---
title: O.C.G.A. § 48-5-299.1. Designation of board of assessors to receive tax returns.
collection: code
id: 48-5-299.1
cite_as: O.C.G.A. § 48-5-299.1 (2025)
canonical_url: https://georgiacommons.org/code/48-5-299.1
md_url: https://georgiacommons.org/code/48-5-299.1.md
text_url: https://georgiacommons.org/code/48-5-299.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=681
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-299.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION / COUNTY BOARDS OF TAX ASSESSORS
---

# O.C.G.A. § 48-5-299.1. Designation of board of assessors to receive tax returns.

Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the board of assessors to receive tax returns as provided under paragraph (4) of Code Section 48-5-103 or to perform all duties of tax receivers or tax commissioners relating to the receiving of applications for homestead exemptions from ad valorem tax, or both, pursuant to such designation.

## History

Code 1981, § 48-5-299.1, enacted by Ga. L. 1993, p. 577, § 2.