---
title: O.C.G.A. § 48-5-14. Liability of nonresidents, agents of nonresidents, and their property.
collection: code
id: 48-5-14
cite_as: O.C.G.A. § 48-5-14 (2025)
canonical_url: https://georgiacommons.org/code/48-5-14
md_url: https://georgiacommons.org/code/48-5-14.md
text_url: https://georgiacommons.org/code/48-5-14/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=399
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/48-5-13.md
next: https://georgiacommons.org/code/48-5-15.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. § 48-5-14. Liability of nonresidents, agents of nonresidents, and their property.

A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property.

## History

Laws 1804, Cobb’s 1851 Digest, p. 1047.; Code 1863, § 789; Code 1868, § 853; Code 1873, § 857; Code 1882, § 857; Civil Code 1895, § 854; Civil Code 1910, § 1112; Code 1933, § 92-6404; Code 1933, § 91A1024, enacted by Ga. L. 1978, p. 309, § 2.