The commissioner is authorized, from funds appropriated to the department, to develop and prescribe systems of data collection, appraisal, and assessment and any other systems relating to property valuation and assessment utilizing electronic data processing systems and equipment for use by county boards of tax assessors. The commissioner may purchase existing systems and services from other government agencies, educational institutions, or private businesses or contract with these entities for the development of information and new systems that may be utilized by county boards of tax assessors in property valuation and assessment. The commissioner shall actively seek out technological advancements and systems that will improve the uniformity, fairness, and efficiency of property valuations and assessments and include his or her recommendations in the annual budget request.
History. Ga. L. 1972, p. 1104, § 13; Code 1933, § 91A-1412, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 190, § 1.
Structure 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
§ 48-5-261. 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
§ 48-5-265. Formation of Joint County Property Appraisal Staffs
§ 48-5-271. Table of Values for Conservation Use Value of Forest Land