Georgia § 48-5-302 Time for completion of revision and assessment of returns; submission of completed digest to commissioner

Georgia Statutes

§ 48-5-302 — Time for completion of revision and assessment of returns; submission of completed digest to commissioner

Georgia § 48-5-302

Title48

This text of Georgia § 48-5-302 (Time for completion of revision and assessment of returns; submission of completed digest to commissioner) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-302 (2026).

Text

Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 15 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.

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Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 15 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.