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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 1. GENERAL PROVISIONS

48-5-11. Situs for returns by residents.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. Unless otherwise provided by law, all:

  2. (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#

  3. (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.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

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

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 397; merge action: carried; file SHA-256 bb15f8d0d693.