Georgia Statutes
§ 48-5-11 — Situs for returns by residents
Georgia § 48-5-11
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-11 (Situs for returns by residents) 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. § 48-5-11 (2026).
Text
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.
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Related
Southern Railway Co. v. State Board of Equalization
712 F. Supp. 1557 (N.D. Georgia, 1988)
Gainesville Asphalt, Inc. v. Hall County
448 S.E.2d 721 (Court of Appeals of Georgia, 1994)
Marion v. Floyd County Board of Equalization
511 S.E.2d 512 (Supreme Court of Georgia, 1999)
Brown & Co. Jewelry, Inc. v. Fulton County Board of Assessors
548 S.E.2d 404 (Court of Appeals of Georgia, 2001)
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 § 48-5-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-11.