GA Code § 48-5-6 - Return of Property at Fair Market Value.

Section 48-5-6 - Return of Property at Fair Market Value.
Section 48-5-5 - No Situs Status for Foreign Merchandise in Transit and Property With Contract for Commercial Printing Services.Section 48-5-7 - Assessment of Tangible Property.

All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter.

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