GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION |
Part 1. EQUALIZATION OF ASSESSMENTS |
Section 48-5-261. Classification of counties for administration of part
Latest version.
- For the purpose of administering this part, the counties of this state are placed in the following classes:
(1) Class I -- Counties having less than 3,000 parcels of real property;
(2) Class II -- Counties having at least 3,000 but less than 8,000 parcels of real property;
(3) Class III -- Counties having at least 8,000 but less than 15,000 parcels of real property;
(4) Class IV -- Counties having at least 15,000 but less than 25,000 parcels of real property;
(5) Class V -- Counties having at least 25,000 but less than 35,000 parcels of real property;
(6) Class VI -- Counties having at least 35,000 but less than 50,000 parcels of real property;
(7) Class VII -- Counties having at least 50,000 but less than 100,000 parcels of real property; and
(8) Class VIII -- Counties having at least 100,000 or more parcels of real property.
Ga. L. 1972, p. 1104, § 3; Code 1933, § 91A-1403, enacted by Ga. L. 1978, p. 309, § 2.