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.
Returnable property
Applied in 1 court decision — leading case In Re Anchor Glass Container Corp. (2007)
Most recently applied in In Re Anchor Glass Container Corp. (September 2007)
Ga
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.
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.