Ga. Code § 48-5-10
Current through 2023-2024 Legislative Session Chapters 1-597, 604, 609, 612, 696, 697
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