---
title: O.C.G.A. § 48-5-221 through 48-5-231.
collection: code
id: 48-5-221
cite_as: O.C.G.A. § 48-5-221 (2025)
canonical_url: https://georgiacommons.org/code/48-5-221
md_url: https://georgiacommons.org/code/48-5-221.md
text_url: https://georgiacommons.org/code/48-5-221/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=625
date: 2025
status: reserved
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/48-5-220.md
next: https://georgiacommons.org/code/48-5-232.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / COUNTY TAXATION
range_end: 48-5-231
---

# O.C.G.A. § 48-5-221 through 48-5-231.

No text is printed for this reserved section through 48-5-231.

## History

Repealed by Ga. L. 1981, p. 1857, § 46, effective April 22, 1981.

## Editor's Notes

Ga. L. 2017, p. 774, § 48/HB 323, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, designated these Code sections as reserved.

These Code sections were based on former Code 1933, §§ 91A-1202 through 91A-1212. For present provisions governing the purposes of county taxes, see Code Section 48-5-220.