Georgia Code
Part 1 - Equalization of Assessments
§ 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

(6.1) Determine any adjustment necessary to account for the net activities on any digest due to the activities of a joint authority as provided in Code Section 36-62-5.1;
History. Ga. L. 1970, p. 542, §§ 1-5; Ga. L. 1972, p. 829, §§ 1-7; Code 1933, § 91A-1416, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 2; Ga. L. 1989, p. 597, § 1; Ga. L. 1991, p. 1801, §§ 1, 2; Ga. L. 1991, p. 1903, § 11; Ga. L. 1993, p. 699, § 1; Ga. L. 2000, p. 1683, § 1; Ga. L. 2007, p. 707, § 1/HB 182; Ga. L. 2009, p. 27, § 3/SB 55; Ga. L. 2015, p. 1219, § 11/HB 202; Ga. L. 2019, p. 767, § 2/HB 406.
The 2015 amendment, effective January 1, 2016, added the third and fourth sentences in paragraph (b)(8).
The 2019 amendment, effective May 7, 2019, added paragraph (b)(6.1); and substituted “(5), (6), and (6.1)” for “(5), and (6)” in the first sentence in paragraph (b)(7).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2000, former subsection (f) was redesignated as present subsection (g).
Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.”
Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable beginning January 1, 1992, with respect to ad valorem taxation of timber and shall be applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law.
Ga. L. 2000, p. 1683, § 11, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable to all equalized digests established on or after January 1, 2000.
Ga. L. 2009, p. 27, § 5/SB 55, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2009.
Law reviews.
For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).
For survey article on local government law, see 67 Mercer L. Rev. 147 (2015).

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