{"data":{"id":"us-ga/o.c.g.a.-48-5-1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-1","heading":"Legislative intent.","body":"The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as otherwise provided in this chapter.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","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 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"02e1e154f3e6546158a494fc01d63640513b7536ac3e4402c26317c17169b824","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-4-112","next":"us-ga/o.c.g.a.-48-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}