---
title: O.C.G.A. § 48-5-269.1. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.
collection: code
id: 48-5-269.1
cite_as: O.C.G.A. § 48-5-269.1 (2025)
canonical_url: https://georgiacommons.org/code/48-5-269.1
md_url: https://georgiacommons.org/code/48-5-269.1.md
text_url: https://georgiacommons.org/code/48-5-269.1/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=648
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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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: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION / EQUALIZATION OF ASSESSMENTS
---

# O.C.G.A. § 48-5-269.1. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.

(b) The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.

## History

Code 1933, § 91A-1411.1, enacted by Ga. L. 1981, p. 1554, § 3; Ga. L. 1997, p. 1059, § 1.