The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the superior court of the county dissatisfied with the decision. Any appeal to the superior court shall be taken, so far as is applicable, in the manner provided by law for appeals to the superior court from decisions of the commissioner.
History. Code 1981, § 48-5-349.3 , enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 11.
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