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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-12: Situs of returns by nonresidents.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 5 Ad Valorem Taxation of Property
  3. Article 1 General Provisions

Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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