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O.C.G.A. § 48-4-48 · Ripening of tax deed title by prescription.
O.C.G.A. § 48-4-60 · Definitions.
O.C.G.A. § 48-4-61 · Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution.
O.C.G.A. § 48-4-62 · Board to govern authority; members; meetings; organization; staff.
O.C.G.A. § 48-4-63 · Administration of properties.
O.C.G.A. § 48-4-64 · Acquisition and disposal of property.
O.C.G.A. § 48-4-65 · Foreclosure of right of redemption to property conveyed to authority.
O.C.G.A. § 48-4-75 · Legislative findings.
O.C.G.A. § 48-4-76 · Judicial in rem tax foreclosures.
O.C.G.A. § 48-4-77 · Definitions.
O.C.G.A. § 48-4-78 · Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice.
O.C.G.A. § 48-4-79 · Judicial hearing on petition; orders; priority of claims; death of interested party.
O.C.G.A. § 48-4-80 · Redemption by owner or other interested party.
O.C.G.A. § 48-4-81 · Sale procedures; time; minimum bid; finality; right of redemption by owner; execution of tax deed; report of sale.
O.C.G.A. § 48-4-100 · Short title; applicability.
O.C.G.A. § 48-4-101 · Findings and declarations.
O.C.G.A. § 48-4-102 · Definitions.
O.C.G.A. § 48-4-103 · Creation; existence; board membership.
O.C.G.A. § 48-4-104 · Initial size of board; continuation of land banks created before July 1, 2012; eligibility to serve; selection of chairperson and officers; governing rules and regulations; vacancies; compensation; meetings; quorum; adoption of bylaws; immunity from personal liability; voting.
O.C.G.A. § 48-4-105 · Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing services.
O.C.G.A. § 48-4-106 · Powers; limitation or withdrawal of power by land bank member under certain circumstances.
O.C.G.A. § 48-4-107 · Eminent domain.
O.C.G.A. § 48-4-108 · Exemption of land bank property from state and local taxation; acquisition of real property interests; land bank prohibited from owning or holding real property located outside geographical boundaries.
O.C.G.A. § 48-4-109 · Land bank to hold acquired property in own name; public review and inspection of real property inventory; consideration necessary for property transactions; hierarchical ranking of priorities for use.
O.C.G.A. § 48-4-110 · Funding through grants and loans; receipt of payments for various activities; remission of real property tax; allocation of proceeds from sale of property.
O.C.G.A. § 48-4-111 · Public meetings; conflicts of interest; dissolution.
O.C.G.A. § 48-4-112 · Extinguishment of prior encumbrances, liens, and claims for real property taxes owed; remission to tax collector; tax collector authorized to assign, transfer, or sell to land bank certain ad valorem tax executions; content of notice of transfer; nonjudicial tax sale.
O.C.G.A. § 48-5-1 · Legislative intent.
O.C.G.A. § 48-5-2 · Definitions.
O.C.G.A. § 48-5-3 · Taxable property.
O.C.G.A. § 48-5-4 · Ad valorem taxation of property of federal corporations and agencies.
O.C.G.A. § 48-5-5 · Acquisition of situs by foreign merchandise in transit.
O.C.G.A. § 48-5-6 · Return of property at fair market value.
O.C.G.A. § 48-5-7 · Assessment of tangible property.
O.C.G.A. § 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.
O.C.G.A. § 48-5-7.2 · Certification as rehabilitated historic property for purposes of preferential assessment.
O.C.G.A. § 48-5-7.3 · Landmark historic property.
O.C.G.A. § 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.
O.C.G.A. § 48-5-7.5 · Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment.
O.C.G.A. § 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.
O.C.G.A. § 48-5-7.7 · Georgia forest land protection; short title; method, qualifications, and conditions of preferential assessment.
O.C.G.A. § 48-5-8 · [Reserved] Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill.
O.C.G.A. § 48-5-9 · Persons liable for taxes on property.
O.C.G.A. § 48-5-9.1 · Forms of payment.
O.C.G.A. § 48-5-10 · Returnable property.
O.C.G.A. § 48-5-11 · Situs for returns by residents.
O.C.G.A. § 48-5-12 · Situs of returns by nonresidents.
O.C.G.A. § 48-5-13 · Instruction for local tax officials and staff.
O.C.G.A. § 48-5-14 · Liability of nonresidents, agents of nonresidents, and their property.
O.C.G.A. § 48-5-15 · Returns of taxable real property.
