One Click Case Law for § 48-5-108
O.C.G.A. § 48-5-107 <-- --> O.C.G.A. §48-5-109

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
PART 1 - TAX RECEIVERS
§ 48-5-108 - Entry of returns in digests

O.C.G.A. 48-5-108 (2010)
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.