The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as otherwise provided in […]
All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return. History. Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6202; Code […]
Unless otherwise provided by law, all: 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 Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the […]
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. History. Laws 1840, Cobb’s 1851 Digest, p. 1073; Code 1863, § 760; Code 1868, § 827; Code 1873, § 831; Code 1882, § […]
As used in this Code section, the term “local tax officials and staff” means: All county tax collectors and county tax commissioners; All county appraisers and county appraisal staff; and All members of county boards of tax assessors. The commissioner shall prepare, instruct, operate, and administer courses of instruction deemed necessary to provide training of […]
A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property. History. Laws 1804, Cobb’s 1851 Digest, p. 1047; Code 1863, § 789; Code 1868, § 853; Code 1873, § 857; Code 1882, § 857; Civil Code 1895, […]
All improved and unimproved real property in this state which is subject to taxation shall be returned by the person owning the real property or by his or her agent or attorney to the tax receiver or tax commissioner of the county where the real property is located. If the real property has a district, […]
All real property and tangible personal property shall be returned for taxation and subject to taxation as provided in this Code section where such property is located on the premises of an airport and: Such airport is divided by one or more county lines such that the airport is located in two or more counties; […]
Any person who conducts a business enterprise upon real property, which is not taxable in the county in which the person resides or in which the person’s office is located, shall return for taxation the tangible personal property of the business enterprise to the tax commissioner or tax receiver of the county in which is […]
If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county, the county claiming to be so entitled may apply to the superior court of the county in which the property has been or is about to be returned, in a petition […]
Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year. History. Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6201; Ga. L. 1945, p. 424, § […]
Each return of taxable property shall be signed by or for the person responsible for filing the return and shall contain or be verified by the following written declaration: “I do solemnly swear that I have carefully read (or have heard read) and have duly considered the questions propounded in the foregoing tax list, and […]
As used in this chapter, the term: (.1) “Arm’s length, bona fide sale” means a transaction which has occurred in good faith without fraud or deceit carried out by unrelated or unaffiliated parties, as by a willing buyer and a willing seller, each acting in his or her own self-interest, including but not limited to […]
Any taxpayer of any county that returned or paid taxes in the county for the preceding tax year and that fails to return property for taxation for the current tax year as required by this chapter shall be deemed to have returned for taxation the same property as was returned or deemed to have been […]
Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, returned for taxation. The tax collector or tax commissioner shall collect the taxes due upon the property. History. Ga. L. 1889, p. 35, § 2; Civil Code […]
It shall be unlawful for any tax receiver or tax commissioner to fail to: Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21; or Collect taxes assessed on all property pursuant to Code Section 48-5-21. Any person who violates subsection (a) of this Code section […]
The governing authority of each county and of each municipal corporation is authorized to provide by appropriate resolution or ordinance for the collection and payment of ad valorem taxes, fees, or special assessments on tangible property other than motor vehicles in installments. If the governing authority of any county or municipal corporation elects to provide […]
All resident and nonresident persons who are required or directed by law to return any property for taxation to a tax commissioner or tax receiver shall pay the taxes on the property to the county in which the property is required or directed by law to be returned. In all counties having a population of […]
The owner or the holder of any equity, lien, or interest in or on property returned or assessed with other property for taxes shall be allowed to pay the taxes assessed against any one or more pieces of such property: (1) when listed separately by the owner or assessor on the tax return or digest, […]
The owner of any real property located in this state, and the transferee of every owner who acquires title to real property within this state between the date on which the tax lien on the property vests and the date on which the tax evidenced by the tax lien shall become due and payable, shall […]
