Georgia Code
Part 2 - County Boards of Tax Assessors
§ 48-5-297. Meetings

The first meeting of the county board of tax assessors shall be held no later than ten days after the date the tax receiver or tax commissioner is required by law to submit the tax digest for the year to the county board of tax assessors. The secretary of the board shall at that time and at every meeting of the board present to the board all of the appraisal staff information relating to the digest. The county board of tax assessors must consider the staff information in the performance of their duties. The county board of tax assessors shall adhere to the assessment standards and techniques as required by law, by the commissioner, and by the State Board of Equalization. In each instance, however, the assessment placed on each parcel of property shall be the assessment established by the county board of tax assessors as provided in Code Section 48-5-306.
History. Ga. L. 1913, p. 123, § 6; Code 1933, § 92-6911; Ga. L. 1937, p. 517, § 2; Ga. L. 1970, p. 580, § 1; Ga. L. 1971, p. 33, § 1; Ga. L. 1972, p. 1114, § 5; Ga. L. 1974, p. 609, § 1; Ga. L. 1975, p. 1083, § 2; Ga. L. 1976, p. 518, § 2; Code 1933, § 91A-1448, enacted by Ga. L. 1978, p. 309, § 2.

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 2 - County Boards of Tax Assessors

§ 48-5-290. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals

§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations

§ 48-5-292. Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties

§ 48-5-293. Oaths of Office

§ 48-5-294. Compensation

§ 48-5-295. Terms of Office; Vacancies; Removal by County Governing Authority

§ 48-5-295.1. Performance Review Board

§ 48-5-295.2. Independent Performance Review Board; Written Report; Withholding of Funds

§ 48-5-296. Removal From Office on Petition of Freeholders; Appeals

§ 48-5-297. Meetings

§ 48-5-298. Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses

§ 48-5-299. Ascertainment of Taxable Property; Assessments Against Unreturned Personal Property; Penalty for Unreturned Property; Changing Real Property Values Established by Appeal in Prior Year or Stipulated by Agreement

§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns

§ 48-5-300. Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings

§ 48-5-300.1. Time Period for Taxation of Personal Property; Extension by Consent; Refunds

§ 48-5-301. Time for Presentation of Returns by Tax Receiver or Tax Commissioner

§ 48-5-302. Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner

§ 48-5-303. Correction of Mistakes in Digest; Notification of Correction

§ 48-5-304. Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer

§ 48-5-305. Valuation of Property Not in Digest

§ 48-5-306. Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description

§ 48-5-306.1. Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers

§ 48-5-307. Service of Papers; Fees

§ 48-5-308. Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors

§ 48-5-309. Applicability to Counties Electing Members of Board of Tax Assessors

§ 48-5-310. Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest

§ 48-5-311. [Effective Until July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals

§ 48-5-311. [Effective July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals

§ 48-5-313. Applicability of Part

§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties