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O.C.G.A. § 48-5-422 · Returns to commissioner; effect of filing certified copy of authorization of franchise.
O.C.G.A. § 48-5-423 · Ascertainment of valuations of special franchises; levy and collection of tax.
O.C.G.A. § 48-5-424 · Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement.
O.C.G.A. § 48-5-425 · Deductions from special franchise tax due any county, municipality, or school district.
O.C.G.A. § 48-5-440 · Definitions.
O.C.G.A. § 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.
O.C.G.A. § 48-5-441.1 · Classification of motor vehicles for purposes of ad valorem taxation.
O.C.G.A. § 48-5-442 · Preparation and distribution of uniform evaluation of motor vehicles for tax purposes.
O.C.G.A. § 48-5-442.1 · Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes.
O.C.G.A. § 48-5-443 · Ad valorem tax rate.
O.C.G.A. § 48-5-444 · Place of return of motor vehicles and mobile homes.
O.C.G.A. § 48-5-445 · Collection of ad valorem taxes by tax collectors or tax commissioners.
O.C.G.A. § 48-5-446 · Remittance of taxes collected to tax authority; time.
O.C.G.A. § 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.
O.C.G.A. § 48-5-448 · Value of all returned motor vehicles and mobile homes included in tax digest.
O.C.G.A. § 48-5-449 · Discretion of county governing authorities to expend county funds for additional help and equipment.
O.C.G.A. § 48-5-450 · Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal.
O.C.G.A. § 48-5-451 · Penalty for failure to make return or pay tax on motor vehicle or mobile home.
O.C.G.A. § 48-5-470 · Exemption of driver educational motor vehicles from ad valorem taxation.
O.C.G.A. § 48-5-470.1 · Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions.
O.C.G.A. § 48-5-470.2 · Exemption of vans and buses owned by religious groups.
O.C.G.A. § 48-5-471 · Motor vehicles subject to ad valorem taxation.
O.C.G.A. § 48-5-472 · Ad valorem taxation of motor vehicles owned and held by dealers for retail sale.
O.C.G.A. § 48-5-473 · Returns for taxation; application for and issuance of license plates upon payment of taxes due.
O.C.G.A. § 48-5-474 · Application for registration and purchase of license plate constitutes return; form of application.
O.C.G.A. § 48-5-475 · Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles.
O.C.G.A. § 48-5-476 · Collection procedure when taxing county differs from county of purchaser’s residence.
O.C.G.A. § 48-5-477 · Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation.
O.C.G.A. § 48-5-478 · Constitutional exemption from ad valorem taxation for disabled veterans.
O.C.G.A. § 48-5-478.1 · Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war.
O.C.G.A. § 48-5-478.2 · Veterans awarded Purple Heart exempt from ad valorem taxes provided license plate issued under Code Section 40-2-84.
O.C.G.A. § 48-5-478.3 · Tax exemption for veterans awarded Medal of Honor.
O.C.G.A. § 48-5-478.4 · Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization.
O.C.G.A. § 48-5-490 · Mobile homes owned on January 1 subject to ad valorem taxation.
O.C.G.A. § 48-5-491 · [Reserved] Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers’ inventory; dealer’s assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1.
O.C.G.A. § 48-5-492 · Issuance of mobile home location permits; issuance and display of decals.
O.C.G.A. § 48-5-493 · Failure to attach and display decal; penalties; venue for prosecution.
O.C.G.A. § 48-5-494 · Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due.
O.C.G.A. § 48-5-495 · Collection procedure when taxing county differs from county of purchaser’s residence.
O.C.G.A. § 48-5-500 · Definitions.
O.C.G.A. § 48-5-501 · Equipment subject to ad valorem taxation.
O.C.G.A. § 48-5-504 · Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes.
O.C.G.A. § 48-5-504.20 · Exemption for aircraft owned by a dealer and held in inventory for sale or resale.
O.C.G.A. § 48-5-504.40 · Watercraft and all-terrain vehicles held in inventory for resale exempt from taxation for limited period of time.
O.C.G.A. § 48-5-505 · Definitions.
O.C.G.A. § 48-5-506 · Heavy-duty equipment motor vehicles; dealers.
O.C.G.A. § 48-5-506.1 · [Repealed] Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles.
O.C.G.A. § 48-5-507 · Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose.
O.C.G.A. § 48-5-507.1 · Effect of rental status on dealer’s inventory.
