---
title: O.C.G.A. § 48-5-340. Purpose of article.
collection: code
id: 48-5-340
cite_as: O.C.G.A. § 48-5-340 (2025)
canonical_url: https://georgiacommons.org/code/48-5-340
md_url: https://georgiacommons.org/code/48-5-340.md
text_url: https://georgiacommons.org/code/48-5-340/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=766
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/48-5-331.md
next: https://georgiacommons.org/code/48-5-341.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 / EXAMINATION OF COUNTY TAX DIGESTS
---

# O.C.G.A. § 48-5-340. Purpose of article.

It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.

## History

Code 1981, § 48-5-340, enacted by Ga. L. 1988, p. 1763, § 1.