GA Code § 48-5-11 - Situs for Returns by Residents.

Section 48-5-11 - Situs for Returns by Residents.
Section 48-5-10 - Returnable Property.Section 48-5-12 - Situs of Returns by Nonresidents.

Unless otherwise provided by law, all:

(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.

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