Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the board of assessors to receive tax returns as provided under paragraph (4) of Code Section 48-5-103 or to perform all duties of tax receivers or tax commissioners relating to the receiving of applications for homestead exemptions from ad valorem tax, or both, pursuant to such designation.
History. Code 1981, § 48-5-299.1 , enacted by Ga. L. 1993, p. 577, § 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