effective date of this amendment, see the delayed effective date note. See Editor’s notes for applicability.
Pursuant to Code Section 28-9-5, in 2000, former subsection (f) was redesignated as present subsection (g). Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.”
Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable beginning January 1, 1992, with respect to ad valorem taxation of timber and shall be applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law.
Ga. L. 2000, p. 1683, § 11, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable to all equalized digests established on or after January 1, 2000.
Ga. L. 2009, p. 27, § 5/SB 55, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2009.
Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes paragraph (f)(1) of this Code section applicable to taxable years beginning on or after January 1, 2025. For effective date of this amendment, see the delayed effective date note.
For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).
For survey article on local government law, see 67 Mercer L. Rev. 147 (2015).
This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county as a unit in applying this part without regard to other distinctions existing between incorporated and unincorporated
areas within each county.