L....

§ 48-5-48.3. Homestead Exemption for Senior Citizens - History. Code 1981, § 48-5-48.3 , enacted by Ga. L....

§ 48-5-48.4. Homestead Exemption for Unremarried Surviving Spouse of Peace Officer or Firefighter Killed in the Line of Duty - History. Code 1981, § 48-5-48.4 , enacted by Ga. L....

§ 48-5-48.5. Level 2 Freeport Exemption; Application; Filing; Renewal - History. Code 1981, § 48-5-48.5 , enacted by Ga. L....

§ 48-5-48.6. Level 2 Freeport Exemption; Referendum - History. Code 1981, § 48-5-48.6 , enacted by Ga. L....

§ 48-5-48.7. Freeport Exemptions; Determination of Timely Filing; Recourse for Improper Determinations - History. Code 1981, § 48-5-48.7 , enacted by Ga. L....

§ 48-5-49. Determination of Eligibility of Applicant; Appeal - History. Ga. L. 1937-38, Ex. Sess., p. 145, § 5;...

§ 48-5-50. Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference - The value of the homestead as finally determined shall be...

§ 48-5-50.1. Claim and Return of Constitutional or Local Law Homestead Exemptions From County Taxes, County School Taxes, or Municipal or Independent School District Taxes - History. Code 1933, § 91A-1118, enacted by Ga. L. 1981,...

§ 48-5-51. Fraudulent Claim of Homestead Exemption Under Code Sections 48-5-44 Through 48-5-50; Penalty - History. Ga. L. 1937-38, Ex. Sess., p. 145, § 11;...

§ 48-5-52. Exemption From Ad Valorem Taxation for Educational Purposes of Homesteads of Qualified Individuals 62 or Older; Application; Replacement of Revenue - History. Ga. L. 1974, p. 183, §§ 1-4; Code 1933,...

§ 48-5-52.1. Exemption From Ad Valorem Taxation for State, County, Municipal, and School Purposes of Homesteads of Unremarried Surviving Spouses of u.s. Servicemembers Killed in Action - History. Code 1981, § 48-5-52.1 , enacted by Ga. L....

§ 48-5-53. Falsification of Information Required by Code Section 48-5-52; Penalty - History. Ga. L. 1974, p. 183, § 6; Code 1933,...

§ 48-5-54. Application of Homestead Exemptions to Properties With Multiple Titleholders and Properties Held by Administrators, Executors, or Trustees - History. Code 1981, § 48-5-54 , enacted by Ga. L....

§ 48-5-55. Continuation of Constitutional Exemptions From Ad Valorem Taxes - History. Code 1981, § 48-5-55 , enacted by Ga. L....

§ 48-5-56. Notice of Homestead Exemptions From Ad Valorem Taxation to Accompany Bill for Ad Valorem Taxes on Real Property - Each bill for ad valorem taxes on real property other...

Part 2 - Tax Deferral for the Elderly

§ 48-5-70. Short Title - This part shall be known and may be cited as...

§ 48-5-71. Definitions - As used in this part, the term: History. Code 1933,...

§ 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part - History. Code 1933, § 91A-2403, enacted by Ga. L. 1980,...

§ 48-5-72.1. Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance - History. Code 1981, § 48-5-72.1 , enacted by Ga. L....

§ 48-5-73. Limitations on Grant of Homestead Tax Deferral - No tax deferral in any one year shall be granted...

§ 48-5-74. Application for Homestead Tax Deferral; Oath; Decision by Tax Official; Notice; Appeal to Board of Equalization; Procedure; Appeal to Superior Court; Information on Outstanding Liens; Proof of Insurance - History. Code 1933, § 91A-2407, enacted by Ga. L. 1980,...

§ 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes - History. Code 1933, § 91A-2405, enacted by Ga. L. 1980,...

§ 48-5-76. Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year’s Support on Liens for Deferred Taxes - History. Code 1933, § 91A-2406, enacted by Ga. L. 1980,...

§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding - Each year, at the time the tax bills are mailed,...

§ 48-5-78. Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-Deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens - History. Code 1933, § 91A-2409, enacted by Ga. L. 1980,...

§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments - History. Code 1933, § 91A-2410, enacted by Ga. L. 1980,...

§ 48-5-80. Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment - When any deferred taxes or interest is collected, the appropriate...

§ 48-5-81. Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose - If any holder of a deed to secure debt or...

§ 48-5-82. Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions - Except with respect to requirements dictated by federal law, rule,...

§ 48-5-83. Construction of Part - Nothing in this part shall be construed to prevent the...

§ 48-5-84. Penalties for Willfully Filing Incorrect Information - History. Code 1933, § 91A-2414, enacted by Ga. L. 1980,...

