Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 1 - GENERAL PROVISIONS > § 48-5-10 - Returnable property

§ 48-5-10 - Returnable property

O.C.G.A. 48-5-10 (2010)
48-5-10. Returnable property


All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.