Skip to content
Georgia Commons
Menu

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION · Part 1. EQUALIZATION OF ASSESSMENTS

48-5-260. Purpose of part.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. It is the purpose and intent of this part to:

  2. (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:#

    1. (A)

      Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;#

    2. (B)

      Maintain the tax assessment records for each county; and#

    3. (C)

      Provide for state-wide duties and qualification standards for such staffs;#

  3. (2)

    Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;#

  4. (3)

    Provide for adjustments and equalizations of property valuations in certain instances;#

  5. (4)

    Provide for state ratio studies by the state auditor; and#

  6. (5)

    Provide for state assistance to counties in implementing this part.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1972, p. 1104, § 1; Code 1933, § 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 634; merge action: carried; file SHA-256 bb15f8d0d693.