{"data":{"id":"us-ga/o.c.g.a.-48-5-106","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-106","heading":"Time and manner of making and furnishing county tax digests.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 1 Tax Receivers"],"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 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"78ba0d83fb5b1d2aa30ab133e6f6494475edf951fe359f8351bb1df81dffbe23","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-105.1","next":"us-ga/o.c.g.a.-48-5-107","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}