Georgia Commons48-5-11. Situs for returns by residents.
The only printed version. Current through: Including Acts of the 2025 Regular Session of the General Assembly.
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.