{"data":{"id":"us-ga/o.c.g.a.-48-5-14","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-14","heading":"Liability of nonresidents, agents of nonresidents, and their property.","body":"A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property.","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":"c7ab9d7fbe4c6b9bf1b2131d34b97979ebb01f8a6069a0361a2ff644afc16449","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-13","next":"us-ga/o.c.g.a.-48-5-15"},"notice":"GroundRules: Original legal text. Not legal advice."}