{"data":{"id":"us-ga/o.c.g.a.-48-5-108","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-108","heading":"Entry of returns in digests.","body":"Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in separate columns according to the classification furnished to the tax receivers and tax commissioners by the commissioner in each year, and the aggregate value of the property shall be extended.","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 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"6126d9ab27197569a0f72d05350defafd4758eac4c553200b116c6ee2844a0f4","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-107","next":"us-ga/o.c.g.a.-48-5-109"},"notice":"GroundRules: Original legal text. Not legal advice."}