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2020 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
§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns
Universal Citation:
GA Code § 48-5-299.1 (2020)
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Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the board of assessors to receive tax returns as provided under paragraph (4) of Code Section 48-5-103 or to perform all duties of tax receivers or tax commissioners relating to the receiving of applications for homestead exemptions from ad valorem tax, or both, pursuant to such designation.
(Code 1981, §48-5-299.1, enacted by Ga. L. 1993, p. 577, § 2.)
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