2010 Georgia Code
O.C.G.A. 48-5-10 (2010)
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 1 - GENERAL PROVISIONS
§ 48-5-10 - Returnable property
48-5-10. Returnable property
All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.
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