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

O.C.G.A. § 48-5-21: Return and collection of taxes on property unlawfully exempted.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 5 Ad Valorem Taxation of Property
Article 1 General Provisions

Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, returned for taxation. The tax collector or tax commissioner shall collect the taxes due upon the property.

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

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