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.
O.C.G.A. § 48-5-12
Situs of returns by nonresidents
Laws 1840, Cobb’s 1851 Digest, p. 1073.; Code 1868, § 760; Code 1868, § 827; Code 1873, § 831; Code 1882, § 831; Civil Code 1895, § 819; Civil Code 1910, § 1067; Code 1938, §§ 9…
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.