{"data":{"id":"us-ga/o.c.g.a.-48-5-21","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-21","heading":"Return and collection of taxes on property unlawfully exempted.","body":"Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, returned for taxation. The tax collector or tax commissioner shall collect the taxes due upon 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":"1114ba2427bd73e0f18ef0351ff6fa17bad2d304160a50746e3cd6d1fce2b714","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-20","next":"us-ga/o.c.g.a.-48-5-22"},"notice":"GroundRules: Original legal text. Not legal advice."}