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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 5. AD VALOREM TAXATION OF PROPERTY |
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Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION |
| Part 1. EQUALIZATION OF ASSESSMENTS |
| § 48-5-260. Purpose of part |
| § 48-5-261. Classification of counties for administration of part |
| § 48-5-262. Composition and duties of county appraisal staffs; "county civil service system" defined |
| § 48-5-263. Qualifications, duties, and compensation of appraisers |
| § 48-5-264. Designation and duties of chief appraiser |
| § 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 |
| § 48-5-265. Formation of joint county property appraisal staffs; contracting by Class I counties with persons to render advice or assistance; compensation |
| § 48-5-266. Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings |
| § 48-5-267. State payments for minimum staff of appraisers; state salary supplements for qualified appraisers |
| § 48-5-268. Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property |
| § 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 |
| § 48-5-269.1. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property |
| § 48-5-270. Commissioner's authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment |
| § 48-5-271. Table of values for conservation use value of forest land |
| § 48-5-272. Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy |
| § 48-5-273. Counties to submit tax rate to commissioner |
| § 48-5-275. Applicability of part |
| 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 |
| § 48-5-291. Qualifications for members; approved appraisal courses; rules and regulations |
| § 48-5-292. Ineligibility of county tax assessors to hold other offices; applicability in certain counties |
| § 48-5-293. Oaths of office |
| § 48-5-294. Compensation |
| § 48-5-295. Terms of office; vacancies; removal by county governing authority |
| § 48-5-295.1. Performance review board |
| § 48-5-295.2. Independent performance review board; written report; withholding of funds |
| § 48-5-296. Removal from office on petition of freeholders; appeals |
| § 48-5-297. Meetings |
| § 48-5-298. Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses |
| § 48-5-299. Ascertainment of taxable property; assessments against unreturned property; penalty for unreturned property; changing real property values established by appeal in prior year |
| § 48-5-299.1. Designation of board of assessors to receive tax returns |
| § 48-5-300. Power to summon witnesses and require production of documents; exempt documents; contempt proceedings |
| § 48-5-300.1. Time period for taxation of personal property; extension by consent; refunds |
| § 48-5-301. Time for presentation of returns by tax receiver or tax commissioner |
| § 48-5-302. Time for completion of revision and assessment of returns; submission of completed digest to commissioner |
| § 48-5-303. Correction of mistakes in digest; notification of correction |
| § 48-5-304. Approval of tax digests when assessments in arbitration or on appeal; procedure; withholding of grants by Office of the State Treasurer |
| § 48-5-305. Valuation of property not in digest |
| § 48-5-306. Annual notice of current assessment; contents; posting notice; new assessment description |
| § 48-5-306.1. Brochures describing exemptions and preferential assessments available to taxpayers |
| § 48-5-307. Service of papers; fees |
| § 48-5-308. Effect of part on laws granting additional authority to county boards of tax assessors |
| § 48-5-309. Applicability to counties electing members of board of tax assessors |
| § 48-5-310. Temporary collection of taxes pending approval or appeal of disapproval of digest |
| § 48-5-311. Creation of county boards of equalization; duties; review of assessments; appeals |
| § 48-5-312. Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty. |
| § 48-5-313. Applicability of part |
| § 48-5-314. Confidentiality of taxpayer records; exceptions; penalties |
| 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 |
| § 48-5-331. Capital fund for loans to counties for property valuation and equalization purposes |
REFS & ANNOS
TITLE 48 Chapter 5 Article 5 NOTE
RESEARCH REFERENCES
ALR. --Action of board of equalization as affecting right to attack assessment on ground of assessor's fraud, 9 ALR 1284.
Rights and remedies in case of overpayment of federal income tax, 34 ALR 978.
Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 55 ALR 503.
Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 ALR 107.
Right of taxpayer to relief from overassessment of his property as affected by overassessment of the other property within the district, 87 ALR 1296.
Property located in one state, political subdivision, or municipality, but belonging to another, as subject to taxation therein, 99 ALR 1143.
Tax assessor's civil liability to taxpayer for excessive or improper assessment of real property, 82 ALR2d 1148.
ALR. --Action of board of equalization as affecting right to attack assessment on ground of assessor's fraud, 9 ALR 1284.
Rights and remedies in case of overpayment of federal income tax, 34 ALR 978.
Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 55 ALR 503.
Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 ALR 107.
Right of taxpayer to relief from overassessment of his property as affected by overassessment of the other property within the district, 87 ALR 1296.
Property located in one state, political subdivision, or municipality, but belonging to another, as subject to taxation therein, 99 ALR 1143.
Tax assessor's civil liability to taxpayer for excessive or improper assessment of real property, 82 ALR2d 1148.