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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Part 1. TAX EXEMPTIONS

48-5-49. Determination of eligibility of applicant for homestead exemption; appeal.

Active

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

  1. (a)

    The official receiving an application for homestead exemption shall determine the eligibility of the applicant to claim the exemption and, whether the application is approved or disapproved, he shall then transfer the application to the county board of tax assessors for final determination by the board as to eligibility and value as provided by law.#

  2. (b)

    The applicant shall have the right of appeal from the decision of the board of assessors to the county board of equalization as provided in Code Section 48-5-311.#

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

Ga. L. 1937-38, Ex. Sess., p. 145, § 5; Code 1933, § 91A-1113, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 31; Ga. L. 1981, p. 1857, § 14.

Read the official page (the state's PDF, opened at the page this text was read from).

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

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 534; merge action: carried; file SHA-256 bb15f8d0d693.