Liability of nonresidents, agents of nonresidents, and their property.

A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property. History. Laws 1804, Cobb’s 1851 Digest, p. 1047; Code 1863, § 789; Code 1868, § 853; Code 1873, § 857; Code 1882, § 857; Civil Code 1895, § 854; Civil Code 1910, § 1112; Code 1933, § 92-6404; Code 1933, § 91A-1024, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Sale of nonresident’s land. — When land is given in for taxation by the agent of the estate of a nonresident, which land is sold by the sheriff for the nonpayment of state and county taxes under an execution for the taxes against such agent, the purchaser at such sale acquires a valid title. John Doe v. Roe, 51 Ga. 453, 1874 Ga. LEXIS 160 (1874). RESEARCH REFERENCES C.J.S. 84 C.J.S., Taxation, § 145 et seq. ALR. 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.