Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 1 - GENERAL PROVISIONS
Section 48-5-9 - Persons liable for taxes on property

Ga. Code § 48-5-9

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-9 - Persons liable for taxes on property

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.

OCGA § 48-5-9