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

48-5-108. Entry of returns in digests.

Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in separate columns according to the classification furnished to the tax receivers and tax commissioners by the commissioner in each year, and the aggregate value of the property shall be extended.

(Ga. L. 1851-52, p. 290, § 13; Code 1863, § 780; Code 1868, § 844; Code 1873, § 848; Code 1882, § 848; Civil Code 1895, § 837; Civil Code 1910, § 1095; Code 1933, § 92-6305; Code 1933, § 91A-1309, enacted by Ga. L. 1978, p. 309, § 2.)