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us-ga/statute/48/chapter-5/part-3/article-6 — Municipal Taxation · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-5
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(part-3)
Municipal Taxation
13 sections
48-5-350
Power to levy and collect tax to provide funds for municipal development authorities.
48-5-351
Power to levy and collect taxes to pay benefits under teacher retirement systems.
48-5-352
Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property.
48-5-353
Basis for fair market value of property subject to both municipal and county ad valorem taxes.
48-5-354
Law governing municipal and county occupation taxes for certain salespersons and merchants.
48-5-355
Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers.
48-5-356
Exemption from municipal taxation of agricultural products and livestock raised in state.
48-5-357
Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers.
48-5-358
Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption.
48-5-359
Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale.
48-5-359.1
Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes.
48-5-360
Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings.
48-5-361
Applicability to counties.
