There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 1 - GENERAL PROVISIONS
§ 48-5-18 - (For effective date, see note.) Time for making tax returns
O.C.G.A. 48-5-18 (2010)48-5-18. (For effective date, see note.) Time for making tax returns
Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year.
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