---
title: O.C.G.A. § 48-5-3. Taxable property.
collection: code
id: 48-5-3
cite_as: O.C.G.A. § 48-5-3 (2025)
canonical_url: https://georgiacommons.org/code/48-5-3
md_url: https://georgiacommons.org/code/48-5-3.md
text_url: https://georgiacommons.org/code/48-5-3/text
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date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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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. § 48-5-3. Taxable property.

All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as otherwise provided by law. Liability of property for taxation shall not be affected by the individual or corporate character of the property owner or by the resident or nonresident status of the property owner.

## History

Ga. L. 1851, p. 288, § 1; Code 1863, §§ 730, 732, 733; Code 1868, §§ 797, 799, 800; Code 1873, §§ 799, 802, 803; Code 1882, §§ 799, 802, 803; Ga. L. 1889, p. 35, §§ 1, 2; Civil Code 1895, §§ 767, 768, 769, 777; Civil Code 1910, §§ 1002, 1008, 1009, 1017; Code 1933, §§ 92-101, 92-104, 92-105; Ga. L. 1937-38, Ex. Sess., p. 156, § 2; Code 1933, § 91A-1002, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 18.

## Law Reviews

For note discussing taxation of shares of stock, see 1 Ga. L. Rev. No. 2, p. 41 (1927).

For note, “Land Use Decisions and the Property Tax,” see 11 Ga. St. B. J. 103 (1974).

For article discussing ad valorem taxation and interest in real property in Georgia, prior to the enactment of the Georgia Public Revenue Code, Code 1933, Title 91A (see this title), see 31 Mercer L. Rev. 293 (1979).

For comment, “Making Debt Pay: Examining the Use of Property Tax Delinquency as a Revenue Source,” see 62 Emory L.J. 217 (2012).