Compliance by any local governing authority with the findings and decision of the hearing officer, or of the court of final review, with respect to any matter concerning the local tax digest shall be considered satisfactory correction of the deficiency involved for the purposes of Code Sections 48-5-345 and 48-5-346.
History. Code 1981, § 48-5-349.4 , enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 12.
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