Article 3 - County Tax Officials and Administration

Part 1 - Tax Receivers

§ 48-5-101. Oath and Bond for Tax Receivers - Each elected or appointed tax receiver before entering on the...

§ 48-5-102. Liability of Tax Receivers and Sureties; Action on Tax Receiver’s Bond - History. Orig. Code 1863, §§ 843, 864; Code 1868, §§...

§ 48-5-103. Duties of Tax Receivers - It shall be the duty of the tax receiver to:...

§ 48-5-104. Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty - History. Orig. Code 1863, § 846; Code 1868, § 925;...

§ 48-5-105. Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners - The commissioner shall adopt and furnish to each tax receiver...

§ 48-5-105.1. Uniform Tangible Personal Property Tax Forms - History. Code 1933, § 91A-1306.1, enacted by Ga. L. 1981,...

§ 48-5-106. Time and Manner of Making and Furnishing County Tax Digests - The tax receiver or tax commissioner shall make out three...

§ 48-5-108. Entry of Returns in Digests - Land and interests in land, together with the returns of...

§ 48-5-109. Accumulation of Statistical Information on Taxpayers by Tax Receivers and Tax Commissioners - Each tax receiver and tax commissioner shall accumulate statistical information,...

Part 2 - Tax Collectors

§ 48-5-121. Oath of Office for Tax Collectors - Each tax collector before entering on the duties of his...

§ 48-5-122. Bonds for Tax Collectors and Tax Commissioners - History. Orig. Code 1863, § 854; Ga. L. 1863-64, p....

§ 48-5-123. Approval, Filing, and Recording of Bonds - Upon submission, each bond for county taxes required by Code...

§ 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond - History. Orig. Code 1863, § 864; Code 1868, § 943;...

§ 48-5-125. Collection Before Bond Given and Oath Taken; Penalty - History. Laws 1826, Cobb’s 1851 Digest, p. 1026; Code 1863,...

§ 48-5-126. Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond - History. Laws 1823, Cobb’s Digest, p. 1065; Code 1863, §§...

§ 48-5-126.1. Training Classes for County Tax Collectors and Tax Commissioners - History. Ga. L. 1981, p. 1022, §§ 1-3; Ga. L....

§ 48-5-127. Duties of Tax Collectors - History. Laws 1804, Cobb’s 1851 Digest, p. 1046; Laws 1812,...

§ 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner - When the tax collector or tax commissioner of any county...

§ 48-5-128.1. Appointment in Certain Counties of Chief Deputy Tax Commissioner; Filling Vacancy in Office of Chief Deputy; Succession to Office of Tax Commissioner - History. Code 1981, § 48-5-128.1 , enacted by Ga. L....

§ 48-5-129. Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists - History. Orig. Code 1863, §§ 791, 792; Code 1868, §§...

§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers - In making out the insolvent list, the county governing authority...

§ 48-5-131. Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions - When the tax collector or tax commissioner has his insolvent...

§ 48-5-132. Disposition of Insolvent Lists - When insolvent lists are allowed, they shall be entered on...

§ 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists - Tax collectors and tax commissioners under any circumstances shall not...

§ 48-5-134. Extension of Time to Complete Digests and Pay Taxes - The time by which digests shall be completed, the taxes...

§ 48-5-135. Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner - If any tax collector or tax commissioner collects or attempts...

§ 48-5-136. Schedule of Defaulters - Reserved. Repealed by Ga. L. 1992, p. 2411, § 5,...

§ 48-5-137. Tax Collectors and Tax Commissioners as Ex Officio Sheriffs - History. Code 1933, § 92-4901.1, enacted by Ga. L. 1972,...

§ 48-5-137.1. Advertising as Additional Cost of Execution - The costs of all advertisements of property to be sold...

§ 48-5-138. Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit - History. Ga. L. 1910, p. 121, §§ 1-4; Code 1933,...

§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty - History. Ga. L. 1910, p. 123, § 5; Code 1933,...

§ 48-5-140. Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor - History. Ga. L. 1882-83, p. 82, §§ 1, 2; Civil...

§ 48-5-141. Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable - History. Ga. L. 1890-91, p. 105, § 1; Civil Code...

§ 48-5-142. Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority - History. Ga. L. 1890-91, p. 105, § 4; Ga. L....

§ 48-5-143. Monthly Remittance of State Taxes to Commissioner - History. Ga. L. 1925, p. 79, § 2; Code 1933,...

§ 48-5-144. Furnishing Report Forms by Commissioner - The commissioner shall have prepared and shall furnish the several...

§ 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner - If any tax collector or tax commissioner fails or refuses...

§ 48-5-146. Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty - History. Ga. L. 1976, p. 1044, § 1; Code 1933,...

