Georgia Code
Article 5 - Uniform Property Tax Administration and Equalization
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...