---
title: O.C.G.A. § 12-8-1. Notice of denial of individual sewage disposal permits; duty to consider denial in ad valorem tax determinations.
collection: code
id: 12-8-1
cite_as: O.C.G.A. § 12-8-1 (2025)
canonical_url: https://georgiacommons.org/code/12-8-1
md_url: https://georgiacommons.org/code/12-8-1.md
text_url: https://georgiacommons.org/code/12-8-1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t12-(v10)-2021-pdf.pdf?sfvrsn=67595359_0#page=830
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/12-8.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CONSERVATION AND NATURAL RESOURCES / WASTE MANAGEMENT / GENERAL PROVISIONS
---

# O.C.G.A. § 12-8-1. Notice of denial of individual sewage disposal permits; duty to consider denial in ad valorem tax determinations.

(a) As used in this Code section, the term ‘‘individual sewage disposal system’’ means a sewage disposal system, other than a public or community sewage disposal system, serving a single building, residence, or other facility designed or used for human occupancy or congregation and shall include septic tank systems and pit privies.

(b) In any case in which an application for an individual sewage disposal system permit is denied, it shall be the duty of the Department of Public Health or the county board of health denying such permit to notify the applicant, in writing, of such denial. Such notices shall be mailed by first-class mail within 15 days of the date on which the application is denied. The notice shall contain the name and address of the applicant, a description of the property involved, the reasons for denial of the permit, and notification that the applicant should contact the county board of tax assessors for ad valorem tax purposes. It shall be the duty of the county board of tax assessors and the county tax appraisal staff of the county in which the property is located to consider the denial of an individual sewage disposal system permit and the reasons for such denial in determining the fair market value of such property for ad valorem tax purposes.

## History

Code 1933, § 88-310, enacted by Ga. L. 1978, p. 1663, § 1; Ga. L. 2009, p. 453, § 1-4/HB 228; Ga. L. 2011, p. 705, § 6-3/HB 214.

## Cross References

County ad valorem taxation generally, § 48-5-220 et seq.

## Law Reviews

For article on the 2011 amendment of this Code section, see 28 Ga. St. U.L. Rev. 147 (2011).