Georgia § 48-5-48 - 7. Determination of timely filing; recourse for improper determinations.
Full text of Georgia Official Code of Georgia Annotated § 48-5-48 — 7. Determination of timely filing; recourse for improper determinations., with citation guidance and answers to common questions.
§ 48-5-48. 7. Determination of timely filing; recourse for improper determinations.
Any document required to be filed under Code Section 48-5-48.1 or 48-5-48.5 shall be considered properly and timely filed if the postal date on the mailed document, whether metered or stamped, is on or before the date on which the tax receiver or tax commissioner of the county in which the property is located closes the book for the return of taxes. Any document properly and timely filed pursuant to subsection (a) of this Code section and incorrectly determined to be untimely filed, upon sufficient proof thereof, shall entitle the applicant to a credit against future ad valorem assessments from the county which improperly denied the applicant the exemption under Code Section 48-5-48.1 or 48-5-48.5 . (Code 1981, § 48-5-48.7 , enacted by Ga. L. 2018, p. 986, § 4/HB 888.) Effective date. - This Code section became effective May 8, 2018.
Frequently Asked Questions About Georgia § 48-5-48
What does Official Code of Georgia Annotated § 48-5-48 cover?
Section 48-5-48 ("7. Determination of timely filing; recourse for improper determinations.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-48?
A common citation format is "Official Code of Georgia Annotated § 48-5-48" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-48 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.