§ 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments - History. Ga. L. 1977, p. 672, § 1; Code 1933,...

§ 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected - History. Ga. L. 1917, p. 197, §§ 1, 2; Code...

§ 48-5-150. Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions - History. Code 1933, §§ 92-5001.1, 92-5002.1, 92-5004.1, enacted by Ga....

§ 48-5-151. Interest Payments by Tax Collectors and Tax Commissioners - All interest collected by tax collectors and tax commissioners shall...

§ 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty - The failure or refusal of any tax collector or tax...

§ 48-5-153. Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period - History. Ga. L. 1917, p. 197, §§ 2, 4; Ga....

§ 48-5-154. Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part - Annually on or before April 20, unless the time is...

§ 48-5-155. Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation - If any tax collector or tax commissioner fails to submit...

§ 48-5-156. Surety’s Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety - The surety on the bond of the tax collector or...

§ 48-5-157. Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation - If a tax collector, tax commissioner, or his sureties are...

§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes - Neither a tax collector, tax commissioner, nor his surety shall...

§ 48-5-159. False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty - History. Ga. L. 1892, p. 89, § 1; Penal Code...

§ 48-5-161. Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury - History. Ga. L. 1884-85, p. 66, §§ 2-5; Civil Code...

§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161 - For a violation of any of the provisions of subsection...

§ 48-5-164. Duties of Successor Tax Collector or Tax Commissioner as to Performing Uncompleted Duties of Outgoing Collector or Commissioner; Distribution of Commissions; Liability - History. Ga. L. 1933, p. 78, § 10; Code 1933,...

§ 48-5-165. Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office - It shall be the duty of each tax collector, whether...

Part 3 - Compensation

§ 48-5-180. Rate of Commissions; Commissions Where Tax Collector or Tax Commissioner Is on Salary; Commission From Fee for Sale or Transfer of Motor Vehicle License and Plate in Certain Counties - Click to view Net Tax Digest Amount Rate of Commission...

§ 48-5-181. Deductions of Default and Insolvent Lists for Net Amount of Digests - In arriving at the net amount of the digest, the...

§ 48-5-182. Payment of Commissions to Tax Receivers - The tax collector shall pay to the tax receiver his...

§ 48-5-183. Salaries of Tax Collectors and Tax Commissioners - Click to view Population Minimum Salary 0 — 5,999 $...

§ 48-5-183.1. Monthly Contingent Expense Allowance for the Operation of the Office of the Tax Commissioner - In addition to any salary, fees, or expenses now or...

Part 4 - Delinquent Tax Officials

§ 48-5-200. Issuance of Process Against Tax Receiver, Tax Collector, or Tax Commissioner Indebted in Any Way to State - The commissioner may issue execution or other legal process against...

§ 48-5-201. Issuance of Executions Against Tax Collector or Tax Commissioner Upon Failure to Settle Accounts; Allowance of Credits; Interest Only on Amount of Default - If any tax collector or tax commissioner fails to settle...

§ 48-5-202. Direction to Sheriffs of Executions Against Tax Collectors, Tax Receivers, and Tax Commissioners; Suspension of Collection; Property Bound; Proceedings of Sale - History. Laws 1804, Cobb’s 1851 Digest, pp. 1051, 1052; Code...

§ 48-5-203. Affidavit of Illegality to Execution Against Tax Collector, Tax Commissioner, and Sureties; Trial; Damages for Delay; Appeal - History. Ga. L. 1915, p. 55, §§ 1-3; Code 1933,...

§ 48-5-204. Authority to Vacate Commissions of Defaulting Tax Collectors, Tax Commissioners, or Tax Receivers; Filling Vacancies - The Governor may vacate the commissions of defaulting tax collectors...

§ 48-5-205. Penalties for Incomplete or Improper Digests - History. Orig. Code 1863, §§ 825, 826, 827; Code 1868,...

Part 5 - County Tax Officials

§ 48-5-210. County Tax Receivers, Tax Collectors, and Tax Commissioners; Election; Qualifications for Office; Vacancies in Office - History. Code 1981, § 48-5-210 , enacted by Ga. L....

§ 48-5-211. Interim and Emergency Filling of Vacancies in Office of Tax Receiver, Collector, or Commissioner - History. Code 1981, § 48-5-211 , enacted by Ga. L....

§ 48-5-212. Chief Deputy Tax Receiver, Collector, or Commissioner; Appointment; Duties; Assumption of Duties of Tax Commissioner - History. Code 1981, § 48-5-212 , enacted by Ga. L....

Article 4 - County Taxation

§ 48-5-220. Purposes of County Taxes - County taxes may be levied and collected for the following...

§ 48-5-233. Official Collection and Paying Over of County Taxes - All taxes levied for county purposes shall be assessed upon...

