---
title: O.C.G.A. § 48-5-508. Appeal of assessed value.
collection: code
id: 48-5-508
cite_as: O.C.G.A. § 48-5-508 (2025)
canonical_url: https://georgiacommons.org/code/48-5-508
md_url: https://georgiacommons.org/code/48-5-508.md
text_url: https://georgiacommons.org/code/48-5-508/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=856
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/48-5-507.1.md
next: https://georgiacommons.org/code/48-5-509.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 / AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
---

# O.C.G.A. § 48-5-508. Appeal of assessed value.

Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as provided for in Code Section 48-5-311 except that such appeal shall be effected by mailing to or filing with the tax commissioner a notice of appeal within 60 days of the date the tax bill is mailed by the tax commissioner. Such appeal, to be properly filed, must be accompanied by a payment equal to 85 percent of the amount of such tax bill. The tax commissioner shall forward such notice of appeal to the board of tax assessors and the appeal shall be processed in accordance with Code Section 48-5-311.

## History

Code 1981, § 48-5-508, enacted by Ga. L. 1998, p. 1145, § 2; Ga. L. 1999, p. 667, § 3.