{"data":{"id":"us-ga/o.c.g.a.-48-5-302","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-302","heading":"Time for completion of revision and assessment of returns; submission of completed digest to commissioner.","body":"Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 15 of each year, except that, in all counties providing for the collection and payment of ad valorem taxes in installments, such date shall be June 1 of each year. The tax receiver or tax commissioner shall then immediately forward one copy of the completed digest to the commissioner for examination and approval.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 5 Uniform Property Tax Administration and Equalization","PART 2 County Boards of Tax Assessors"],"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":"172eafd29f6424b03270ec18af9b40b4dae64563e0764eda25962c53600486c0","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-301","next":"us-ga/o.c.g.a.-48-5-303"},"notice":"GroundRules: Original legal text. Not legal advice."}