GEORGIA STATUTES AND CODES
§ 48-5-12 - Situs of returns by nonresidents
O.C.G.A. 48-5-12 (2010)
48-5-12. Situs of returns by nonresidents
Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.
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