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O.C.G.A. § 48-5-106 — Time and manner of making and furnishing county tax digests | Georgia Code

O.C.G.A. § 48-5-106 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 3 COUNTY TAX OFFICIALS AND ADMINISTRATION

48-5-106. Time and manner of making and furnishing county tax digests.

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.

(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.)

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).

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, § 1132.

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