Board of Tax Assessors v. Tom's Foods, Inc.

Carley, Justice.

OCGA § 48-5-18 (a) provides that:

Except as otherwise provided in this Code section, each tax commissioner and tax receiver shall open his books for the return of taxes on January 1 and shall close his books on April 1 of each year.

(Emphasis supplied.) OCGA § 48-5-18 (e) “otherwise provide[s]” that:

In each county having a population of not less than 165,000 nor more than 190,000 according to the United States decennial census of 1970 or any future such census, when the county is authorized by law or constitutional amendment to operate a joint tax receiving or tax assessing…