---
title: O.C.G.A. § 48-5-349.3. Appeal to superior court.
collection: code
id: 48-5-349.3
cite_as: O.C.G.A. § 48-5-349.3 (2025)
canonical_url: https://georgiacommons.org/code/48-5-349.3
md_url: https://georgiacommons.org/code/48-5-349.3.md
text_url: https://georgiacommons.org/code/48-5-349.3/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=784
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 / EXAMINATION OF COUNTY TAX DIGESTS
---

# O.C.G.A. § 48-5-349.3. Appeal to superior court.

The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the superior court of the county dissatisfied with the decision. Any appeal to the superior court shall be taken, so far as is applicable, in the manner provided by law for appeals to the superior court from decisions of the commissioner.

## History

Code 1981, § 48-5-349.3, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 11.