O.C.G.A.

O.C.G.A. § 48-5-11 (2019)

Situs for returns by residents

✓ 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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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.

History

Code 1933, § 91A-1010, enacted by Ga.

L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 23.

Annotations

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.

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

Notes of Decisions

Cited in 5 cases, 1988–2001 · leading case: Marion v. Floyd Cnty. Bd. of Equalization, 511 S.E.2d 512 (Ga. 1999).

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Marion v. Floyd Cnty. Bd. of Equalization, 511 S.E.2d 512 (Ga. 1999). · cites it 14× “Because Marion *476 refused to sign the affidavit, the Board of Tax Assessors, citing OCGA § 48-5-11, assessed taxes on the boat for 1994.”

S. Ry. Co. v. State Bd. of Equalization, 712 F. Supp. 1557 (N.D. Ga. 1988). · cites it 2× “O.C.G.A. § 48-5-11 (Michie 1982). Railroad property, in practice, is reappraised annually by the Commissioner and is assessed each year at no less than 40% of true market value.”

Brown & Co. Jewelry, Inc. v. Fulton Cnty. Bd. of Assessors, 548 S.E.2d 404 (Ga. Ct. App. 2001). · cites it 6× “See OCGA § 48-5-11. That Code section provides: “Unless otherwise provided by law, all: .”

Gainesville Asphalt, Inc. v. Hall Cnty., 448 S.E.2d 721 (Ga. Ct. App. 1994). · cites it 2× “69, 71 (2) ( 354 SE2d 628 ) (1987); OCGA § 48-5-11 (2). Accordingly, Hall County’s taxation of Gainesville’s personal property, which is permanently situated in the county, was appropriate.”

Rogers v. DeKalb Cnty. Bd. of Tax Assessors, 495 S.E.2d 33 (Ga. 1998). · cites it 2× “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…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.