---
title: O.C.G.A. § 15-5B-2. Definitions.
collection: code
id: 15-5B-2
cite_as: O.C.G.A. § 15-5B-2 (2025)
canonical_url: https://georgiacommons.org/code/15-5B-2
md_url: https://georgiacommons.org/code/15-5B-2.md
text_url: https://georgiacommons.org/code/15-5B-2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t15-ch1-11a-(v13)-pdf.pdf?sfvrsn=9c57686b_0#page=22
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: COURTS / TAX COURTS
---

# O.C.G.A. § 15-5B-2. Definitions.

Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term “court” means the Georgia Tax Court established by Article VI, Section I, Paragraph I of the Georgia Constitution, which shall operate under the sole direction of the chief court judge.

## History

Code 1981, § 15-5B-2, enacted by Ga. L. 2024, p. 888, § 1-2/HB 1267, effective January 1, 2025.

## Editor's Notes

For information as to the effective date of this Code section, see the effective date note at the beginning of this chapter.