(a) 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.

(b) Reserved.

(c) Reserved.

(d) Reserved.

(e) Reserved.

(f) Reserved.

(g) Reserved.

(h) In all counties having a population of not less than 81,300 nor more than 89,000 according to the United States decennial census of 1990 or any future such census, the officer authorized to receive tax returns shall open his books for the return of taxes on January 1 and shall close them on March 1 of each year.

(i) In all counties having therein the greater part of a city having a population of more than 350,000 according to the United States decennial census of 1970 or any future such census, the officers authorized to receive tax returns for all such cities and counties shall open their books for the return of taxes on January 2 of each year and shall close them on March 1 of each year.

(j) Reserved.

(k) Unless a different date is provided therefor under subsections (b) through (j) of this Code section, in each county or municipality providing for the collection and payment of ad valorem taxes in installments pursuant to Code Section 48-5-23 or any other law, the person authorized to receive tax returns shall open his books for the return of taxes on January 1 and close them no sooner than March 1 and no later than April 1 of each year. Unless the governing authority of a county or municipality subject to this subsection establishes by the last day of February of any year a date for closing books in that year for the return of taxes in that county or municipality, which date is authorized by this subsection, the date for closing such books in that year shall be the date such books were required to be closed in the immediately preceding year.