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Georgia State Code
Title      48
Chapter       5  
Section Navigation     1 ... 7.3         7.4 ... 15    
  15.1 ... 24         25 ... 33    
    40 ... 47       47.1 ... 52    
  52.1 ... 73         74 ... 83    
    84 ... 106       107 ... 126   
 126.1 ... 134       135 ... 143   
   144 ... 153       154 ... 163   
   164 ... 202       203 ... 222   
   223 ... 232       233 ... 242   
   260 ... 268       269 ... 291   
   292 ... 299.1     300 ... 308   
   309 ... 341       342 ... 349.1 
 349.2 ... 355       356 ... 400   
   401 ... 424       425 ... 447   
   448 ... 473       474 ... 492   
   493 ... 508       509 ... 518   
   519 ... 543       544 ... 546     
Section<<< 7.4 7.5 8 9 10 11 12 13 14 15 >>>  
Title 48, Chapter 5, Section 15 (48-5-15)

(a) All improved and unimproved real property in this state which is subject to taxation shall be returned in person or by mail by the person owning the real property or by his agent or attorney to the tax receiver or tax commissioner of the county where the real property is located.

(b) If the real property has a district, number, and section designation, the tax receiver or tax commissioner shall require the person making a return of the real property to return it by district, number, and section designation. If the real property has no designation by district, number, and section, it shall be returned by such description as will enable the tax receiver or tax commissioner to identify it.

(c) No tax receiver or tax commissioner shall receive any return of real property which does not designate the real property as provided in this Code section. The commissioner shall not allow any tax receiver or tax commissioner who receives returns in any manner other than as provided in this Code section any compensation or percentage for his services.

Saturday May 23 09:47 EDT


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