O.C.G.A.

O.C.G.A. § 48-5-106 (2019)

Time and manner of making and furnishing county tax digests

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and fixed as provided by law he shall furnish one copy of the revised and corrected digest to the commissioner, one to the county governing authority, and one to the tax collector.

History

Ga. L. 1851-52, p. 291, § 13; Code 1863, § 781; Code 1868, § 845; Code 1873, § 849; Code 1882, § 849; Civil Code 1895,

§ 838; Civil Code 1910, § 1096; Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6303; Code 1933, § 91A-1307, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Return to the tax receiver by the arbitrators of their award is sufficient compliance with this statute, and it is the tax receiver’s duty to accept the

return when properly made and offered. Clarkson v. Hair, 207 Ga. 699, 64 S.E.2d 64, 1951 Ga. LEXIS 516 (1951).