{"data":{"id":"us-ga/o.c.g.a.-48-5-12","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-12","heading":"Situs of returns by nonresidents.","body":"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.","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":"811855d7229b7e4ea838de0c643297738d8fa6ab3132c0fbb6a88de3b8d95c57","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-11","next":"us-ga/o.c.g.a.-48-5-13"},"notice":"GroundRules: Original legal text. Not legal advice."}