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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 |
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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 |
REFS & ANNOS
TITLE 48 Chapter 5 Article 5 Part 1 NOTE
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-70 and Ga. L. 1972, p. 1104, § 1 et seq. are included in the annotations for this part.
PRESUMPTION OF EQUALITY AND UNIFORMITY IN TAX PROCEDURES. --Presumption of law arises that once the taxing procedure has been completed and approved by the commissioner as between an individual taxpayer and the county, all property for assessment purposes has been equalized and made uniform. Ward v. Landrum, 140 Ga. App. 497, 231 S.E.2d 347 (1976) (decided under former Code 1933, Ch. 92-70).
GA. L. 1972, P. 1104, §§ 1-13 (SEE O.C.G.A. §§ 48-5-260 THROUGH 48-5-270) DO NOT ESTABLISH IN DETAIL PROCEDURES FOR EMPLOYMENT AND TERMINATION OF APPRAISAL STAFF, but the statutes do provide that the commissioner may make necessary rules and regulations not inconsistent with the statute to enforce the statute, and that such rules and regulations shall have the full force and effect of law. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842 (1979) (decided under Ga. L. 1972, p. 1104, § 1 et seq.).
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-70 and Ga. L. 1972, p. 1104, § 1 et seq. are included in the annotations for this part.
PRESUMPTION OF EQUALITY AND UNIFORMITY IN TAX PROCEDURES. --Presumption of law arises that once the taxing procedure has been completed and approved by the commissioner as between an individual taxpayer and the county, all property for assessment purposes has been equalized and made uniform. Ward v. Landrum, 140 Ga. App. 497, 231 S.E.2d 347 (1976) (decided under former Code 1933, Ch. 92-70).
GA. L. 1972, P. 1104, §§ 1-13 (SEE O.C.G.A. §§ 48-5-260 THROUGH 48-5-270) DO NOT ESTABLISH IN DETAIL PROCEDURES FOR EMPLOYMENT AND TERMINATION OF APPRAISAL STAFF, but the statutes do provide that the commissioner may make necessary rules and regulations not inconsistent with the statute to enforce the statute, and that such rules and regulations shall have the full force and effect of law. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842 (1979) (decided under Ga. L. 1972, p. 1104, § 1 et seq.).