Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 1 - GENERAL PROVISIONS > § 48-5-21 - Return and collection of taxes on property unlawfully exempted

§ 48-5-21 - Return and collection of taxes on property unlawfully exempted

O.C.G.A. 48-5-21 (2010)
48-5-21. Return and collection of taxes on property unlawfully exempted


Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, returned for taxation. The tax collector or tax commissioner shall collect the taxes due upon the property.