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 2. COUNTY BOARDS OF TAX ASSESSORS

48-5-306.2. Annual calculation and certification of estimated roll-back rate.

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

Each levying and recommending authority shall annually calculate its estimated roll-back rate for the current year and shall certify such rate to the county board of tax assessors and county tax commissioner no less than 15 days prior to the postmark of the annual notice of assessment.

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

Code 1981, § 48-5-306.2, enacted by Ga. L. 2025, p. 4, § 1-6/HB 92, effective April 1, 2025.

Effective date

This Code section became effective April 1, 2025. See Editor’s notes for applicability.

Editor's notes

Ga. L. 2025, p. 4, § 4-1(b)/HB 92, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025.

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

Text read from t48-ch1-6-(v36)-pdf.pdf, Volume V36, 2024 edition, 2025 supplement, page 123; merge action: added; file SHA-256 b339db83460c.

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