GEORGIA STATUTES AND CODES
               		ARTICLE 1 - GENERAL PROVISIONS
               		
               		
               		               	 		- § 48-5-1 - Legislative intent
 
               	 		               	 		- § 48-5-2 - (For effective date, see note.) Definitions
 
               	 		               	 		- § 48-5-3 - Taxable property
 
               	 		               	 		- § 48-5-4 - Ad valorem taxation of property of federal corporations and agencies
 
               	 		               	 		- § 48-5-5 - Acquisition of situs by foreign merchandise in transit
 
               	 		               	 		- § 48-5-6 - Return of property at fair market value
 
               	 		               	 			
               	 			               	 		- § 48-5-7 - Assessment of tangible property
 
               	 		               	 		- § 48-5-7.1 - Tangible real property devoted to agricultural purposes --  Definition; persons entitled to preferential tax assessment; covenant to  maintain agricultural purposes; penalty for breach of
 
               	 		               	 		- § 48-5-7.2 - Certification as rehabilitated historic property for purposes of preferential assessment
 
               	 		               	 		- § 48-5-7.3 - Landmark historic property
 
               	 		               	 		- § 48-5-7.4 - Bona fide conservation use property; residential  transitional property; application procedures; penalties for breach of  covenant; classification on tax digest; annual report
 
               	 		               	 		- § 48-5-7.5 - Assessment of standing timber; penalty for failure to timely  report; effect of reduction of property tax digest; supplemental  assessment
 
               	 		               	 		- § 48-5-7.6 - "Brownfield property" defined; related definitions;  qualifying for preferential assessment; disqualification of property  receiving preferential assessment; responsibilities of property 
 
               	 		               	 		- § 48-5-7.7 - Short title; definitions
 
               	 		               	 		- § 48-5-8 - Manner and time of making state levy; notice on taxpayer's ad valorem tax bill
 
               	 		               	 		- § 48-5-9 - Persons liable for taxes on property
 
               	 		               	 		- § 48-5-9.1 - (Effective January 1, 2011) Forms of payment
 
               	 		               	 		- § 48-5-10 - Returnable property
 
               	 		               	 		- § 48-5-11 - Situs for returns by residents
 
               	 		               	 		- § 48-5-12 - Situs of returns by nonresidents
 
               	 		               	 		- § 48-5-13 - (Effective January 1, 2011) Instruction for local tax officials and staff
 
               	 		               	 		- § 48-5-14 - Liability of nonresidents, agents of nonresidents, and their property
 
               	 		               	 		- § 48-5-15 - Returns of taxable real property
 
               	 		               	 		- § 48-5-15.1 - Returns of real property and tangible personal property located on airport
 
               	 		               	 		- § 48-5-16 - Return of tangible personal property in county where business conducted; exemptions; boats; aircraft
 
               	 		               	 		- § 48-5-17 - Proceedings to determine county entitled to return and payment; collection pending determination; commissions
 
               	 		               	 		- § 48-5-18 - (For effective date, see note.) Time for making tax returns
 
               	 		               	 		- § 48-5-19 - Signature and declaration of persons making returns of taxable property
 
               	 		               	 		- § 48-5-20 - Effect of failure to return taxable property; acquisition of  real property by transfer; penalty for failure to make timely return
 
               	 		               	 		- § 48-5-21 - Return and collection of taxes on property unlawfully exempted
 
               	 		               	 		- § 48-5-22 - Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty
 
               	 		               	 		- § 48-5-23 - (For effective date, see note.) Collection and payment of  taxes on tangible property in installments; authorization; alternate  procedure
 
               	 		               	 		- § 48-5-24 - Payment of taxes to county in which returns are made;  installment payments, interest, and penalty on delinquent tax payments  in certain counties; executions
 
               	 		               	 		- § 48-5-25 - Proportionate payments of property taxes by owners and persons with interest in or on property
 
               	 		               	 		- § 48-5-26 - Payment of taxes on real property by owners or transferees
 
               	 		               	 		- § 48-5-27 - Collection of taxes for former years
 
               	 		               	 		- § 48-5-28 - Priority of taxes over other claims; superiority of security deed
 
               	 		               	 		- § 48-5-29 - Acquisition of jurisdiction by superior court in ad valorem  property tax litigation; payment and distribution of property taxes;  excess payments; underpayments
 
               	 		               	 		- § 48-5-30 - Filing extension for service personnel serving abroad
 
               	 		               	 		- § 48-5-31 - Prepayment by developer of ad valorem or school taxes; time  of effect of prepayment agreements; use of prepayment proceeds for  public purposes; forfeiture of excess of prepayment over ta
 
               	 		               	 		- § 48-5-32 - Publication by county of ad valorem tax rate
 
               	 		               	 		- § 48-5-32.1 - (For effective date, see note.) Certification of assessed  taxable value of property and method of computation; resolution or  ordinance required for millage rate; advertisement of inten
 
               	 		               	 		- § 48-5-33 - Inclusion of standing timber as part of real property
 
               	 		               		
               	 	
               	 	               	 	
               	 	
               	 	
               	 		               	 	
               	 	
               	 	               	 	
               	 	               	 	               	  
               	 
               	 
               	 
               	 
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