GA Code § 48-5-12 - Situs of Returns by Nonresidents.

Section 48-5-12 - Situs of Returns by Nonresidents.
Section 48-5-11 - Situs for Returns by Residents.Section 48-5-13 - Instruction for Local Tax Officials and Staff.

Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.

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