Section 48-5-260. Purpose of part

   It is the purpose and intent of this part to:

   (1) Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to:

      (A) Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;

      (B) Maintain the tax assessment records for each county; and

      (C) Provide for state-wide duties and qualification standards for such staffs;

   (2) Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;

   (3) Provide for adjustments and equalizations of property valuations in certain instances;

   (4) Provide for state ratio studies by the state auditor; and

   (5) Provide for state assistance to counties in implementing this part.

Ga. L. 1972, p. 1104, § 1; Code 1933, § 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.