---
title: O.C.G.A. § 48-5-312. Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty.
collection: code
id: 48-5-312
cite_as: O.C.G.A. § 48-5-312 (2025)
canonical_url: https://georgiacommons.org/code/48-5-312
md_url: https://georgiacommons.org/code/48-5-312.md
text_url: https://georgiacommons.org/code/48-5-312/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=759
date: 2025
status: reserved
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/48-5-311.md
next: https://georgiacommons.org/code/48-5-313.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
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 / COUNTY BOARDS OF TAX ASSESSORS
---

# O.C.G.A. § 48-5-312. Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty.

No text is printed for this reserved section.

## History

Ga. L. 1974, p. 2489, §§ 1-3; Code 1933, 91A-1450, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 538, § 1; Ga. L. 1991, p. 303, § 4; repealed by Ga. L. 1996, p. 798, § 1, effective July 1, 1996.

## Editor's Notes

Ga. L. 1996, p. 798, § 1 repealed and reserved this Code section, effective July 1, 1996.