Situs for Returns by Residents

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. General Provisions
  6. Situs for Returns by Residents

Checkout our iOS App for a better way to browser and research.

Unless otherwise provided by law, all:

  1. Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and
  2. Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.

(Code 1933, § 91A-1010, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 23.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 624.

C.J.S.

- 84 C.J.S., Taxation, § 433 et seq.

ALR.

- Situs for property taxation as between different states or counties of personal property, or interest therein, held by trustees, executors, or administrators, 127 A.L.R. 379; 172 A.L.R. 341.


Download our app to see the most-to-date content.