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

48-5-261. Classification of counties for administration of part.

Active

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

  1. For the purpose of administering this part, the counties of this state are placed in the following classes:

  2. (1)

    Class I — Counties having less than 3,000 parcels of real property;#

  3. (2)

    Class II — Counties having at least 3,000 but less than 8,000 parcels of real property;#

  4. (3)

    Class III — Counties having at least 8,000 but less than 15,000 parcels of real property;#

  5. (4)

    Class IV — Counties having at least 15,000 but less than 25,000 parcels of real property;#

  6. (5)

    Class V — Counties having at least 25,000 but less than 35,000 parcels of real property;#

  7. (6)

    Class VI — Counties having at least 35,000 but less than 50,000 parcels of real property;#

  8. (7)

    Class VII — Counties having at least 50,000 but less than 100,000 parcels of real property; and#

  9. (8)

    Class VIII — Counties having at least 100,000 or more parcels of real property.#

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, § 3; Code 1933, § 91A-1403, enacted by Ga. L. 1978, p. 309, § 2.

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 635; merge action: carried; file SHA-256 bb15f8d0d693.