§ 48-5-234. Enforcement of Collection and Payment of County Property Taxes - Any remedy or right allowed by law for the enforcement...

§ 48-5-235. Liability of Tax Commissioners and Tax Collectors for Default or Improper Conduct - The tax commissioners and tax collectors shall be subject to...

§ 48-5-236. Allowance of Commissions of Tax Commissioners or Tax Collectors - The governing authority of each county, in allowing the tax...

§ 48-5-237. Payment of Taxes Where Property Lies in More Than One County - A taxpayer who has a portion of real property extending...

§ 48-5-238. Executions Against Persons Holding County Money - History. Laws 1796, Cobb’s 1851 Digest, p. 182; Code 1863,...

§ 48-5-239. Affidavit of Illegality by Person Against Whom Execution Issues - If execution as provided in subsection (b) of Code Section...

§ 48-5-240. Borrowing County Money - This article is applicable to all persons and their sureties...

§ 48-5-241. Refund or Credit of County Taxes - History. Laws 1845, Cobb’s 1851 Digest, pp. 1077, 1078; Orig....

§ 48-5-242. Waiver of Penalties or Interest Due on Unpaid Taxes - History. Code 1981, § 48-5-242 , enacted by Ga. L....

§ 48-5-243. Waiver of Tax Following Military Service - The tax collector or tax commissioner shall waive the collection...

Article 5 - Uniform Property Tax Administration and Equalization

Part 1 - Equalization of Assessments

§ 48-5-260. Purpose of Part - It is the purpose and intent of this part to:...

§ 48-5-261. Classification of Counties for Administration of Part - For the purpose of administering this part, the counties of...

§ 48-5-262. Composition and Duties of County Appraisal Staffs; “County Civil Service System” Defined - History. Ga. L. 1972, p. 1104, § 4; Code 1933,...

§ 48-5-263. Qualifications, Duties, and Compensation of Appraisers - History. Ga. L. 1972, p. 1104, § 5; Code 1933,...

§ 48-5-264. Designation and Duties of Chief Appraiser - History. Ga. L. 1972, p. 1104, § 6; Code 1933,...

§ 48-5-264.1. Right of Chief Appraiser and Others to Inspect Property; Supplying Identification to Occupant of Property; Statement to Be Included in Tax Bill - History. Code 1981, § 48-5-264.1 , enacted by Ga. L....

§ 48-5-265. Formation of Joint County Property Appraisal Staffs - History. Ga. L. 1972, p. 1104, § 7; Code 1933,...

§ 48-5-266. Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings - History. Ga. L. 1972, p. 1104, § 8; Code 1933,...

§ 48-5-267. State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers - History. Ga. L. 1972, p. 1104, § 9; Code 1933,...

§ 48-5-268. Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property - History. Ga. L. 1972, p. 1104, § 10; Code 1933,...

§ 48-5-269. Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property - History. Ga. L. 1972, p. 1104, § 11; Code 1933,...

§ 48-5-269.1. Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property - History. Code 1933, § 91A-1411.1, enacted by Ga. L. 1981,...

§ 48-5-270. Commissioner’s Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment - The commissioner is authorized, from funds appropriated to the department,...

§ 48-5-271. Table of Values for Conservation Use Value of Forest Land - History. Code 1981, § 48-5-271 , as enacted by Ga....

§ 48-5-273. Counties to Submit Tax Rate to Commissioner - The governing authority of each county shall submit to the...

§ 48-5-274. Establishment of Equalized Adjusted Property Tax Digest; Establishment and Use of Average Ratio; Information to Be Furnished by State Auditor; Grievance Procedure; Information to Be Furnished by Commissioner - (6.1) Determine any adjustment necessary to account for the net...

§ 48-5-275. Applicability of Part - This part shall apply in both the incorporated and unincorporated...

Part 2 - County Boards of Tax Assessors

§ 48-5-290. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals - History. Ga. L. 1913, p. 123, § 2; Code 1933,...

§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations - History. Ga. L. 1913, p. 123, § 4; Code 1933,...

§ 48-5-292. Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties - History. Ga. L. 1913, p. 123, § 4; Code 1933,...

§ 48-5-293. Oaths of Office - Each member of the county board of tax assessors shall...

§ 48-5-294. Compensation - Each member of the county board of tax assessors shall...

§ 48-5-295. Terms of Office; Vacancies; Removal by County Governing Authority - History. Ga. L. 1913, p. 123, § 3; Code 1933,...

§ 48-5-295.1. Performance Review Board - History. Code 1981, § 48-5-295.1 , enacted by Ga. L....

§ 48-5-295.2. Independent Performance Review Board; Written Report; Withholding of Funds - History. Code 1981, § 48-5-295.2 , enacted by Ga. L....

