Georgia Code - Revenue and Taxation - Title 48, Section 48-5-302
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Georgia Laws > Revenue and Taxation > Georgia Code - Revenue and Taxation - Title 48, Section 48-5-302
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.
Last modified: April 27, 2006
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