O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-10 (2019)

Returnable property

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.

History

Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6202; Code 1933, § 91A-1008, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

Law reviews. For article, “Freeport Exemption from

Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State,” 28 Ga. St. B. J. 108 (1991). For annual survey on real property, see 64 Mercer L. Rev. 255 (2012).

JUDICIAL DECISIONS Component parts for installation outside state exempt as inventory. - Component parts of a self-checkout system purchased by a retailer and which were held in Georgia for shipment to retail stores in other states were exempt from ad valorem tax under the freeport exemption in O.C.G.A. § 48-5-48.2(c)(3), which included inventory; the fact that the components required installation did not render the components “in the process of manufacture or production.” Fayette Cty. Bd. of Tax Assess. v. WalMart Stores, Inc., 354 Ga. App. 584, 841 S.E.2d 104, 2020 Ga. App. LEXIS 196 (2020).

First day of tax year controlled bankruptcy debtor’s liability. - Chapter 13 debtor was liable for property taxes assessed against the property despite the fact that the debtor’s lender was granted relief from stay. Under O.C.G.A. §§ 48-2-55 and 48-5-10, the debtor remained personally liable for the taxes because the debtor was the title holder of the property on the first day of each tax year for which an unsecured priority claim was made. Waddy v. Fulton County Tax Comm’r (In re Waddy), No. 09-64634-WLH, 2010 Bankr. LEXIS 4003 (Bankr. N.D. Ga. Sept. 23, 2010).

OPINIONS OF THE ATTORNEY GENERAL Personal property is generally subject to taxation in county where owner resides on January 1 of that year, unless the property is connected with some trade or business which is situated more or less permanently in another county. 1965-66 Op. Att’y Gen. No. 65-104. Construing former Code 1933, §§ 92-6202 and 92-6208 (see now O.C.G.A. §§ 48-5-10 and 48-5-16) together, a dealer engaged in business in one county on January 1 who, subsequent to that date, removes the dealer’s business to another county is liable under former Code 1933, § 92-6208 (see now O.C.G.A. § 48-5-16) to the first county for ad valorem taxes on all personal property of whatever kind, connected with or used in such business. The fact that the property was moved from the county after January 1 would not relieve the owner from taxation in the county in which the property was located on January 1. 1958-59 Ga. Op. Att’y Gen. 350. Prorating tax liability of persons who are resident for only part of year. - Person resident in this state on January 1 but for only part of the year is liable for ad valorem taxation for the entire year since there is no provision for

prorating of taxes. 1954-56 Ga. Op. Att’y Gen. 666. Taxation of property bought or sold after January 1. - Owner must return and pay tax for a given year on property owned on January 1 of that year, even if subsequently sold, but is not required to return or pay tax for that year on property bought after January 1. 1954-56 Ga. Op. Att’y Gen. 666. Tax commissioner not required to aid owner in shifting taxes to subsequent purchasers. - Tax commissioner is not required to handle an account in such a manner as to permit a firm owning property on January 1 to require subsequent purchasers of lots to pay ad valorem taxes due thereon. 1954-56 Ga. Op. Att’y Gen. 667. Taxation of automobiles shipped into state after January 1. - Automobiles shipped into this state after January 1 of any year are not subject to ad valorem taxes for that year. If the automobiles are in the state on January 1, the person owning such automobiles on January 1 of any year is liable for ad valorem taxes thereon. 1952-53 Ga. Op. Att’y Gen. 427. When taxation of annexed property may commence. - Property annexed by

a city may be made subject to ad valorem taxation as of January 1 following the annexation. 1969 Op. Att’y Gen. No. 69-259. Municipal corporation may tax property having a tax situs within the municipality’s corporate limits on January 1 of the tax year; for example, property annexed into a city on February 10, 1970, would not be subject to 1970 taxes. 1970 Op. Att’y Gen. No. U70-96. Tax lien on a transferred piece of property follows that property even if the property is transferred to a tax-exempt

public entity. However, the original owner can still be held responsible for the tax liability. Accordingly, the county should not voluntarily prorate the taxes due on that property unless the county does so pursuant to a bargained for consideration in a binding agreement entered into in order to acquire the property. 1988 Op. Att’y Gen. No. U88-12. Tax lien follows property which the county acquires by donation, purchase, or condemnation, if the full tax amount cannot be collected against the original owner. 1988 Op. Att’y Gen. No. U88-12.