§ 48-5-296. Removal From Office on Petition of Freeholders; Appeals - Whenever by petition to the judge of the superior court...

§ 48-5-297. Meetings - The first meeting of the county board of tax assessors...

§ 48-5-298. Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses - History. Ga. L. 1913, p. 123, § 5; Code 1933,...

§ 48-5-299. Ascertainment of Taxable Property; Assessments Against Unreturned Personal Property; Penalty for Unreturned Property; Changing Real Property Values Established by Appeal in Prior Year or Stipulated by Agreement - History. Ga. L. 1913, p. 123, § 7; Code 1933,...

§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns - Upon designation by the tax receiver or tax commissioner pursuant...

§ 48-5-300. Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings - History. Ga. L. 1913, p. 123, § 7; Code 1933,...

§ 48-5-300.1. Time Period for Taxation of Personal Property; Extension by Consent; Refunds - History. Code 1981, § 48-5-300.1 , enacted by Ga. L....

§ 48-5-301. Time for Presentation of Returns by Tax Receiver or Tax Commissioner - History. Ga. L. 1913, p. 123, § 1; Code 1933,...

§ 48-5-302. Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner - Each county board of tax assessors shall complete its revision...

§ 48-5-303. Correction of Mistakes in Digest; Notification of Correction - History. Laws 1845, Cobb’s 1851 Digest, p. 1077; Code 1863,...

§ 48-5-304. Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer - History. Ga. L. 1971, p. 301, §§ 1, 2; Ga....

§ 48-5-305. Valuation of Property Not in Digest - History. Ga. L. 1913, p. 123, § 8; Code 1933,...

§ 48-5-306. Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description - The amount of your ad valorem tax bill for this...

§ 48-5-306.1. Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers - History. Code 1981, § 48-5-306.1 , enacted by Ga. L....

§ 48-5-307. Service of Papers; Fees - Whenever, pursuant to this part, any notice, subpoena, or writing...

§ 48-5-308. Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors - It is not the intention or the purpose of this...

§ 48-5-309. Applicability to Counties Electing Members of Board of Tax Assessors - Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302...

§ 48-5-310. Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest - History. Ga. L. 1977, p. 903, § 1; Code 1933,...

§ 48-5-311. [Effective Until July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals - (a.1) Appeal administrator. (a.2) Establishment of boards of equalization. (1.1)...

§ 48-5-311. [Effective July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals - (a.1) Appeal administrator. (a.2) Establishment of boards of equalization. (1.1)...

§ 48-5-313. Applicability of Part - Nothing contained in this part shall apply to those persons...

§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties - History. Code 1981, § 48-5-314 , enacted by Ga. L....

Part 3 - State Loans to Counties

§ 48-5-330. Financial Aid to Counties for Programs to Evaluate and Equalize Assessments; Terms of Contract; Limitations; Procedure When State Funds Insufficient - History. Ga. L. 1963, p. 419, §§ 1-4; Ga. L....

§ 48-5-331. Capital Fund for Loans to Counties for Property Valuation and Equalization Purposes - All funds appropriated to the department for the purpose of...

Article 5A - Examination of County Tax Digests

§ 48-5-340. Purpose of Article - It is the purpose and intent of this article to...

§ 48-5-341. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-5-342. Commissioner to Examine Digests - History. Code 1981, § 48-5-342 , enacted by Ga. L....

§ 48-5-342.1. Digest Evaluation Cycles Established; Time for Review of Digest - History. Code 1981, § 48-5-342.1 , enacted by Ga. L....

§ 48-5-343. Approval of Digests - History. Code 1981, § 48-5-343 , enacted by Ga. L....

§ 48-5-344. Conditional Approval of Digests - History. Code 1981, § 48-5-344 , enacted by Ga. L....

§ 48-5-345. Receipt for Digest and Order Authorizing Use; Assessment if Deviation From Proper Assessment Ratio - History. Code 1981, § 48-5-345 , enacted by Ga. L....

§ 48-5-346. Effect of Conditionally Approving Next Subsequent Digest - History. Code 1981, § 48-5-346 , enacted by Ga. L....

§ 48-5-348. Appeal From Conditional Approvals - History. Code 1981, § 48-5-348 , enacted by Ga. L....

§ 48-5-349.1. Commission Chairman; Appeals Boards; Assignment of Commission to Department - Reserved. Repealed by Ga. L. 1991, p. 728, § 9,...

§ 48-5-349.2. Procedure for Appeal to Department - History. Code 1981, § 48-5-349.2 , enacted by Ga. L....

§ 48-5-349.3. Appeal to Superior Court - The commissioner or the county governing authority dissatisfied with the...

