{"data":{"id":"us-ga/o.c.g.a.-48-5-43","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-43","heading":"Exemption for fertilizers.","body":"Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 2 Property Tax Exemptions and Deferral","PART 1 Tax Exemptions"],"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":"169e75b1817539da5e04925d6fb575dd2c55c089f85e9ab91c640b18a5d7c6ba","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-42.1","next":"us-ga/o.c.g.a.-48-5-44"},"notice":"GroundRules: Original legal text. Not legal advice."}