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. History. Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6202; Code 1933, § 91A-1008, enacted by Ga. L. 1978, p. 309, § 2.
Returnable property
O.C.G.A. § 48-5-10 — under Title 48.
O.C.G.A. § 48-5-10