2014 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

GA Code § 48-5-302 (2014) What's This?

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.

Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.