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

Notes of Decisions
Cited in 16 cases, 1987–2020 · leading case: Tharp v. Harpagon Co., 604 S.E.2d 156 (Ga. 2004).
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Tharp v. Harpagon Co., 604 S.E.2d 156 (Ga. 2004). · cites it 2× “See OCGA §§ 48-5-10, 48-5-9; Jamestown Associates v.”
Georgia Marble Co. v. Whitlock, 392 S.E.2d 881 (Ga. 1990). · cites it 4× “Moreover, regarding the 1982 agreement, the court found that Georgia Marble had a duty to return all of its mineral interests under OCGA §§ 48-5-10 and 48-5-15; that Pickens County tax officials had no authority to accept the return of property except as provided by law, §…”
Francis v. Scorpion Grp., LLC (In re Francis), 489 B.R. 262 (Bankr. N.D. Ga. 2013). · cites it 2× “O.C.G.A. § 48-5-10. “Liens for all taxes due the state or any county or municipality in the state shall arise as of the time the taxes become due and unpaid and all tax liens shall cover all property in which the taxpayer has any interest from the date the lien arises until such…”
Muscogee Cnty. Bd. of Tax Assessors v. Pace Indus., Inc., 705 S.E.2d 678 (Ga. Ct. App. 2011). · cites it 2× “20 OCGA § 48-5-10 (“All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law”).”
James F. Nelson, Jr. Fam. Ltd. P'ship v. Miller, 479 S.E.2d 737 (Ga. 1997). · cites it 4× “OCGA §§ 48-5-10; 48-5-15. To accomplish the proper collection of taxes, the General Assembly has established a taxing scheme calling for all property to be returned with specificity.”
Parian Lodge, Inc. v. DeKalb Cnty., 485 S.E.2d 545 (Ga. Ct. App. 1997). · cites it 4× “The fallacy in appellant's argument regarding notice and lack of remedy is that appellant under usual powers granted in the real estate note and the deed to secure debt could require that all taxes be escrowed and that the holder of the deed to secure debt make the return of…”
Eckerd Corp. v. Coweta Cnty. Bd. of Tax Assessors, 491 S.E.2d 173 (Ga. Ct. App. 1997). · cites it 2× “In addition, “[e]ach corporation should carefully prepare its return so as to fully and clearly s,et forth the data called for therein.”
In re Jimerson, 564 B.R. 430 (Bankr. N.D. Ga. 2017). · cites it 2× “O.C.G.A. § 48-5-10. “Liens for all taxes due the state or any county or municipality in the state shall arise as of the time the taxes become due and unpaid and all tax liens shall cover all property in which the taxpayer has any interest from the date the lien arises until such…”
In re Alexander, 578 B.R. 669 (Bankr. N.D. Ga. 2017). · cites it 2× “O.C.G.A. § 48-5-10. “[Ljiens for all taxes due the state or any county or municipality in the state shall arise as of the time the taxes become due and unpaid and all tax liens shall cover all property in which the taxpayer has any interest from the date the lien arises until…”
Dubbers-Albrecht v. Nathan, 356 S.E.2d 205 (Ga. 1987). · cites it 2× “We reject the appellees’ argument that payment of either state or federal estate taxes by a mineral rights owner will defeat an adverse possession claim by the owner of the fee under OCGA § 44-5-168 (a).”
White Cloud Charter, Inc. v. DeKalb Cnty. Bd. of Tax Assessors, 520 S.E.2d 708 (Ga. Ct. App. 1999). · cites it 2× “White Cloud contends that the court erred in affirming the decision of the Board because this aircraft was not in Georgia on January 1 of either 1996 or 1997 and, thus, was not subject to taxation under OCGA § 48-5-10. While the applicable Code section says “principally hangared…”
Brown & Co. Jewelry, Inc. v. Fulton Cnty. Bd. of Assessors, 548 S.E.2d 404 (Ga. Ct. App. 2001). · cites it 2× “And the determinative statute, OCGA § 48-5-16 (b), expressly provides: “When the agent in this state of any person who is a resident of another state has on hand and for sale, storage, or otherwise merchandise or other tangible property, he shall return the property for taxation…”
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