Ga. Comp. R. & Regs. 560-11-2-.23
Current through Rules and Regulations filed through June 17, 2024
On a form furnished by the State Revenue Commissioner, the Board of Tax Assessors for each county shall certify to the Revenue Commissioner annually in conjunction with submission of the county digest or on September 1, whichever comes first, the number of parcels of real property located within the county on January 1 preceding.
Ga. Comp. R. & Regs. R. 560-11-2-.23
O.C.G.A. Secs. 48-2-12, 48-5-261.