O.C.G.A. § 48-5-6: Return of property at fair market value.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 1 General Provisions
All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter.
Collected 2026-09-17T19:34:57Z. Source file · JSON