---
title: O.C.G.A. § 48-5-261. Classification of counties for administration of part.
collection: code
id: 48-5-261
cite_as: O.C.G.A. § 48-5-261 (2025)
canonical_url: https://georgiacommons.org/code/48-5-261
md_url: https://georgiacommons.org/code/48-5-261.md
text_url: https://georgiacommons.org/code/48-5-261/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=635
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION / EQUALIZATION OF ASSESSMENTS
---

# O.C.G.A. § 48-5-261. Classification of counties for administration of part.

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

(1) Class I — Counties having less than 3,000 parcels of real property;

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

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

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

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

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

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

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

## History

Ga. L. 1972, p. 1104, § 3; Code 1933, § 91A-1403, enacted by Ga. L. 1978, p. 309, § 2.