GA Code § 48-5-302 - Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner.

Section 48-5-302 - Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner.Section 48-5-302 - Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner.

Section 48-5-301 - Time for Presentation of Returns by Tax Receiver or Tax Commissioner.Section 48-5-303 - Correction of Mistakes in Digest; Notification of Correction.

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.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.