The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.
History. Ga. L. 1972, p. 174, § 3; Code 1933, § 91A-1415, enacted by Ga. L. 1978, p. 309, § 2.
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