Section 48-5-18 - Time for making tax returns

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.Amended by 2010 Ga. Laws 670,§ 3-1, eff. 1/1/2011.Amended by 2002 Ga. Laws 965, § 1, eff. 7/1/2002.