• § 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...
• § 48-5-261 - Classification of Counties for Administration of Part
  For the purpose of administering this part, the counties of this state are placed in the following classes: (1) Class I -- Counties having...
• § 48-5-262 - Composition and Duties of County Appraisal Staffs; "County Civil Service System" Defined
  (a) Class I counties shall provide for an appraisal staff pursuant to paragraph (1) of Code Section 48-5-260 by: (1) Employing a full-time appraiser;...
• § 48-5-263 - Qualifications, Duties, and Compensation of Appraisers
  (a) Qualifications. (1) The commissioner shall establish, and the Department of Administrative Services may review, the qualifications and rate of compensation for each appraiser...
• § 48-5-264 - Designation and Duties of Chief Appraiser
  (a) The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an...
• § 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
  (a) The chief appraiser, other members of the county property appraisal staff, authorized agents of the county board of tax assessors, and members of...
• § 48-5-265 - (for Effective Date, See Note.) Formation of Joint County Property Appraisal Staffs
  (a) (1) The governing authorities of any two or more counties may join together and by intergovernmental agreement create a joint county property appraisal...
• § 48-5-266 - Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information At Appeal Hearings
  (a) The chief appraiser shall submit a certified list of assessments for all taxable property within the county to the county board of tax...
• § 48-5-267 - State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers
  (a) An amount which is equal to one-half of the total compensation payable to the minimum staff in all of the counties, as determined...
• § 48-5-268 - Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property
  (a) The department may prepare, instruct, operate, and administer courses of instruction deemed necessary to provide for the training of new appraisers and the...
• § 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
  (a) Subject to the limitations contained in Chapter 2 of this title, the commissioner may promulgate rules and regulations specifically regarding this part, including,...
• § 48-5-269.1 - Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property
  (a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," and maintain an appropriate procedural...
• § 48-5-270 - Commissioner's Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment
  The commissioner is authorized, from funds appropriated to the department, to develop and prescribe systems of data collection, appraisal, and assessment and any other...
• § 48-5-271 - Table of Values for Conservation Use Value of Forest Land
  (a) The commissioner shall promulgate and county tax officials shall follow uniform rules and regulations establishing a table of values for the conservation use...
• § 48-5-272 - Duty of County Board of Tax Assessors and County Governing Authority to Effect Adjustments to Digest and Millage Levy
  Repealed by Ga. L. 1988, p. 1763, § 4, effective January 1, 1989.
• § 48-5-273 - Counties to Submit Tax Rate to Commissioner
  The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted...
• § 48-5-274 - (for Effective Date, See Note.) 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
  (a) As used in this Code section, the term: (1) "Assessment ratio" means the fractional relationship between the assessed value and the fair market...
• § 48-5-275 - Applicability of Part
  This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is...

Last modified: October 14, 2016