Official Code of Georgia Annotated

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

48-5-9. Persons liable for taxes on property.

Active

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

Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is not known. Life tenants and those who own and enjoy the property shall be chargeable with the taxes on the property.

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

Civil Code 1895, § 778; Civil Code 1910, § 1018; Code 1933, § 92-110; Code 1933, § 91A-1021, enacted by Ga. L. 1978, p. 309, § 2.

Law reviews

For comment on Bell v. Summerlin, 188 Ga. 648, 4 S.E.2d 831 (1939), see 2 Ga. B. J. 54 (1940). For comment on Townsend v. McIntosh, 205 Ga. 643, 54 S.E.2d 592 (1949), see 12 Ga. B. J. 205 (1949). For article surveying developments in Georgia real property law from mid-1980 through mid-1981, see 33 Mercer L. Rev. 219 (1981).

Other notes

History of Section.: This Code section is derived from the decisions in National Bank v. Danforth, 80 Ga. 55, 7 S.E. 546 (1887); Burns v. Lewis, 86 Ga. 591, 13 S.E. 123 (1891); Wells v. Mayor of Savannah, 87 Ga. 397, 13 S.E. 442 (1891); Wells v. Mayor of Savannah, 107 Ga. 1, 32 S.E. 669 (1899), aff’d, 181 U.S. 531, 21 S. Ct. 697, 45 L. Ed. 986 (1901).

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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 391; merge action: carried; file SHA-256 bb15f8d0d693.