§ 22-1. City tax digest; billing for ad valorem taxes; due date.

Latest version.

Upon receipt of a copy of the county tax digest for each year, the city tax digest for such year shall be prepared without delay, and bills for ad valorem taxes for such year shall be mailed to the taxpayers as soon thereafter as they can be calculated and prepared for mailing. All ad valorem taxes shall become due and payable 60 days after the date of mailing of the bills therefor. On the 61st day after the mailing of the tax bills, the books for the collection of taxes shall be closed, and on the following day, tax executions for all unpaid taxes shall issue.

(Prior Code, § 10-1)

State law reference

County and municipality may contract for county tax commissioner to prepare tax digest for municipality, O.C.G.A. § 48-5-359.1.

                    
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