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us-ga/statute/48/chapter-5/article-1 — General Provisions · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-5
General Provisions
44 sections
48-5-1
Legislative intent.
48-5-2
Definitions.
48-5-3
Taxable property.
48-5-4
Ad valorem taxation of property of federal corporations and agencies.
48-5-5
Acquisition of situs by foreign merchandise in transit.
48-5-6
Return of property at fair market value.
48-5-7
Assessment of tangible property.
48-5-7.1
Tangible real property devoted to agricultural purposes — Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural purposes; penalty for breach of covenant.
48-5-7.2
Certification as rehabilitated historic property for purposes of preferential assessment.
48-5-7.3
Landmark historic property.
48-5-7.4
Bona fide conservation use property; residential transitional property; application procedures; penalties for breach of covenant; classification on tax digest; annual report.
48-5-7.5
Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment.
48-5-7.6
“Brownfield property” defined; related definitions; qualifying for preferential assessment; disqualification of property receiving preferential assessment; responsibilities of owners; transfers of property; costs; appeals; creation of lien against property; extension of preferential assessment.
48-5-7.7
Georgia forest land protection; short title; method, qualifications, and conditions of preferential assessment.
48-5-8
[Reserved] Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill.
48-5-9
Persons liable for taxes on property.
48-5-9.1
Forms of payment.
48-5-10
Returnable property.
48-5-11
Situs for returns by residents.
48-5-12
Situs of returns by nonresidents.
48-5-13
Instruction for local tax officials and staff.
48-5-14
Liability of nonresidents, agents of nonresidents, and their property.
48-5-15
Returns of taxable real property.
48-5-15.1
Returns of real property and tangible personal property located on airport.
48-5-16
Return of tangible personal property in county where business conducted; exemptions; boats; aircraft.
48-5-17
Proceedings to determine county entitled to return and payment; collection pending determination; commissions.
48-5-18
Time for making tax returns.
48-5-19
Signature and declaration of persons making returns of taxable property.
48-5-20
Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return.
48-5-21
Return and collection of taxes on property unlawfully exempted.
48-5-22
Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty.
48-5-23
Collection and payment of taxes on tangible property in installments; authorization; alternate procedure.
48-5-24
Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions.
48-5-25
Proportionate payments of property taxes by owners and persons with interest in or on property.
48-5-26
Payment of taxes on real property by owners or transferees.
48-5-27
Collection of taxes for former years.
48-5-28
Priority of taxes over other claims; superiority of security deed.
48-5-29
Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments.
48-5-30
Filing extension for service personnel serving abroad.
48-5-31
Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure.
48-5-31.1
“Local government” defined; contract for prepayment of ad valorem taxes; accounting; no debt of local government created.
48-5-32
Publication by county of ad valorem tax rate.
48-5-32.1
Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax.
48-5-33
[Reserved] Inclusion of standing timber as part of real property.
