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U.S. State Codes
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Georgia
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Title 48 - Revenue and Taxa...
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Chapter 5 - Ad Valorem Taxa...
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Article 5 - Uniform Propert...
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Part 1 - Equalization of Assessments
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
§ 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
§ 48-5-274. Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be furnished by commissioner
§ 48-5-275. Applicability of part