§ 48-5-3 - Taxable property
O.C.G.A. 48-5-3 (2010)
48-5-3. Taxable property
All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as otherwise provided by law. Liability of property for taxation shall not be affected by the individual or corporate character of the property owner or by the resident or nonresident status of the property owner.