GA Code § 48-5-10 - Returnable Property.

Section 48-5-10 - Returnable Property.
Section 48-5-9.1 - Forms of Payment.Section 48-5-11 - Situs for Returns by Residents.

All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.

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