Georgia Statutes
§ 48-5-1 — Legislative intent
Georgia § 48-5-1
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-1 (Legislative intent) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
O.C.G.A. § 48-5-1 (2026).
Text
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 this chapter.
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Related
National Tax Funding v. Harpagon Co.
586 S.E.2d 235 (Supreme Court of Georgia, 2003)
Moreton Rolleston Living Trust v. Glynn County Bd.
523 S.E.2d 600 (Court of Appeals of Georgia, 1999)
Eckerd Corp. v. Coweta County Board of Tax Assessors
491 S.E.2d 173 (Court of Appeals of Georgia, 1997)
Scott v. Vesta Holdings I, LLC
620 S.E.2d 447 (Court of Appeals of Georgia, 2005)
Sibley v. Cobb County Board of Tax Assessors
318 S.E.2d 643 (Court of Appeals of Georgia, 1984)
Morton v. Glynn County Board of Tax Assessors
670 S.E.2d 528 (Court of Appeals of Georgia, 2008)
W. D. Ballard v. Newton County Board of Tax Assessors
773 S.E.2d 780 (Court of Appeals of Georgia, 2015)
Dekalb County Board of Tax Assessors v. Astor Atl, LLC
826 S.E.2d 685 (Court of Appeals of Georgia, 2019)
Evans v. Board of Tax Assessors of Henry County
310 S.E.2d 562 (Court of Appeals of Georgia, 1983)
Williamson v. DeKalb County Board of Tax Assessors
308 S.E.2d 55 (Court of Appeals of Georgia, 1983)
PARK SOLUTIONS, LLC v. DeKALB COUNTY BOARD OF TAX ASSESSORS
783 S.E.2d 453 (Court of Appeals of Georgia, 2016)
Chipman-Union, Inc. v. Greene County (In re Chipman-Union, Inc.)
285 B.R. 752 (M.D. Georgia, 2002)
TAYLOR GREENWALD, II v. GLYNN COUNTY BOARD OF TAX ASSESSORS
(Court of Appeals of Georgia, 2024)
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-5-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-1.