Fulton Property liable for taxation ordinance (§ 106-4)
Chapter 106: Taxation
In short: Whoever owns or holds property on January 1, including anyone who buys it that day, is liable for that year's taxes on it.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
Every person owning or holding property on January 1, including all such property purchased on that day, shall be liable for taxes thereon for the ensuing year.
Official source: City of Fulton official Code of Ordinances (online): look up Sec. 106-4
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.