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2018 Georgia Code 48-5-11 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-11 Case Law from Google Scholar Amendments to OCGA 48-5-11

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 1 GENERAL PROVISIONS

48-5-11. Situs for returns by residents.

Unless otherwise provided by law, all:

  1. Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and
  2. Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.

(Code 1933, § 91A-1010, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 23.)

JUDICIAL DECISIONS

Application to property outside state unconstitutional.

- Application of O.C.G.A. § 48-5-11 to property permanently located outside the State of Georgia is an unconstitutional deprivation of due process of law. Marion v. Floyd County Bd. of Equalization, 270 Ga. 475, 511 S.E.2d 512 (1999).

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 624.

C.J.S.

- 84 C.J.S., Taxation, § 433 et seq.

ALR.

- Situs for property taxation as between different states or counties of personal property, or interest therein, held by trustees, executors, or administrators, 127 A.L.R. 379; 172 A.L.R. 341.

Cases Citing O.C.G.A. § 48-5-11

Total Results: 2  |  Sort by: Relevance  |  Newest First

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Marion v. Floyd Cnty. Bd. of Equalization, 270 Ga. 475 (Ga. 1999).

Cited 2 times | Published | Supreme Court of Georgia | Feb 8, 1999 | 511 S.E.2d 512, 99 Fulton County D. Rep. 542

...ndeed located in Alabama for at least 184 days of the tax year. Marion was told that signing the affidavit would exempt the boat from taxation in Floyd County. Because Marion *476refused to sign the affidavit, the Board of Tax Assessors, citing OCGA § 48-5-11, assessed taxes on the boat for 1994....
...Marion appealed that decision to the Superior Court of Floyd County, which granted summary judgment to the Board of Tax Assessors and the Board of Equalization, holding that OCGA § 48-5-16 is the statute controlling the assessment of tax in this case, and that OCGA § 48-5-11 is constitutional....
...a denial of due process under the U. S. Constitution. Accordingly, we reverse the trial court’s judgment and remand the case for further proceedings. 1. The basis for this Court’s jurisdiction over this case is Marion’s contention that OCGA §§ 48-5-11 and 48-5-16 are unconstitutional....
...the county in which such property is functionally located. Tangible personal property of a person which does not meet the 184 days or more requirement provided for in this subsection shall be returned for taxation in the manner provided for in Code Section 48-5-11. OCGA § 48-5-16 (d) (2). “It is axiomatic that when the language of a statute is unambiguous, the court has no authority to imply a contrary intent.” Jersawitz v....
...lity. Likewise, since that statute is inapplicable, we need not *477consider the propriety of the use by the Board of Tax Assessors of an affidavit intended to establish the appropriate tax situs within Georgia of a boat located in Georgia. 2. OCGA § 48-5-11, the statute pursuant to which the tax assessment involved in this case was finally made, provides in pertinent part as follows: Situs for returns by residents....
...taxation because the taxpayer was required to pay for state services it was never afforded. Based on those authorities, we must agree with Marion that if his boat had acquired a tax situs in Alabama, the taxation of that boat in Georgia under OCGA § 48-5-11 would constitute a denial of due process, rendering the statute unconstitutional as applied to him....
...That is not to say that the statute is facially unconstitutional. The beginning phrase of the statute is, “Unless otherwise provided by law . . .,” and the Due Process Clause of the U. S. Constitution constitutes a provision otherwise. Our holding is not, therefore, that OCGA § 48-5-11 is unconstitutional, but that its application to property permanently located outside the State of Georgia is an unconstitutional deprivation of due process of law. *478Decided February 8, 1999. William J....
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Rogers v. DeKalb Cnty. Bd. of Tax Assessors, 269 Ga. 31 (Ga. 1998).

Published | Supreme Court of Georgia | Feb 2, 1998 | 495 S.E.2d 33, 98 Fulton County D. Rep. 386

...ry home base is located. Such aircraft which does not have a primary home base in a county of this state other than the county in which the owner maintains a permanent legal residence shall be returned for taxation in the manner provided for in Code Section 48-5-11. The fair market value was determined to be $135,700.