---
title: O.C.G.A. § 48-5-273. Counties to submit tax rate to commissioner.
collection: code
id: 48-5-273
cite_as: O.C.G.A. § 48-5-273 (2025)
canonical_url: https://georgiacommons.org/code/48-5-273
md_url: https://georgiacommons.org/code/48-5-273.md
text_url: https://georgiacommons.org/code/48-5-273/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=650
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/48-5.md
previous: https://georgiacommons.org/code/48-5-272.md
next: https://georgiacommons.org/code/48-5-274.md
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. § 48-5-273. Counties to submit tax rate to commissioner.

The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.

## History

Ga. L. 1972, p. 174, § 3; Code 1933, § 91A-1415, enacted by Ga. L. 1978, p. 309, § 2.