---
title: O.C.G.A. § 48-5-349.4. Compliance with decision of appeals board or court as correction of deficiency.
collection: code
id: 48-5-349.4
cite_as: O.C.G.A. § 48-5-349.4 (2025)
canonical_url: https://georgiacommons.org/code/48-5-349.4
md_url: https://georgiacommons.org/code/48-5-349.4.md
text_url: https://georgiacommons.org/code/48-5-349.4/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.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-349.3.md
next: https://georgiacommons.org/code/48-5-349.5.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. § 48-5-349.4. Compliance with decision of appeals board or court as correction of deficiency.

Compliance by any local governing authority with the findings and decision of the hearing officer, or of the court of final review, with respect to any matter concerning the local tax digest shall be considered satisfactory correction of the deficiency involved for the purposes of Code Sections 48-5-345 and 48-5-346.

## History

Code 1981, § 48-5-349.4, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 12.