Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year.
O.C.G.A. § 48-5-18
Time for making tax returns
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
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.