Georgia Code, Title 48, Chapter 5, Article 5a - Examination of County Tax Digests

• § 48-5-340 - Purpose of Article
  It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests...
• § 48-5-341 - Definitions
  As used in this article, the term: (1) "Assessment bias" means any tendency or trend of assessment ratios, when analyzed by an appropriate statistical...
• § 48-5-342 - Commissioner to Examine Digests
  (a) The commissioner shall carefully examine the tax digests of the counties filed in his office. Each digest for a county in a digest...
• § 48-5-342.1 - Digest Evaluation Cycles Established; Time for Review of Digest
  (a) The commissioner shall by regulation establish the digest evaluation cycles for each of the counties in this state giving weight to the number...
• § 48-5-343 - Approval of Digests
  (a) The commissioner shall, when a county is in its digest review year, approve the digest of any such county as being reasonably uniform...
• § 48-5-344 - Conditional Approval of Digests
  (a) If the commissioner determines that in any one or more of the counties that is in a digest review year the taxable values...
• § 48-5-345 - (for Effective Date, See Note.) Receipt for Digest and Order Authorizing Use; Assessment If Deviation From Proper Assessment Ratio
  (a) (1) (For effective date, see note.) Upon the determination by the commissioner that a county tax digest is in proper form, that the...
• § 48-5-346 - Effect of Conditionally Approving Next Subsequent Digest
  (a) (1) If a county tax digest for its preceding digest review year was conditionally approved and the commissioner conditionally approves the digest for...
• § 48-5-347 - Ad Valorem Assessment Review Commission Created; Appointment of Members; Terms; Vacancies; Expenses
  Reserved. Repealed by Ga. L. 1991, p. 728, § 6, effective April 10, 1991.
• § 48-5-348 - Appeal From Conditional Approvals
  (a) The commissioner, through a hearing officer, shall hear and determine appeals by local governing authorities on issues relating to the conditional approval of...
• § 48-5-349 - Composition of Commission Members
  Reserved. Repealed by Ga. L. 1991, p. 728, § 8, effective April 10, 1991.
• § 48-5-349.1 - Commission Chairman; Appeals Boards; Assignment of Commission to Department
  Reserved. Repealed by Ga. L. 1991, p. 728, § 9, effective April 10, 1991.
• § 48-5-349.2 - Procedure for Appeal to Department
  (a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within...
• § 48-5-349.3 - Appeal to Superior Court
  The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the...
• § 48-5-349.4 - Compliance With Decision of Appeals Board or Court As Correction of Deficiency
  Compliance by any local governing authority with the findings and decision of the hearing officer, or of the court of final review, with respect...
• § 48-5-349.5 - Annual Report
  Not later than January 20, 1990, and not later than the twentieth day of January of each year thereafter, the commissioner shall submit to...

Last modified: October 14, 2016