Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 1 - GENERAL PROVISIONS > § 48-5-6 - Return of property at fair market value

§ 48-5-6 - Return of property at fair market value

O.C.G.A. 48-5-6 (2010)
LexisNexis Practice Insights

FAS 157 "Fair Value" Includes Market Value Measured at Highest and Best Use of Asset

48-5-6. Return of property at fair market value


All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter.