Ga. Code § 48-5-108
Current through 2023-2024 Legislative Session Chapter 709
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.
OCGA § 48-5-108