Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 48-5-19: Revenue and Taxation — O.C.G.A. § 48-5-19

Civil

What this law says, in plain English

Tax return forms must be signed and verified by a sworn declaration stating the property values reported are accurate and no tax evasion was attempted. A signature on behalf of another creates presumptive evidence of authorization.

Facing this? Know exactly what happens next.

MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.

This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.