Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 1 - GENERAL PROVISIONS > § 48-5-12 - Situs of returns by nonresidents

§ 48-5-12 - Situs of returns by nonresidents

O.C.G.A. 48-5-12 (2010)
48-5-12. Situs of returns by nonresidents


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.