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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 5. AD VALOREM TAXATION OF PROPERTY |
| Article 1. GENERAL PROVISIONS |
| Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL |
| Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION |
| Article 4. COUNTY TAXATION |
| Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION |
| Article 5A. EXAMINATION OF COUNTY TAX DIGESTS |
| Article 6. MUNICIPAL TAXATION |
| Article 7. MISCELLANEOUS LOCAL ADMINISTRATIVE PROVISIONS |
| Article 8. SCHOOL TAXATION |
| Article 9. FRANCHISES |
| Article 10. AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES |
| Article 10A. AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES |
| Article 11. AD VALOREM TAXATION OF PUBLIC UTILITIES |
| Article 12. AD VALOREM TAXATION OF AIRLINE COMPANIES |
REFS & ANNOS
TITLE 48 Chapter 5 NOTE
LAW REVIEWS. --For article discussing taxation of foreign businesses in Georgia, see 27 Mercer L. Rev. 629 (1976). For survey article on local government law, see 34 Mercer L. Rev. 225 (1982). For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998).
For note on 1991 amendments to this chapter, see 8 Ga. St. U.L. Rev. 182 (1992).
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-1, are included in the annotations for this chapter.
COMMERCE CLAUSE NO BAR TO NONDISCRIMINATORY MUNICIPAL AD VALOREM TAX. --Commerce clause, U.S. Const., Art. I, Sec. VIII, Cl. 3, does not exempt either tangible or intangible property from a nondiscriminatory ad valorem tax by a municipality. Parke, Davis & Co. v. City of Atlanta, 200 Ga. 296, 36 S.E.2d 773 (1946) (decided under former Code 1933, Ch. 92-1).
RESEARCH REFERENCES
Am. Jur. Proof of Facts. --Overassessment of Income-Producing Property -- Neighborhood Shopping Center, 3 POF2d 1.
Market Value of Single-Family Residence -- Market Comparison Appraisal, 5 POF2d 411.
Valuation of Structure Based on Reproduction or Replacement Cost, 8 POF2d 399.
ALR. --Where wrecked vessel taxable, 8 ALR 663.
Payment of tax assessment which improperly describes property owned by taxpayer as good payment on that property, 23 ALR 79.
Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 28 ALR 983; 55 ALR 503.
Outstanding lease as affecting taxable value of property against owner, 30 ALR 361.
Validity and effect of condition of dedication that remaining property shall not be subject to assessments for improvements, 37 ALR 1357.
Inclusion in assessment for public improvement of amount to cover delinquencies as contrary to constitutional guaranties, 42 ALR 1185.
Place of taxation of dam, flowage rights, or water power, 64 ALR 143.
Deduction of fixed periodical percentage ("straight-line method") as proper method of determining depreciation for purposes of property or income taxes, 71 ALR 971.
Right to recover back taxes paid upon property assessed in wrong district, 94 ALR 1223.
What is a property tax as distinguished from excise, license, and other taxes, 103 ALR 18.
Situs as between different states or countries of tangible chattels for purposes of property taxation, 110 ALR 707.
Conditional sales in relation to taxation, 110 ALR 1499.
Doctrine of equitable conversion in relation to taxation, 112 ALR 23.
Tax on corporations as affected by fact that corporation is not actually engaged in or carrying on business for which it was incorporated, 124 ALR 1109.
Validity of so-called "sales tax", 128 ALR 893.
Situs for property taxation as between different governmental units within state of personal property or interests therein held by trustees, executors, or administrators, 129 ALR 273.
Books or records of title abstracts as subject of property taxes, 149 ALR 1038.
Price paid or received by taxpayer for property as evidence of its value for tax purposes, 160 ALR 684.
Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 ALR 1316.
Property destined for, or in course of, removal from state as subject to taxation therein, 11 ALR2d 938.
Method of calculating value of stock of goods or the like for purposes of tangible personal property tax, 66 ALR2d 833.
Requirement of full-value real property taxation assessments, 42 ALR4th 676.
Oil and gas royalty as real or personal property, 56 ALR4th 539.
For note on 1991 amendments to this chapter, see 8 Ga. St. U.L. Rev. 182 (1992).
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-1, are included in the annotations for this chapter.
COMMERCE CLAUSE NO BAR TO NONDISCRIMINATORY MUNICIPAL AD VALOREM TAX. --Commerce clause, U.S. Const., Art. I, Sec. VIII, Cl. 3, does not exempt either tangible or intangible property from a nondiscriminatory ad valorem tax by a municipality. Parke, Davis & Co. v. City of Atlanta, 200 Ga. 296, 36 S.E.2d 773 (1946) (decided under former Code 1933, Ch. 92-1).
RESEARCH REFERENCES
Am. Jur. Proof of Facts. --Overassessment of Income-Producing Property -- Neighborhood Shopping Center, 3 POF2d 1.
Market Value of Single-Family Residence -- Market Comparison Appraisal, 5 POF2d 411.
Valuation of Structure Based on Reproduction or Replacement Cost, 8 POF2d 399.
ALR. --Where wrecked vessel taxable, 8 ALR 663.
Payment of tax assessment which improperly describes property owned by taxpayer as good payment on that property, 23 ALR 79.
Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 28 ALR 983; 55 ALR 503.
Outstanding lease as affecting taxable value of property against owner, 30 ALR 361.
Validity and effect of condition of dedication that remaining property shall not be subject to assessments for improvements, 37 ALR 1357.
Inclusion in assessment for public improvement of amount to cover delinquencies as contrary to constitutional guaranties, 42 ALR 1185.
Place of taxation of dam, flowage rights, or water power, 64 ALR 143.
Deduction of fixed periodical percentage ("straight-line method") as proper method of determining depreciation for purposes of property or income taxes, 71 ALR 971.
Right to recover back taxes paid upon property assessed in wrong district, 94 ALR 1223.
What is a property tax as distinguished from excise, license, and other taxes, 103 ALR 18.
Situs as between different states or countries of tangible chattels for purposes of property taxation, 110 ALR 707.
Conditional sales in relation to taxation, 110 ALR 1499.
Doctrine of equitable conversion in relation to taxation, 112 ALR 23.
Tax on corporations as affected by fact that corporation is not actually engaged in or carrying on business for which it was incorporated, 124 ALR 1109.
Validity of so-called "sales tax", 128 ALR 893.
Situs for property taxation as between different governmental units within state of personal property or interests therein held by trustees, executors, or administrators, 129 ALR 273.
Books or records of title abstracts as subject of property taxes, 149 ALR 1038.
Price paid or received by taxpayer for property as evidence of its value for tax purposes, 160 ALR 684.
Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 ALR 1316.
Property destined for, or in course of, removal from state as subject to taxation therein, 11 ALR2d 938.
Method of calculating value of stock of goods or the like for purposes of tangible personal property tax, 66 ALR2d 833.
Requirement of full-value real property taxation assessments, 42 ALR4th 676.
Oil and gas royalty as real or personal property, 56 ALR4th 539.