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