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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 |
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Article 6. MUNICIPAL TAXATION |
| § 48-5-350. Power to levy and collect tax to provide funds for municipal development authorities |
| § 48-5-351. Power to levy and collect taxes to pay benefits under teacher retirement systems |
| § 48-5-352. Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property |
| § 48-5-353. Basis for fair market value of property subject to both municipal and county ad valorem taxes |
| § 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants |
| § 48-5-355. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers |
| § 48-5-356. Exemption from municipal taxation of agricultural products and livestock raised in state |
| § 48-5-357. Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers |
| § 48-5-358. Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption |
| § 48-5-359. Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale |
| § 48-5-359.1. Contract with county tax commissioner to assess and collect municipal taxes and prepare tax digest |
| § 48-5-360. Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings |
| § 48-5-361. Applicability to counties |
REFS & ANNOS
TITLE 48 Chapter 5 Article 6 NOTE
RESEARCH REFERENCES
ALR. --Constitutionality of statute subjecting tax levy by municipal authorities to review or modification by state authorities, 70 ALR 1243.
Property of one municipality within territorial limits of another as subject to taxation by latter, 81 ALR 1518; 99 ALR 1143.
Right to interpose setoff or counterclaim against municipal claims, 90 ALR 431.
Municipal tax imposed upon or measured by sales of gasoline by one conducting business within city limits as payable in respect of sales or deliveries beyond city limits, 95 ALR 1524; 106 ALR 1332.
Limitation of power to tax as limitation of power to incur indebtedness or vice versa, 97 ALR 1103.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Validity of municipal admission tax for college football games or other college sponsored public events, 60 ALR3d 1027.
ALR. --Constitutionality of statute subjecting tax levy by municipal authorities to review or modification by state authorities, 70 ALR 1243.
Property of one municipality within territorial limits of another as subject to taxation by latter, 81 ALR 1518; 99 ALR 1143.
Right to interpose setoff or counterclaim against municipal claims, 90 ALR 431.
Municipal tax imposed upon or measured by sales of gasoline by one conducting business within city limits as payable in respect of sales or deliveries beyond city limits, 95 ALR 1524; 106 ALR 1332.
Limitation of power to tax as limitation of power to incur indebtedness or vice versa, 97 ALR 1103.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Validity of municipal admission tax for college football games or other college sponsored public events, 60 ALR3d 1027.