GroundRules
O.C.G.A. § 48-5-106: Time and manner of making and furnishing county tax digests.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 3 County Tax Officials and Administration
- PART 1 Tax Receivers
The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and fixed as provided by law he shall furnish one copy of the revised and corrected digest to the commissioner, one to the county governing authority, and one to the tax collector.
Collected 2026-09-17T19:34:57Z. Source file · JSON