Georgia Statutes
§ 48-5-18 — Time for making tax returns
Georgia·Title 48
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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Related
Board of Tax Assessors v. Tom's Foods, Inc.
444 S.E.2d 771 (Supreme Court of Georgia, 1994)
Eckerd Corp. v. Coweta County Board of Tax Assessors
491 S.E.2d 173 (Court of Appeals of Georgia, 1997)
Tec America, Inc. v. DeKalb County Board of Tax Assessors
317 S.E.2d 637 (Court of Appeals of Georgia, 1984)
Pine Pointe Housing, L.P. v. Board of Tax Assessors
605 S.E.2d 443 (Court of Appeals of Georgia, 2004)
SURETTE Et Al. v. HENRY COUNTY BOARD OF TAX ASSESSORS
773 S.E.2d 416 (Court of Appeals of Georgia, 2015)
Legislative History
Amended by 2010 Ga. Laws 670,§ 3-1, eff. 1/1/2011. Amended by 2002 Ga. Laws 965, § 1, eff. 7/1/2002.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions