Georgia Code
Part 1 - Equalization of Assessments
§ 48-5-260. Purpose of Part

It is the purpose and intent of this part to:
History. Ga. L. 1972, p. 1104, § 1; Code 1933, § 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 5 - Uniform Property Tax Administration and Equalization

Part 1 - Equalization of Assessments

§ 48-5-260. Purpose of Part

§ 48-5-261. Classification of Counties for Administration of Part

§ 48-5-262. Composition and Duties of County Appraisal Staffs; “County Civil Service System” Defined

§ 48-5-263. Qualifications, Duties, and Compensation of Appraisers

§ 48-5-264. Designation and Duties of Chief Appraiser

§ 48-5-264.1. Right of Chief Appraiser and Others to Inspect Property; Supplying Identification to Occupant of Property; Statement to Be Included in Tax Bill

§ 48-5-265. Formation of Joint County Property Appraisal Staffs

§ 48-5-266. Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings

§ 48-5-267. State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers

§ 48-5-268. Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property

§ 48-5-269. Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property

§ 48-5-269.1. Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property

§ 48-5-270. Commissioner’s Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment

§ 48-5-271. Table of Values for Conservation Use Value of Forest Land

§ 48-5-273. Counties to Submit Tax Rate to Commissioner

§ 48-5-274. Establishment of Equalized Adjusted Property Tax Digest; Establishment and Use of Average Ratio; Information to Be Furnished by State Auditor; Grievance Procedure; Information to Be Furnished by Commissioner

§ 48-5-275. Applicability of Part