Ga. Code § 48-5-10

Current through 2023-2024 Legislative Session Chapter 709

Section 48-5-10 - Returnable property

All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.

OCGA § 48-5-10