Georgia § 48-5-11 - Situs for returns by residents.
Full text of Georgia Official Code of Georgia Annotated § 48-5-11 — Situs for returns by residents., with citation guidance and answers to common questions.
§ 48-5-11. Situs for returns by residents.
Unless otherwise provided by law, all: 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 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. (Code 1933, § 91A-1010, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 23.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-11
What does Official Code of Georgia Annotated § 48-5-11 cover?
Section 48-5-11 ("Situs for returns by residents.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-11?
A common citation format is "Official Code of Georgia Annotated § 48-5-11" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.