2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
PART 2 - COUNTY BOARDS OF TAX ASSESSORS
§ 48-5-302 - Time for completion of revision and assessment of returns; submission of completed digest to commissioner

O.C.G.A. 48-5-302 (2010)
48-5-302. Time for completion of revision and assessment of returns; submission of completed digest to commissioner


Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 1 of each year, except that, in all counties providing for the collection and payment of ad valorem taxes in installments, such date shall be June 1 of each year. The tax receiver or tax commissioner shall then immediately forward one copy of the completed digest to the commissioner for examination and approval.