§ 48-5-349.4. Compliance With Decision of Appeals Board or Court as Correction of Deficiency - Compliance by any local governing authority with the findings and...

§ 48-5-349.5. Annual Report - Not later than January 20, 1990, and not later than...

Article 6 - Municipal Taxation

§ 48-5-350. Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities - Every municipality may levy and collect municipal taxes upon all...

§ 48-5-351. Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems - Each municipality may levy and collect taxes for the purpose...

§ 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...

§ 48-5-353. Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes - Except as otherwise provided in Code Section 48-5-7, the board...

§ 48-5-354. Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants - The provisions of Article 1 of Chapter 13 of Title...

§ 48-5-355. Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers - Any one or more persons purchasing guano, meats, meal, flour,...

§ 48-5-356. Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State - No municipality shall levy any tax or license fee or...

§ 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 - Whenever the owners of land abutting on any street or...

§ 48-5-358. Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales at Public Auction; Right of Redemption - Each municipality may enforce the collection of any amount due...

§ 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 - History. Ga. L. 1877, p. 125, §§ 1-4; Code 1882,...

§ 48-5-359.1. Contracts for County Tax Commissioners to Prepare Municipal Tax Digests and Assess and Collect Municipal Taxes - History. Code 1981, § 48-5-359.1 , enacted by Ga. L....

§ 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 - History. Ga. L. 1890-91, p. 53, §§ 1, 2; Civil...

§ 48-5-361. Applicability to Counties - Nothing contained in this article shall be construed to apply...

Article 7 - Miscellaneous Local Administrative Provisions

§ 48-5-380. Refunds of Taxes and License Fees by Counties and Municipalities; Time and Manner of Filing Claims and Actions for Refund; Authority to Approve or Disapprove Claims - (a.1) If property owners have been billed and have remitted...

§ 48-5-381. Reserve Funds of Counties and Municipalities - History. Ga. L. 1945, p. 393, §§ 1-5; Code 1933,...

Article 8 - School Taxation

§ 48-5-400. Power of County Governing Authorities to Levy and Collect Taxes for Educational Purposes - The governing authority of each county may levy and collect...

§ 48-5-401. Annual Recommendation by County Boards of Education to County Governing Authorities of School Tax Rate - Each county board of education shall annually recommend to the...

§ 48-5-402. Public Utility Property in School Districts Subject to School Tax; Returns to Show Fair Market Value of Property; Assessment and Collection of School Tax by Commissioner; Contesting Taxability - History. Ga. L. 1910, p. 22, § 3; Ga. L....

§ 48-5-404. Collection of County School Taxes by Tax Commissioners or Tax Collectors; Collection of School Taxes and Commissions in Certain Counties - History. Ga. L. 1919, p. 288, § 122; Code 1933,...

§ 48-5-405. Levy and Collection of Tax by Municipalities for Independent School Systems; Authorized Purposes for Expenditures - History. Ga. L. 1962, p. 628, §§ 1, 2; Code...

Article 9 - Franchises

§ 48-5-420. “Special Franchise” Defined - As used in this article, the term “special franchise” means:...

§ 48-5-421. Taxation of Unenumerated Franchises - Nothing in this article shall be construed to exempt from...

§ 48-5-421.1. Certain Property Projects Shall Not Constitute Special Franchises - Any property which is exempt from ad valorem taxation pursuant...

§ 48-5-422. Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise - On or before March 1 in each year, each person...

§ 48-5-423. Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax - History. Ga. L. 1902, p. 37, § 3; Civil Code...

§ 48-5-424. Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; Apportionment of Valuation; Certification by Commissioner; Collection and Enforcement - History. Ga. L. 1902, p. 37, §§ 4-7; Civil Code...

§ 48-5-425. Deductions From Special Franchise Tax Due Any County, Municipality, or School District - History. Ga. L. 1903, p. 18, §§ 1-3; Civil Code...

Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes

Part 1 - General Provisions

§ 48-5-440. Definitions - As used in this article, the term: (1.1) “Commercial vehicle”...

§ 48-5-441. Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive - History. Ga. L. 1966, p. 517, § 1; Ga. L....

§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation - In accordance with Article VII, Section I, Paragraph III(b)(3) of...

§ 48-5-442. Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes - History. Ga. L. 1966, p. 517, § 10; Ga. L....

§ 48-5-442.1. Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes - History. Code 1981, § 48-5-442.1 , enacted by Ga. L....

§ 48-5-443. Ad Valorem Tax Rate - Ad valorem taxes imposed on motor vehicles and mobile homes...

§ 48-5-444. Place of Return of Motor Vehicles and Mobile Homes - History. Ga. L. 1966, p. 517, § 6; Ga. L....

