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Part 1 - Equalization of Assessments
§ 48-5-260. Purpose of Part - It is the purpose and intent of this part to:...
§ 48-5-261. Classification of Counties for Administration of Part - For the purpose of administering this part, the counties of...
§ 48-5-262. Composition and Duties of County Appraisal Staffs; “County Civil Service System” Defined - History. Ga. L. 1972, p. 1104, § 4; Code 1933,...
§ 48-5-263. Qualifications, Duties, and Compensation of Appraisers - History. Ga. L. 1972, p. 1104, § 5; Code 1933,...
§ 48-5-264. Designation and Duties of Chief Appraiser - History. Ga. L. 1972, p. 1104, § 6; Code 1933,...
§ 48-5-264.1. Right of Chief Appraiser and Others to Inspect Property; Supplying Identification to Occupant of Property; Statement to Be Included in Tax Bill - History. Code 1981, § 48-5-264.1 , enacted by Ga. L....
§ 48-5-265. Formation of Joint County Property Appraisal Staffs - History. Ga. L. 1972, p. 1104, § 7; Code 1933,...
§ 48-5-266. Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings - History. Ga. L. 1972, p. 1104, § 8; Code 1933,...
§ 48-5-267. State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers - History. Ga. L. 1972, p. 1104, § 9; Code 1933,...
§ 48-5-268. Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property - History. Ga. L. 1972, p. 1104, § 10; Code 1933,...
§ 48-5-269. Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property - History. Ga. L. 1972, p. 1104, § 11; Code 1933,...
§ 48-5-269.1. Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property - History. Code 1933, § 91A-1411.1, enacted by Ga. L. 1981,...
§ 48-5-270. Commissioner’s Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment - The commissioner is authorized, from funds appropriated to the department,...
§ 48-5-271. Table of Values for Conservation Use Value of Forest Land - History. Code 1981, § 48-5-271 , as enacted by Ga....
§ 48-5-273. Counties to Submit Tax Rate to Commissioner - The governing authority of each county shall submit to the...
§ 48-5-274. Establishment of Equalized Adjusted Property Tax Digest; Establishment and Use of Average Ratio; Information to Be Furnished by State Auditor; Grievance Procedure; Information to Be Furnished by Commissioner - (6.1) Determine any adjustment necessary to account for the net...
§ 48-5-275. Applicability of Part - This part shall apply in both the incorporated and unincorporated...
Part 2 - County Boards of Tax Assessors
§ 48-5-290. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals - History. Ga. L. 1913, p. 123, § 2; Code 1933,...
§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations - History. Ga. L. 1913, p. 123, § 4; Code 1933,...
§ 48-5-292. Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties - History. Ga. L. 1913, p. 123, § 4; Code 1933,...
§ 48-5-293. Oaths of Office - Each member of the county board of tax assessors shall...
§ 48-5-294. Compensation - Each member of the county board of tax assessors shall...
§ 48-5-295. Terms of Office; Vacancies; Removal by County Governing Authority - History. Ga. L. 1913, p. 123, § 3; Code 1933,...
§ 48-5-295.1. Performance Review Board - History. Code 1981, § 48-5-295.1 , enacted by Ga. L....
§ 48-5-295.2. Independent Performance Review Board; Written Report; Withholding of Funds - History. Code 1981, § 48-5-295.2 , enacted by Ga. L....
§ 48-5-296. Removal From Office on Petition of Freeholders; Appeals - Whenever by petition to the judge of the superior court...
§ 48-5-297. Meetings - The first meeting of the county board of tax assessors...
§ 48-5-298. Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses - History. Ga. L. 1913, p. 123, § 5; Code 1933,...
§ 48-5-299. Ascertainment of Taxable Property; Assessments Against Unreturned Personal Property; Penalty for Unreturned Property; Changing Real Property Values Established by Appeal in Prior Year or Stipulated by Agreement - History. Ga. L. 1913, p. 123, § 7; Code 1933,...
§ 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns - Upon designation by the tax receiver or tax commissioner pursuant...
§ 48-5-300. Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings - History. Ga. L. 1913, p. 123, § 7; Code 1933,...
§ 48-5-300.1. Time Period for Taxation of Personal Property; Extension by Consent; Refunds - History. Code 1981, § 48-5-300.1 , enacted by Ga. L....
§ 48-5-301. Time for Presentation of Returns by Tax Receiver or Tax Commissioner - History. Ga. L. 1913, p. 123, § 1; Code 1933,...
§ 48-5-302. Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner - Each county board of tax assessors shall complete its revision...
§ 48-5-303. Correction of Mistakes in Digest; Notification of Correction - History. Laws 1845, Cobb’s 1851 Digest, p. 1077; Code 1863,...
§ 48-5-304. Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer - History. Ga. L. 1971, p. 301, §§ 1, 2; Ga....
§ 48-5-305. Valuation of Property Not in Digest - History. Ga. L. 1913, p. 123, § 8; Code 1933,...
§ 48-5-306. Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description - The amount of your ad valorem tax bill for this...
§ 48-5-306.1. Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers - History. Code 1981, § 48-5-306.1 , enacted by Ga. L....
§ 48-5-307. Service of Papers; Fees - Whenever, pursuant to this part, any notice, subpoena, or writing...
§ 48-5-308. Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors - It is not the intention or the purpose of this...
§ 48-5-309. Applicability to Counties Electing Members of Board of Tax Assessors - Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302...
§ 48-5-310. Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest - History. Ga. L. 1977, p. 903, § 1; Code 1933,...
§ 48-5-311. [Effective Until July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals - (a.1) Appeal administrator. (a.2) Establishment of boards of equalization. (1.1)...
§ 48-5-311. [Effective July 1, 2023. See note.] Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals - (a.1) Appeal administrator. (a.2) Establishment of boards of equalization. (1.1)...
§ 48-5-313. Applicability of Part - Nothing contained in this part shall apply to those persons...
§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties - History. Code 1981, § 48-5-314 , enacted by Ga. L....
Part 3 - State Loans to Counties
§ 48-5-330. Financial Aid to Counties for Programs to Evaluate and Equalize Assessments; Terms of Contract; Limitations; Procedure When State Funds Insufficient - History. Ga. L. 1963, p. 419, §§ 1-4; Ga. L....
§ 48-5-331. Capital Fund for Loans to Counties for Property Valuation and Equalization Purposes - All funds appropriated to the department for the purpose of...