It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.
History. Code 1981, § 48-5-340 , enacted by Ga. L. 1988, p. 1763, § 1.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 5A - Examination of County Tax Digests
§ 48-5-340. Purpose of Article
§ 48-5-342. Commissioner to Examine Digests
§ 48-5-342.1. Digest Evaluation Cycles Established; Time for Review of Digest
§ 48-5-343. Approval of Digests
§ 48-5-344. Conditional Approval of Digests
§ 48-5-346. Effect of Conditionally Approving Next Subsequent Digest
§ 48-5-348. Appeal From Conditional Approvals
§ 48-5-349.1. Commission Chairman; Appeals Boards; Assignment of Commission to Department
§ 48-5-349.2. Procedure for Appeal to Department
§ 48-5-349.3. Appeal to Superior Court
§ 48-5-349.4. Compliance With Decision of Appeals Board or Court as Correction of Deficiency