™Your Policy Risk Impact Agent
19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-5-300.1 Time period for taxation of personal property; extension by consent; refunds
2.1K chars
(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed under this chapter with respect to personal property may be assessed at any time. (b) Except as otherwise provided by subsection (c) of this Code section or by this title, in the ca…
O.C.G.A. § 48-5-301 Time for presentation of returns by tax receiver or tax commissioner
0.9K chars
(a) Except as provided in subsection (b) of this Code section, not later than April 11 in each year the tax receiver or tax commissioner of each county shall present the tax returns of the county for the current year to the county board of tax assessors. (b) In all counties havin…
O.C.G.A. § 48-5-302 Time for completion of revision and assessment of returns; submission of completed digest to commissioner
0.8K chars
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 b…
O.C.G.A. § 48-5-303 Correction of mistakes in digest; notification of correction
1.1K chars
(a) The county board of tax assessors shall have authority to correct factual errors in the tax digest when discovered within three years and when such corrections are of benefit to the taxpayer. Such corrections, after approval of the county board of tax assessors, shall be commu…