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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-10: Returnable property.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 5 Ad Valorem Taxation of Property
  3. Article 1 General Provisions

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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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