Georgia Statutes

§ 48-5-21 — Return and collection of taxes on property unlawfully exempted

Georgia § 48-5-21

This text of Georgia § 48-5-21 (Return and collection of taxes on property unlawfully exempted) 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. § 48-5-21 (2026).

Text

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.

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Bluebook (online)
Georgia § 48-5-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-21.