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
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
§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations
§ 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
§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns
§ 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
§ 48-5-303. Correction of Mistakes in Digest; Notification of Correction
§ 48-5-305. Valuation of Property Not in Digest
§ 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
§ 48-5-313. Applicability of Part
§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties