{"data":{"id":"us-ga/o.c.g.a.-48-3-5","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-3-5","heading":"Geographical scope of tax executions.","body":"If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sale.","path":["TITLE 48 Revenue and Taxation","CHAPTER 3 Tax Executions","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"cec2ee5423f56fa68c440be1d30c43975494b33585511104cbb1a11727eb20b4","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-3-4","next":"us-ga/o.c.g.a.-48-3-6","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}