§ 48-5-11 - Situs for returns by residents - Georgia Statutes

O.C.G.A. 48-5-11 (2010)
48-5-11. Situs for returns by residents

Unless otherwise provided by law, all:

(1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and

(2) Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.