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O.C.G.A. § 48-5-3

Taxable property

Ga

valuation, for purposes of taxation of intangibles, 33 A.L.R.2d 607.

Income or rental value as a factor in evaluation of real property for purposes of taxation, 96 A.L.R.2d 666.

Separate assessment and taxation of air rights, 56 A.L.R.3d 1300.

Situs of tangible personal property for purposes of property taxation, 2 A.L.R.4th 432.

All real property including, but not limited to, leaseholds, interests less

than fee, and all personal property shall be liable to taxation and shall be taxed, except as otherwise provided by law. Liability of property for taxation shall not be affected by the individual or corporate character of the property

owner or by the resident or nonresident status of the property owner.

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.