History. Laws 1845, Cobb’s 1851 Digest, p. 1077; Code 1863, § 782; Code 1868, § 846; Code 1873, § 850; Code 1882, § 850; Civil Code 1895, § 843; Civil Code 1910, § 1101; Code 1933, § 92-6501; Code 1933, § 91A-1444.1, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 1104, § 12-1/SB 346.
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