Georgia Code
Part 2 - County Boards of Tax Assessors
§ 48-5-301. Time for Presentation of Returns by Tax Receiver or Tax Commissioner

History. Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6902; Ga. L. 1945, p. 423, § 1; Code 1933, § 91A-1431, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 4; Ga. L. 1982, p. 575, §§ 4, 11; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1187, § 1.

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