Georgia CommonsTítulo 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 1. GENERAL PROVISIONS
48-5-9. Persons liable for taxes on property.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
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.
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).
Otras notas
- 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).
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 391; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.