History. Code 1981, § 48-5-271 , as enacted by Ga. L. 2008, p. 297, § 3/HB 1211.
Editor’s notes.
The former Code section, concerning examination by the commissioner of county tax digests for uniformity of property valuation between counties, was repealed by Ga. L. 1988, p. 1763, § 3, effective January 1, 1989, and was based on Ga. L. 1966, p. 45, § 1; Ga. L. 1970, p. 91, §§ 1, 2; Ga. L. 1970, p. 642, § 1; Ga. L. 1972, p. 174, § 1; Code 1933, § 91A-1413, enacted by Ga. L. 1978, p. 309, § 2. For present similar provisions, see Code Section 48-5-340 et seq.
Ga. L. 2008, p. 297, § 5/HB 1211, provides that this Code section becomes effective on January 1, 2009, upon the ratification of a resolution at the November, 2008 state-wide general election, which resolution amends the Constitution so as to provide for the special assessment and taxation of forest land conservation use property and for local government assistance grants. The constitutional amendment (Ga. L. 2008, p. 1209) was ratified at the general election held on November 4, 2008.
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