Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is not known. Life tenants and those who own and enjoy the property shall be chargeable with the taxes on the property.
O.C.G.A. § 48-5-9
Persons liable for taxes on property
Applied in 1 court decision — leading case In Re Anchor Glass Container Corp. (2007)
Most recently applied in In Re Anchor Glass Container Corp. (September 2007)
Civil Code 1895, § 778; Civil Code 1910, § 1018; Code 1933, § 92-110; Code 19338, § 91A-1021, enacted by Ga
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.