History. Code 1981, § 48-5-346 , enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 5; Ga. L. 1992, p. 2494, § 7; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2010, p. 838, § 10/SB 388.
Editor’s notes.
Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: “County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of Title 48 of the Official Code of Georgia Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act.
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