§ 48-5-11. Situs for returns by residents

GA Code § 48-5-11 (2018) (N/A)
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(1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and

(2) Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.