Situs of returns by nonresidents.

Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located. History. Laws 1840, Cobb’s 1851 Digest, p. 1073; Code 1863, § 760; Code 1868, § 827; Code 1873, § 831; Code 1882, § 831; Civil Code 1895, § 819; Civil Code 1910, § 1067; Code 1933, §§ 92-6205, 92-6403; Code 1933, § 91A-1009, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 22. OPINIONS OF THE ATTORNEY GENERAL Effect of residence on tax situs of merchandise used in connection with a business. — Merchandise used in connection with a business permanently located in a county is taxable in that county regardless of the owner’s residence. 1945-47 Ga. Op. Att'y Gen. 558. RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 624. C.J.S. 84 C.J.S., Taxation, § 145 et seq. ALR. Situs for property taxation as between different states or counties of personal property, or interest therein, held by trustees, executors, or administrators, 127 A.L.R. 379; 172 A.L.R. 341. Succession tax at domicile of debtor or corporation as to credits or corporate stock belonging to estate of nonresident, 139 A.L.R. 1458. Domicile of debtor within state, or location therein of real property securing debt, as giving debt to nonresident a situs within state for purpose of property taxation, 160 A.L.R. 788. Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 A.L.R.4th 837.