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us-ga/statute/48/chapter-5/part-1 — Tax Exemptions · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-5
Tax Exemptions
76 sections
48-5-40
Definitions.
48-5-41
Property exempt from taxation.
48-5-41.1
Exemption of qualified farm products and harvested agricultural products of family farm entities.
48-5-41.2
Exemption from taxation of personal property in inventory for business.
48-5-41.3
[For effective date, see note.] Tax exemption for timber equipment.
48-5-42
Exempt personalty.
48-5-42.1
Personal property tax exemption for property valued at $7,500.00 or less.
48-5-43
Exemption for fertilizers.
48-5-44
Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits.
48-5-44.1
Homestead exemption for residents residing in a municipal corporation located in more than one county; application required; renewal.
48-5-45
Application for homestead exemption; unlawful to solicit fee to file application for homestead for another.
48-5-46
Procedure for application.
48-5-47
Applications for homestead exemptions of individuals 65 or older.
48-5-47.1
Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00.
48-5-48
Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award.
48-5-48.1
Level 1 freeport exemption; application; filing; renewal.
48-5-48.2
Level 1 freeport exemption; referendum.
48-5-48.3
Homestead exemption for senior citizens.
48-5-48.4
Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty.
48-5-48.5
Level 2 freeport exemption; application; filing; renewal.
48-5-48.6
Level 2 freeport exemption; referendum.
48-5-48.7
Freeport exemptions; determination of timely filing; recourse for improper determinations.
48-5-49
Determination of eligibility of applicant; appeal.
48-5-50
Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
48-5-50.1
Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes.
48-5-51
Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.
48-5-52
Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue.
48-5-52.1
Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action.
48-5-53
Falsification of information required by Code Section 48-5-52; penalty.
48-5-54
Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees.
48-5-55
Continuation of constitutional exemptions from ad valorem taxes.
48-5-56
Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property.
48-5-100
[Reserved] Election of tax receivers; term of office; commission; vacancy.
48-5-100.1
[Repealed] Assumption of duties by chief clerk upon death, resignation, incapacity, or inability of tax commissioner in certain counties; compensation; election of new tax commissioner.
48-5-101
Oath and bond for tax receivers.
48-5-102
Liability of tax receivers and sureties; action on tax receiver’s bond.
48-5-103
Duties of tax receivers.
48-5-104
Refusal by tax receiver or tax commissioner to receive returns; penalty.
48-5-105
Tax return forms furnished by commissioner to tax receivers and tax commissioners.
48-5-105.1
Uniform tangible personal property tax forms.
48-5-106
Time and manner of making and furnishing county tax digests.
48-5-107
[Reserved] Form and size, binding, and labeling of digests.
48-5-108
Entry of returns in digests.
48-5-109
Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.
48-5-260
Purpose of part.
48-5-261
Classification of counties for administration of part.
48-5-262
Composition and duties of county appraisal staffs; “county civil service system” defined.
48-5-263
Qualifications, duties, and compensation of appraisers.
48-5-264
Designation and duties of chief appraiser.
48-5-264.1
Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill.
48-5-265
Formation of joint county property appraisal staffs.
48-5-266
Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings.
48-5-267
State payments for minimum staff of appraisers; state salary supplements for qualified appraisers.
48-5-268
Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property.
48-5-269
Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property.
48-5-269.1
Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.
48-5-270
Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment.
48-5-271
Table of values for conservation use value of forest land.
48-5-272
[Reserved] Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy.
48-5-273
Counties to submit tax rate to commissioner.
48-5-274
Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be furnished by commissioner.
48-5-275
Applicability of part.
48-5-440
Definitions.
48-5-441
Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive.
48-5-441.1
Classification of motor vehicles for purposes of ad valorem taxation.
48-5-442
Preparation and distribution of uniform evaluation of motor vehicles for tax purposes.
48-5-442.1
Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes.
48-5-443
Ad valorem tax rate.
48-5-444
Place of return of motor vehicles and mobile homes.
48-5-445
Collection of ad valorem taxes by tax collectors or tax commissioners.
48-5-446
Remittance of taxes collected to tax authority; time.
48-5-447
Compensation of tax collectors and tax commissioners for collecting taxes; rates; agreed rate in case of individual adjustment; procedure; disposition of commissions pursuant to local Acts.
48-5-448
Value of all returned motor vehicles and mobile homes included in tax digest.
48-5-449
Discretion of county governing authorities to expend county funds for additional help and equipment.
48-5-450
Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal.
48-5-451
Penalty for failure to make return or pay tax on motor vehicle or mobile home.
