O.C.G.A.

O.C.G.A. § 48-5-14 (2019)

Liability of nonresidents, agents of nonresidents, and their 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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A nonresident person, all persons who return property for a nonresident, and the nonresident’s property located in this state shall be liable for the taxes on the property.

History

Laws 1804, Cobb’s 1851 Digest, p. 1047.; Code 1863, § 789; Code 1868, § 853; Code 1873, § 857; Code 1882, § 857; Civil Code

1895, § 854; Civil Code 1910, § 1112; Code 1933, § 92-6404; Code 1933, § 91A1024, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Sale of nonresident’s land. - When land is given in for taxation by the agent of the estate of a nonresident, which land is sold by the sheriff for the nonpayment of state and county taxes under an

execution for the taxes against such agent, the purchaser at such sale acquires a valid title. John Doe v. Roe, 51 Ga. 453, 1874 Ga. LEXIS 160 (1874).

RESEARCH REFERENCES ALR. 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.

Notes of Decisions

Cited in 1 case, 2001–2001 · 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 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…”

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.