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.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
§ 48-5-101. Oath and Bond for Tax Receivers
§ 48-5-102. Liability of Tax Receivers and Sureties; Action on Tax Receiver’s Bond
§ 48-5-103. Duties of Tax Receivers
§ 48-5-104. Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty
§ 48-5-105. Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners
§ 48-5-105.1. Uniform Tangible Personal Property Tax Forms
§ 48-5-106. Time and Manner of Making and Furnishing County Tax Digests