GroundRules
O.C.G.A. § 48-5-11: Situs for returns by residents.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 1 General Provisions
Unless otherwise provided by law, all:
(1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and
(2) Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.
Collected 2026-09-17T19:34:57Z. Source file · JSON