O.C.G.A. § 48-5-508 · Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax.
O.C.G.A. § 48-5-509 · Compliance.
O.C.G.A. § 48-5-510 · Definitions.
O.C.G.A. § 48-5-511 · Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction.
O.C.G.A. § 48-5-512 · Issuance of execution for failure to file return.
O.C.G.A. § 48-5-513 · Penalty for failure to file return and pay tax; revocation of charter.
O.C.G.A. § 48-5-514 · [Reserved] Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation.
O.C.G.A. § 48-5-515 · Availability of returns and tax documents for public inspection.
O.C.G.A. § 48-5-516 · [Reserved] Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure.
O.C.G.A. § 48-5-517 · [Reserved] Payment of taxes assessed to commissioner by chief executive officers; time of payment.
O.C.G.A. § 48-5-518 · Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer.
O.C.G.A. § 48-5-519 · Taxation of railroad equipment companies doing business in state; exemption of railroad company operating railroad; collecting and remitting taxes; execution for failure to make return.
O.C.G.A. § 48-5-520 · Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment.
O.C.G.A. § 48-5-521 · Method of assessment of property of railroad companies for purposes of county and municipal taxation.
O.C.G.A. § 48-5-522 · [Reserved] Notice and demand to file return.
O.C.G.A. § 48-5-523 · [Reserved] Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security.
O.C.G.A. § 48-5-524 · Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection.
O.C.G.A. § 48-5-540 · Definitions.
O.C.G.A. § 48-5-541 · Property tax return on airline flight equipment; penalties.
O.C.G.A. § 48-5-542 · Review of returns by commissioner; valuation of aircraft in same manner as other personal property.
O.C.G.A. § 48-5-543 · Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours.
O.C.G.A. § 48-5-544 · Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.
O.C.G.A. § 48-5-545 · Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.
O.C.G.A. § 48-5-546 · Ad valorem taxation, assessment, and apportionment authorized by article exclusive.
O.C.G.A. § 48-5-600 · Definitions.
O.C.G.A. § 48-5-600.1 · Classification of qualified timberland property; exclusive.
O.C.G.A. § 48-5-601 · Determination of fair market value; access to property; delivery to county tax officials.
O.C.G.A. § 48-5-602 · Adoption and maintenance of qualified timberland property appraisal manual.
O.C.G.A. § 48-5-603 · Certification as qualified owner; requirements.
O.C.G.A. § 48-5-604 · Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials.
O.C.G.A. § 48-5-605 · Appeal of commissioner’s decisions by taxpayer or county board.
O.C.G.A. § 48-5-606 · Appeal of commissioner’s decisions by taxpayers or groups.
O.C.G.A. § 48-5-607 · Adoption of forms and regulations.
O.C.G.A. § 48-5A-1 · Definitions.
O.C.G.A. § 48-5A-2 · Funds for forest land conservation.
O.C.G.A. § 48-5A-3 · Local assistance grants.
O.C.G.A. § 48-5A-4 · Administration.
O.C.G.A. § 48-5A-5 · Retention of funds for administrative costs.
O.C.G.A. § 48-5A-6 · Value of local assistance grants.
O.C.G.A. § 48-5B-1 · [Reserved] Moratorium on increases in value; corrections of errors in valuation; decrease in value; fair market value for improvements; role of commissioner.
O.C.G.A. § 48-5C-1 · Definitions; exemption from taxation; allocation and disbursement of proceeds collected by tag agents; fair market value of vehicle appealable; report.
O.C.G.A. § 48-6-1 · Transfer tax rate.
O.C.G.A. § 48-6-2 · Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consideration be shown.
O.C.G.A. § 48-6-3 · Persons required to pay real estate transfer tax.
O.C.G.A. § 48-6-4 · Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed.
O.C.G.A. § 48-6-5 · Clerks of superior courts responsible for tax collecting; fees.
O.C.G.A. § 48-6-6 · Annual report of tax distribution.
O.C.G.A. § 48-6-7 · Refund of erroneously or illegally collected tax; procedure for filing claim; action for refund in superior court upon denial of claim; manner of paying refund.
O.C.G.A. § 48-6-8 · Distribution of tax revenues among state and other tax jurisdictions and districts.
O.C.G.A. § 48-6-9 · Failure to collect, account for, and pay over tax imposed by article; penalty.
O.C.G.A. § 48-6-10 · Evasion of tax imposed by article; penalty.