§ 48-5-445. Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners - The tax collector or tax commissioner receiving the return shall...

§ 48-5-446. Remittance of Taxes Collected to Tax Authority; Time - The tax collector or tax commissioner collecting the ad valorem...

§ 48-5-447. Compensation of Tax Collectors and Tax Commissioners for Collecting Taxes; Rates; Agreed Rate in Case of Individual Adjustment; Procedure; Disposition of Commissions Pursuant to Local Acts - Click to view History. Ga. L. 1966, p. 517, §§...

§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest - History. Ga. L. 1966, p. 517, § 17; Ga. L....

§ 48-5-449. Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment - The governing authority of each county, at its discretion, may...

§ 48-5-450. Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal - Any owner who contests the assessment of an ad valorem...

§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home - History. Ga. L. 1966, p. 517, § 8; Ga. L....

Part 2 - Motor Vehicles

§ 48-5-470. Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation - Driver educational motor vehicles are declared to be public property...

§ 48-5-470.1. Exemption of Motor Vehicles Used for Transporting Persons With Disabilities or Disabled Students to or From Educational Institutions - All motor vehicles owned by a school or educational institution...

§ 48-5-470.2. Exemption of Vans and Buses Owned by Religious Groups - Vans and buses owned by religious groups and used exclusively...

§ 48-5-471. Motor Vehicles Subject to Ad Valorem Taxation - History. Ga. L. 1966, p. 517, § 3; Ga. L....

§ 48-5-472. Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale - History. Ga. L. 1967, p. 91, § 1; Ga. L....

§ 48-5-473. Returns for Taxation; Application for and Issuance of License Plates Upon Payment of Taxes Due - History. Ga. L. 1966, p. 517, § 4; Ga. L....

§ 48-5-474. Application for Registration and Purchase of License Plate Constitutes Return; Form of Application - The application for registration of a motor vehicle and for...

§ 48-5-475. Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles - All original motor vehicle license plates shall be sold by...

§ 48-5-476. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence - When a motor vehicle is purchased from a seller who...

§ 48-5-477. Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation - Nothing contained in this article shall be construed to require...

§ 48-5-478. Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans - History. Code 1981, § 48-5-478 , enacted by Ga. L....

§ 48-5-478.1. Ad Valorem Taxation; Exemption of Certain Motor Vehicles Owned by Former Prisoners of War - History. Code 1981, § 48-5-478.1 , enacted by Ga. L....

§ 48-5-478.2. Veterans Awarded Purple Heart Exempt From Ad Valorem Taxes Provided License Plate Issued Under Code Section 40-2-84 - A single motor vehicle owned by or leased to a...

§ 48-5-478.3. Tax Exemption for Veterans Awarded Medal of Honor - A single motor vehicle owned by or leased to a...

§ 48-5-478.4. Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans’ Organization - History. Code 1981, § 48-5-478.4 , enacted by Ga. L....

Part 3 - Mobile Homes

§ 48-5-490. Mobile Homes Owned on January 1 Subject to Ad Valorem Taxation - Every mobile home owned in this state on January 1...

§ 48-5-492. Issuance of Mobile Home Location Permits; Issuance and Display of Decals - History. Ga. L. 1976, p. 1529, § 5; Ga. L....

§ 48-5-493. Failure to Attach and Display Decal; Penalties; Venue for Prosecution - History. Code 1933, § 91A-9945, enacted by Ga. L. 1980,...

§ 48-5-494. Returns for Taxation; Application for and Issuance of Mobile Home Location Permits Upon Payment of Taxes Due - Each year every owner of a mobile home subject to...

§ 48-5-495. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence - When a mobile home is purchased from a seller who...

Part 4 - Heavy-Duty Construction Equipment Owned by Nonresidents

§ 48-5-500. Definitions - As used in this part, the term: History. Code 1981,...

§ 48-5-501. Equipment Subject to Ad Valorem Taxation - Except as exempted by law, heavy-duty equipment used for construction...

Part 5 - Farm Equipment

§ 48-5-504. Self-Propelled Farm Equipment as Subclassification of Motor Vehicle for Ad Valorem Taxation Purposes - History. Code 1981, § 48-5-504 , enacted by Ga. L....

Part 6 - Aircraft Held in Dealer’s Inventory

§ 48-5-504.20. Exemption for Aircraft Owned by a Dealer and Held in Inventory for Sale or Resale - History. Code 1981, § 48-5-504.20 , enacted by Ga. L....

Part 7 - Watercraft and All-Terrain Vehicles Held in Inventory for Resale

§ 48-5-504.40. Watercraft and All-Terrain Vehicles Held in Inventory for Resale Exempt From Taxation for Limited Period of Time - History. Code 1981, § 48-5-504.40 , enacted by Ga. L....

Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles

§ 48-5-505. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-5-506. Heavy-Duty Equipment Motor Vehicles; Dealers - History. Code 1981, § 48-5-506 , enacted by Ga. L....

§ 48-5-507. Change of Method of Evaluating Heavy-Duty Equipment Motor Vehicles for Ad Valorem Taxes; Purpose - History. Code 1981, § 48-5-507 , enacted by Ga. L....

§ 48-5-507.1. Effect of Rental Status on Dealer’s Inventory - If the nature of the dealer’s business is primarily the...

§ 48-5-508. Rules and Regulations; Affidavits of Illegality Contesting the Assessment of Ad Valorem Tax - Any taxpayer who contests the value assessment of a heavy-duty...

§ 48-5-509. Compliance - The commissioner shall be authorized to promulgate rules and regulations...

Article 11 - Ad Valorem Taxation of Public Utilities

§ 48-5-510. Definitions - As used in this article, the term: History. Ga. L....

§ 48-5-511. Returns of Public Utilities to Commissioner; Itemization and Fair Market Value of Property; Other Information; Apportionment to More Than One Tax Jurisdiction - History. Orig. Code 1863, §§ 755, 761; Code 1868, §§...

§ 48-5-512. Issuance of Execution for Failure to File Return - History. Orig. Code 1863, §§ 800, 806; Code 1868, §§...

§ 48-5-513. Penalty for Failure to File Return and Pay Tax; Revocation of Charter - History. Orig. Code 1863, § 801; Code 1868, § 880;...

§ 48-5-515. Availability of Returns and Tax Documents for Public Inspection - Every return made to the commissioner by any person required...

§ 48-5-518. Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Returns to Commissioner by Chief Executive Officer - Reserved. Repealed by Ga. L. 1981, p. 1857, § 22,...

§ 48-5-519. Taxation of Railroad Equipment Companies Doing Business in State; Exemption of Railroad Company Operating Railroad; Collecting and Remitting Taxes; Execution for Failure to Make Return - History. Ga. L. 1927, p. 99, § 9; Code 1933,...

§ 48-5-520. Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State; Method of Assessment - A railroad company operating a railroad lying wholly within this...

§ 48-5-521. Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation - History. Ga. L. 1889, p. 29, § 3; Civil Code...

§ 48-5-524. Annual Report by Commissioner to Each County Board of Tax Assessors of All Public Utility Property Within County; Contents; Availability for Public Inspection - History. Code 1933, § 92-6010, enacted by Ga. L. 1978,...

Article 12 - Ad Valorem Taxation of Airline Companies

§ 48-5-540. Definitions - As used in this article, the term: History. Ga. L....

§ 48-5-541. Property Tax Return on Airline Flight Equipment; Penalties - History. Ga. L. 1972, p. 1129, § 2; Code 1933,...

§ 48-5-542. Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property - The commissioner shall scrutinize carefully each return made to him...

§ 48-5-543. Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours - The valuation of aircraft apportioned to this state shall be,...

§ 48-5-544. Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions - Each local tax jurisdiction to which a proposed valuation of...

§ 48-5-545. Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization - The proposed assessed valuations for flight equipment and aircraft shall...

§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive - The ad valorem taxation, assessment, and methods of apportionment authorized...

Article 13 - Ad Valorem Taxation of Qualified Timberland Property

§ 48-5-600. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-5-600.1. Classification of Qualified Timberland Property; Exclusive - In accordance with Article VII, Section I, Paragraph III(f.1) of...

§ 48-5-601. Determination of Fair Market Value; Access to Property; Delivery to County Tax Officials - History. Code 1981, § 48-5-601 , enacted by Ga. L....

§ 48-5-602. Adoption and Maintenance of Qualified Timberland Property Appraisal Manual - History. Code 1981, § 48-5-602 , enacted by Ga. L....

§ 48-5-603. Certification as Qualified Owner; Requirements - The commissioner shall certify as a qualified owner any individual...

§ 48-5-604. Certification as Qualified Timberland Property; Requirements; Annual Updating; Audit; Filing With County Tax Officials - History. Code 1981, § 48-5-604 , enacted by Ga. L....

§ 48-5-605. Appeal of Commissioner’s Decisions by Taxpayer or County Board - History. Code 1981, § 48-5-605 , enacted by Ga. L....

§ 48-5-606. Appeal of Commissioner’s Decisions by Taxpayers or Groups - History. Code 1981, § 48-5-606 , enacted by Ga. L....

§ 48-5-607. Adoption of Forms and Regulations - The commissioner shall be authorized to prescribe such forms and...

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Georgia Code Title 48 - Revenue and Taxation Chapter 5 - Ad Valorem Taxation of Property

Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property