Georgia § 48-5-71 - Definitions.
Full text of Georgia Official Code of Georgia Annotated § 48-5-71 — Definitions., with citation guidance and answers to common questions.
§ 48-5-71. Definitions.
As used in this part, the term: "Gross household income" means all income, for all individuals residing within the homestead, from whatever source derived including, but not limited to, the following sources: Compensation for services including fees, commissions, and similar items; Gross income derived from business; Gains derived from dealings in property; Interest; Rents; Royalties; Dividends; Alimony and separate maintenance payments; Income from life insurance and endowment contracts; Annuities; Pensions; Income from discharge of indebtedness; Distributive share of partnership gross income; Income from an interest in an estate or trust; and Federal old-age, survivor, or disability benefits. "Homestead exemption" means a homestead exemption pursuant to Code Section 48-5-44 with respect to state, county, and school purpose ad valorem taxes as provided in Code Section 48-5-44 and a homestead exemption pursuant to a local Act with respect to municipal ad valorem taxes for municipal purposes as provided in any such local Act. "Household" means an individual or group of individuals living together in a room or group of rooms as a housing unit. "Tax official" means the tax collector or tax commissioner with respect to state, county, and school purpose ad valorem taxes pursuant to Code Section 48-5-44 and the municipal governing authority or designee thereof with respect to municipal ad valorem taxes for municipal purposes pursuant to any local Act homestead exemption. (Code 1933, § 91A-2402, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 1.)
Frequently Asked Questions About Georgia § 48-5-71
What does Official Code of Georgia Annotated § 48-5-71 cover?
Section 48-5-71 ("Definitions.") 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 § 48-5-71?
A common citation format is "Official Code of Georgia Annotated § 48-5-71" (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 § 48-5-71 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.