Section 48-5-11. Situs for returns by residents

Latest version.

   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.

Code 1933, § 91A-1010, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 23.

                    
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