O.C.G.A.

O.C.G.A. § 48-5-301 (2019)

Time for presentation of returns by tax receiver or tax commissioner

✓ 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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(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 having a population of not less than 81,300 nor more than 89,000 according to the United States decennial census of 1990 or any future such census, the tax receiver or tax commissioner of each such county shall present the tax returns of the county for the current year to the county board of tax assessors not later than March 11 of that year.

History

Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6902; Ga. L. 1945, p. 423, § 1; Code 1933, § 91A-1431, enacted by Ga. L. 1978,

p. 309, § 2; Ga. L. 1979, p. 538, § 4; Ga. L. 1982, p. 575, §§ 4, 11; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1187, § 1.

Annotations

JUDICIAL DECISIONS Injunction against unlawful or arbitrary valuations. - When an increase in the valuations of realty returned by taxpayers is not for the purpose of equalizing such valuations, but is an unlawful and arbitrary attempt to provide additional revenue for educational purposes, a court may grant an interlocutory injunction against the making up, compiling, or listing of any report or digest incorporating or including therein any increased assessment or changes or alterations in the returns, and

may enjoin the tax receiver from transmitting to the department or the comptroller general (now commissioner) or the tax collector of the county, or any tax authorities of the county or state, any report, list, or other compilation or digest including or incorporating therein any increase or change or alteration in the return filed with the tax receiver by any taxpayer thereof. Green v. Calhoun, 204 Ga. 550, 50 S.E.2d 209, 1948 Ga. LEXIS 466 (1948).

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Eckerd Corp. v. Coweta Cnty. Bd. of Tax Assessors, 491 S.E.2d 173 (Ga. Ct. App. 1997).

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Eckerd Corp. v. Coweta Cnty. Bd. of Tax Assessors, 491 S.E.2d 173 (Ga. Ct. App. 1997). · cites it 4× “See OCGA §§ 48-5-301; 48-5-302. Notwithstanding, by utilizing such valuation procedure, appellant has failed to make a “full return,” which includes the listing and describing of personal property as requested by the forms, including quantities of each category of personalty.”

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.