O.C.G.A. § 48-5-15.1 · Returns of real property and tangible personal property located on airport.
O.C.G.A. § 48-5-16 · Return of tangible personal property in county where business conducted; exemptions; boats; aircraft.
O.C.G.A. § 48-5-17 · Proceedings to determine county entitled to return and payment; collection pending determination; commissions.
O.C.G.A. § 48-5-18 · Time for making tax returns.
O.C.G.A. § 48-5-19 · Signature and declaration of persons making returns of taxable property.
O.C.G.A. § 48-5-20 · Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return.
O.C.G.A. § 48-5-21 · Return and collection of taxes on property unlawfully exempted.
O.C.G.A. § 48-5-22 · Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty.
O.C.G.A. § 48-5-23 · Collection and payment of taxes on tangible property in installments; authorization; alternate procedure.
O.C.G.A. § 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.
O.C.G.A. § 48-5-25 · Proportionate payments of property taxes by owners and persons with interest in or on property.
O.C.G.A. § 48-5-26 · Payment of taxes on real property by owners or transferees.
O.C.G.A. § 48-5-27 · Collection of taxes for former years.
O.C.G.A. § 48-5-28 · Priority of taxes over other claims; superiority of security deed.
O.C.G.A. § 48-5-29 · Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments.
O.C.G.A. § 48-5-30 · Filing extension for service personnel serving abroad.
O.C.G.A. § 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.
O.C.G.A. § 48-5-31.1 · “Local government” defined; contract for prepayment of ad valorem taxes; accounting; no debt of local government created.
O.C.G.A. § 48-5-32 · Publication by county of ad valorem tax rate.
O.C.G.A. § 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.
O.C.G.A. § 48-5-33 · [Reserved] Inclusion of standing timber as part of real property.
O.C.G.A. § 48-5-40 · Definitions.
O.C.G.A. § 48-5-41 · Property exempt from taxation.
O.C.G.A. § 48-5-41.1 · Exemption of qualified farm products and harvested agricultural products of family farm entities.
O.C.G.A. § 48-5-41.2 · Exemption from taxation of personal property in inventory for business.
O.C.G.A. § 48-5-41.3 · [For effective date, see note.] Tax exemption for timber equipment.
O.C.G.A. § 48-5-42 · Exempt personalty.
O.C.G.A. § 48-5-42.1 · Personal property tax exemption for property valued at $7,500.00 or less.
O.C.G.A. § 48-5-43 · Exemption for fertilizers.
O.C.G.A. § 48-5-44 · Exemption of homestead occupied by owner; effect of participation in rural housing program on homestead exemption; limits.
O.C.G.A. § 48-5-44.1 · Homestead exemption for residents residing in a municipal corporation located in more than one county; application required; renewal.
O.C.G.A. § 48-5-45 · Application for homestead exemption; unlawful to solicit fee to file application for homestead for another.
O.C.G.A. § 48-5-46 · Procedure for application.
O.C.G.A. § 48-5-47 · Applications for homestead exemptions of individuals 65 or older.
O.C.G.A. § 48-5-47.1 · Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00.
O.C.G.A. § 48-5-48 · Homestead exemption by qualified disabled veteran; filing requirements; periodic substantiation of eligibility; persons eligible without application; retroactive award.
O.C.G.A. § 48-5-48.1 · Level 1 freeport exemption; application; filing; renewal.
O.C.G.A. § 48-5-48.2 · Level 1 freeport exemption; referendum.
O.C.G.A. § 48-5-48.3 · Homestead exemption for senior citizens.
O.C.G.A. § 48-5-48.4 · Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty.
O.C.G.A. § 48-5-48.5 · Level 2 freeport exemption; application; filing; renewal.
O.C.G.A. § 48-5-48.6 · Level 2 freeport exemption; referendum.
O.C.G.A. § 48-5-48.7 · Freeport exemptions; determination of timely filing; recourse for improper determinations.
O.C.G.A. § 48-5-49 · Determination of eligibility of applicant; appeal.
O.C.G.A. § 48-5-50 · Homestead value credited with exemption; approval of correctness of value, exemption, and difference.
O.C.G.A. § 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.
O.C.G.A. § 48-5-51 · Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty.
O.C.G.A. § 48-5-52 · Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue.
O.C.G.A. § 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.
O.C.G.A. § 48-5-53 · Falsification of information required by Code Section 48-5-52; penalty.