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

O.C.G.A. § 48-5-12 (2019)

Situs of returns by nonresidents

✓ 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 real and personal property of

nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.

History

Laws 1840, Cobb’s 1851 Digest, p. 1073.; Code 1863, § 760; Code 1868, § 827; Code 1873, § 831; Code 1882, § 831; Civil Code

1895, § 819; Civil Code 1910, § 1067; Code 1933, §§ 92-6205, 92-6403; Code 1933, § 91A-1009, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 22.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Effect of residence on tax situs of merchandise used in connection with a business. - Merchandise used in connection with a business permanently

located in a county is taxable in that county regardless of the owner’s residence. 1945-47 Ga. Op. Att’y Gen. 558.

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. Succession tax at domicile of debtor or corporation as to credits or corporate stock

belonging to estate of nonresident, 139 A.L.R. 1458. Domicile of debtor within state, or location therein of real property securing debt, as giving debt to nonresident a situs within state for purpose of property taxation, 160 A.L.R. 788. Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 A.L.R.4th 837.

Notes of Decisions
Cited in 3 cases, 2001–2013 · leading case: Brown & Co. Jewelry, Inc. v. Fulton Cnty. Bd. of Assessors, 548 S.E.2d 404 (Ga. Ct. App. 2001).
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Brown & Co. Jewelry, Inc. v. Fulton Cnty. Bd. of Assessors, 548 S.E.2d 404 (Ga. Ct. App. 2001). · cites it 8× “” According to OCGA § 48-5-12, the personal property of nonresidents shall be returned for taxation in the county where the property is located.”
Morgan Cnty. Bd. of Tax Assessors v. Vantage Prods. Corp., 748 S.E.2d 468 (Ga. Ct. App. 2013). · cites it 4× “OCGA § 48-5-12 provides: “Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver *827 of the county where the property is located.”
Vantage Prods. Corp. v. Morgan Cnty. Bd. of Tax Assessorst (Ga. Ct. App. 2013). · cites it 4× “4 3 OCGA § 48-5-12 provides: “Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.”
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.