---
title: O.C.G.A. § 48-5-10. Returnable property.
collection: code
id: 48-5-10
cite_as: O.C.G.A. § 48-5-10 (2025)
canonical_url: https://georgiacommons.org/code/48-5-10
md_url: https://georgiacommons.org/code/48-5-10.md
text_url: https://georgiacommons.org/code/48-5-10/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=395
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.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-9.1.md
next: https://georgiacommons.org/code/48-5-11.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / GENERAL PROVISIONS
---

# O.C.G.A. § 48-5-10. Returnable property.

All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.

## History

Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6202; Code 1933, § 91A-1008, enacted by Ga. L. 1978, p. 309, § 2.

## Law Reviews

For article, “Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State,” 28 Ga. St. B. J. 108 (1991).

For annual survey on real property, see 64 Mercer L. Rev. 255 (2012).