General Provisions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. General Provisions

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Section
48-5-1

Legislative Intent

Section
48-5-2

Definitions

Section
48-5-3

Taxable Property

Section
48-5-4

Ad Valorem Taxation of Property of Federal Corporations and Agencies

Section
48-5-5

Acquisition of Situs by Foreign Merchandise in Transit

Section
48-5-6

Return of Property at Fair Market Value

Section
48-5-7

Assessment of Tangible Property

Section
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

Section
48-5-7.2

Certification as Rehabilitated Historic Property for Purposes of Preferential Assessment

Section
48-5-7.3

Landmark Historic Property

Section
48-5-7.4

(See Editor's notes.) Bona Fide Conservation Use Property; Residential Transitional Property; Application Procedures; Penalties for Breach of Covenant; Classification on Tax Digest; Annual Report

Section
48-5-7.5

Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property Tax Digest; Supplemental Assessment

Section
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 Lien Against Property; Extension of Preferential Assessment

Section
48-5-7.7

(See Editor's notes.) Short Title; Definitions; Qualifications for Conservation Use Assessment

Section
48-5-8

Manner and Time of Making State Levy; Notice on Taxpayer's Ad Valorem Tax Bill

Section
48-5-9

Persons Liable for Taxes on Property

Section
48-5-9.1

Forms of Payment

Section
48-5-10

Returnable Property

Section
48-5-11

Situs for Returns by Residents

Section
48-5-12

Situs of Returns by Nonresidents

Section
48-5-13

Instruction for Local Tax Officials and Staff

Section
48-5-14

Liability of Nonresidents, Agents of Nonresidents, and Their Property

Section
48-5-15

Returns of Taxable Real Property

Section
48-5-15.1

Returns of Real Property and Tangible Personal Property Located on Airport

Section
48-5-16

Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft

Section
48-5-17

Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions

Section
48-5-18

Time for Making Tax Returns

Section
48-5-19

Signature and Declaration of Persons Making Returns of Taxable Property

Section
48-5-20

Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return

Section
48-5-21

Return and Collection of Taxes on Property Unlawfully Exempted

Section
48-5-22

Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty

Section
48-5-23

Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Procedure

Section
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

Section
48-5-25

Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property

Section
48-5-26

Payment of Taxes on Real Property by Owners or Transferees

Section
48-5-27

Collection of Taxes for Former Years

Section
48-5-28

Priority of Taxes Over Other Claims; Superiority of Security Deed

Section
48-5-29

Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Distribution of Property Taxes; Excess Payments; Underpayments

Section
48-5-30

Filing Extension for Service Personnel Serving Abroad

Section
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

Section
48-5-31.1

"Local Government" Defined; Contract for Prepayment of Ad Valorem Taxes; Accounting; No Debt of Local Government Created

Section
48-5-32

Publication by County of Ad Valorem Tax Rate

Section
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

Section
48-5-33

Inclusion of Standing Timber as Part of Real Property