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O.C.G.A. § 48-5-260

Purpose of part

Applied in 1 court decision — leading case 615 F. App'x 621 - Nikki Ballard v. Chattooga County Board of Tax Assessors (2015)

Most recently applied in 615 F. App'x 621 - Nikki Ballard v. Chattooga County Board of Tax Assessors (July 2015)

Ga

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.

Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.