GA Code § 48-5-108 - Entry of Returns in Digests.

Section 48-5-108 - Entry of Returns in Digests.Section 48-5-108 - Entry of Returns in Digests.

Section 48-5-107 - [reserved] Form and Size, Binding, and Labeling of Digests.Section 48-5-109 - Accumulation of Statistical Information on Taxpayers by Tax Receivers and Tax Commissioners.

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.

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