{"data":{"id":"us-ga/o.c.g.a.-48-5-9","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-9","heading":"Persons liable for taxes on property.","body":"Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is not known. Life tenants and those who own and enjoy the property shall be chargeable with 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":"63d0831f423d619544b106415380bdebc9d3717cd4ee390659cef1c50759eb7b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-8","next":"us-ga/o.c.g.a.-48-5-9.1"},"notice":"GroundRules: Original legal text. Not legal advice."}