Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 1 - GENERAL PROVISIONS
Section 48-5-21 - Return and collection of taxes on property unlawfully exempted

Ga. Code § 48-5-21

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-21 - Return and collection of taxes on property unlawfully exempted

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.

OCGA § 48-5-21