One Click Case Law for § 48-5-43
O.C.G.A. § 48-5-425 <-- --> O.C.G.A. §48-5-44

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
PART 1 - TAX EXEMPTIONS
§ 48-5-43 - Exemption for fertilizers

O.C.G.A. 48-5-43 (2010)
48-5-43. Exemption for fertilizers


Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation.