O.C.G.A.

O.C.G.A. § 48-5-18 (2019)

Time for making tax returns

✓ 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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Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year.

History

Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6201; Ga. L. 1945, p. 424, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 270, § 1; Code 1933, § 91A-1013, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 24; Ga. L. 1979, p. 538, § 1; Ga. L. 1981, p. 594, § 1; Ga. L. 1981, p. 1857, § 10; Ga. L. 1982, p. 537, § 1; Ga. L. 1982, p. 575, §§ 1, 8; Ga. L. 1982, p. 999, §§ 1, 3; Ga. L. 1982, p.

1108, § 1; Ga. L. 1983, p. 1849, § 1; Ga. L. 1984, p. 22, § 48; Ga. L. 1991, p. 6, § 1; Ga. L. 1991, p. 303, § 2; Ga. L. 1992, p. 1188, § 1; Ga. L. 1994, p. 237, § 2; Ga. L. 1996, p. 778, § 1; Ga. L. 2002, p. 1313, § 1; Ga. L. 2010, p. 1104, § 3-1/SB 346.

Annotations

Law reviews. For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).

JUDICIAL DECISIONS City and county could not close their books prior to April 1 because neither Ga. Const. 1983, Art. IX, Sec. III, Para. I(a) nor provisions of the city charter satisfied the requirement of former subsection (e) of O.C.G.A.

§ 48-5-18 pertaining to the operation of a joint tax receiving or assessing program. Board of Tax Assessors v. Tom’s Foods, Inc., 264 Ga. 309, 444 S.E.2d 771, 1994 Ga. LEXIS 467 (1994).

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 625.

Notes of Decisions

Cited in 5 cases, 1984–2015 · leading case: Bd. of Tax Assessors v. Tom's Foods, Inc., 444 S.E.2d 771 (Ga. 1994).

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Bd. of Tax Assessors v. Tom's Foods, Inc., 444 S.E.2d 771 (Ga. 1994). · cites it 32× “OCGA § 48-5-18 (a) provides that: Except as otherwise provided in this Code section, each tax commissioner and tax receiver shall open his books for the return of taxes on January 1 and shall close his books on April 1 of each year.”

Pine Pointe Hous., L.P. v. Bd. of Tax Assessors, 605 S.E.2d 443 (Ga. Ct. App. 2004). · cites it 4× “See OCGA §§ 48-5-18; 48-5-20. Thereafter, any attempt to tax a previously unreturned or undiscovered improvement to the realty for years past would be a "revaluation" by the tax assessor of the same property after the taxes, as previously assessed and valued by the tax assessor,…”

Eckerd Corp. v. Coweta Cnty. Bd. of Tax Assessors, 491 S.E.2d 173 (Ga. Ct. App. 1997). · cites it 2× “See OCGA §§ 48-5-18; 48-5-20. Thereafter, any attempt to tax a previously unreturned or undiscovered improvement to the realty for years past would be a “revaluation” by the tax assessor of the same property after the taxes, as previously assessed and valued by the tax assessor,…”

Tec Am., Inc. v. DeKalb Cnty. Bd. of Tax Assessors, 317 S.E.2d 637 (Ga. Ct. App. 1984). · cites it 2× “Lastly, the Board asserts that its “office procedure” is a reasonable requirement, especially when viewed in connection with the mandate of OCGA § 48-5-18 requiring tax returns to be filed by April 1 and that of OCGA § 48-5-45 requiring applications for homestead exemptions to…”

Surette Et Al. v. Henry Cnty. Bd. of Tax Assessors, 773 S.E.2d 416 (Ga. Ct. App. 2015). · cites it 2× “See OCGA §§ 48-5-18 (“Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.