Ga. Code § 48-5-302

Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-302 - Time for completion of revision and assessment of returns; submission of completed digest to commissioner

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.

OCGA § 48-5-302

Amended by 2015 Ga. Laws 193,§ 13, eff. 7/1/2015.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.