History. Ga. L. 1971, p. 301, §§ 1, 2; Ga. L. 1972, p. 824, § 1; Code 1933, § 91A-1445, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1986, p. 747, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2000, p. 136, § 48; Ga. L. 2000, p. 1705, § 1; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2010, p. 1104, § 11-1/SB 346; Ga. L. 2014, p. 672, § 3/HB 755.
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