GA Code § 48-5-18 - Time for Making Tax Returns.

Section 48-5-18 - Time for Making Tax Returns.
Section 48-5-17 - Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions.Section 48-5-19 - Signature and Declaration of Persons Making Returns of Taxable Property.

Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year.

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