{"data":{"id":"us-ga/o.c.g.a.-48-5-10","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-10","heading":"Returnable property.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"6534817e43e7fe8f43714ae955b8291ef99a61bec890a89df148caf4b8c8984b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-9.1","next":"us-ga/o.c.g.a.-48-5-11"},"notice":"GroundRules: Original legal text. Not legal advice."}