---
title: Title 48, Chapter 5. Ad Valorem Taxation of Property
collection: code
id: code:chapter:48-5
canonical_url: https://georgiacommons.org/code/title/48/chapter/5
md_url: https://georgiacommons.org/code/48-5.md
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.md
previous: https://georgiacommons.org/code/48-4.md
next: https://georgiacommons.org/code/48-5A.md
index: https://georgiacommons.org/code/index.md
heading: AD VALOREM TAXATION OF PROPERTY
title_heading: REVENUE AND TAXATION
section_count: 358
full_url: https://georgiacommons.org/code/48-5.md?full=1
---

# Title 48, Chapter 5. Ad Valorem Taxation of Property

Title 48. Revenue and Taxation

358 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-5.md?full=1 (capped, with a pointer to continue).

- 48-5-1, Legislative intent, active, https://georgiacommons.org/code/48-5-1.md
- 48-5-2, Definitions, active, https://georgiacommons.org/code/48-5-2.md
- 48-5-3, Taxable property, active, https://georgiacommons.org/code/48-5-3.md
- 48-5-4, Ad valorem taxation of property of federal corporations and agencies, active, https://georgiacommons.org/code/48-5-4.md
- 48-5-5, No situs status for foreign merchandise in transit and property with contract for commercial printing services, active, https://georgiacommons.org/code/48-5-5.md
- 48-5-6, Return of property at fair market value, active, https://georgiacommons.org/code/48-5-6.md
- 48-5-7, Assessment of tangible property, active, https://georgiacommons.org/code/48-5-7.md
- 48-5-7.1, Tangible real property devoted to agricultural purposes, active, https://georgiacommons.org/code/48-5-7.1.md
- 48-5-7.2, Preferential assessment for rehabilitated historic property, active, https://georgiacommons.org/code/48-5-7.2.md
- 48-5-7.3, Preferential assessment for landmark historic property, active, https://georgiacommons.org/code/48-5-7.3.md
- 48-5-7.4, Preferential assessment for bona fide conservation use property and bona fide residential transitional property, active, https://georgiacommons.org/code/48-5-7.4.md
- 48-5-7.5, Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment, active, https://georgiacommons.org/code/48-5-7.5.md
- 48-5-7.6, Preferential assessment for brownfield property, active, https://georgiacommons.org/code/48-5-7.6.md
- 48-5-7.7, Preferential assessment for forest land conservation use property, active, https://georgiacommons.org/code/48-5-7.7.md
- 48-5-8, Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill, reserved (no version in force today), https://georgiacommons.org/code/48-5-8.md
- 48-5-9, Persons liable for taxes on property, active, https://georgiacommons.org/code/48-5-9.md
- 48-5-9.1, Forms of payment, active, https://georgiacommons.org/code/48-5-9.1.md
- 48-5-10, Returnable property, active, https://georgiacommons.org/code/48-5-10.md
- 48-5-11, Situs for returns by residents, active, https://georgiacommons.org/code/48-5-11.md
- 48-5-12, Situs of returns by nonresidents, active, https://georgiacommons.org/code/48-5-12.md
- 48-5-13, Instruction for local tax officials and staff, active, https://georgiacommons.org/code/48-5-13.md
- 48-5-14, Liability of nonresidents, agents of nonresidents, and their property, active, https://georgiacommons.org/code/48-5-14.md
- 48-5-15, Returns of taxable real property, active, https://georgiacommons.org/code/48-5-15.md
- 48-5-15.1, Returns of real property and tangible personal property located on airport premises, active, https://georgiacommons.org/code/48-5-15.1.md
- 48-5-16, Return of tangible personal property in county where business conducted; exemptions; boats; aircraft, active, https://georgiacommons.org/code/48-5-16.md
- 48-5-17, Proceedings to determine county entitled to return and payment; collection pending determination; commissions, active, https://georgiacommons.org/code/48-5-17.md
- 48-5-18, Time for making tax returns, active, https://georgiacommons.org/code/48-5-18.md
- 48-5-19, Signature and declaration of persons making returns of taxable property, active, https://georgiacommons.org/code/48-5-19.md
- 48-5-20, Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return, active, https://georgiacommons.org/code/48-5-20.md
- 48-5-21, Return and collection of taxes on property unlawfully exempted, active, https://georgiacommons.org/code/48-5-21.md
- 48-5-22, Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted, active, https://georgiacommons.org/code/48-5-22.md
- 48-5-23, Collection and payment of taxes on tangible property in installments; authorization; alternate procedure, active, https://georgiacommons.org/code/48-5-23.md
- 48-5-24, Payment of taxes to county in which returns are made; installment payments, interest, and penalty on delinquent tax payments in certain counties; executions, active, https://georgiacommons.org/code/48-5-24.md
- 48-5-25, Proportionate payments of property taxes by owners and persons with interest in or on property, active, https://georgiacommons.org/code/48-5-25.md
- 48-5-26, Payment of taxes on real property by owners or transferees, active, https://georgiacommons.org/code/48-5-26.md
- 48-5-27, Collection of taxes for former years, active, https://georgiacommons.org/code/48-5-27.md
- 48-5-28, Priority of taxes over other claims; superiority of security deed, active, https://georgiacommons.org/code/48-5-28.md
- 48-5-29, Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments, active, https://georgiacommons.org/code/48-5-29.md
- 48-5-30, Filing extension for service personnel serving abroad, active, https://georgiacommons.org/code/48-5-30.md
- 48-5-31, Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure, active, https://georgiacommons.org/code/48-5-31.md
- 48-5-31.1, Contract with local government and tax commissioner for prepayment of ad valorem taxes, active, https://georgiacommons.org/code/48-5-31.1.md
- 48-5-32, Publication by county of ad valorem tax rate, active, https://georgiacommons.org/code/48-5-32.md
- 48-5-32.1, Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax, active, https://georgiacommons.org/code/48-5-32.1.md
- 48-5-33, Temporary tax relief to buildings in disaster area; assessment; local authority; appeals, active, https://georgiacommons.org/code/48-5-33.md
- 48-5-33.1, Temporary tax relief for standing timber; procedure; certification form; cooperation with State Forestry Commission; regulations, active, https://georgiacommons.org/code/48-5-33.1.md
- 48-5-34, Tax bill; procedures and requirements, active, https://georgiacommons.org/code/48-5-34.md
- 48-5-40, Definitions, active, https://georgiacommons.org/code/48-5-40.md
- 48-5-41, Exempt property, active, https://georgiacommons.org/code/48-5-41.md
- 48-5-41.1, Exemption of qualified farm products and harvested agricultural products of family farm entities, active, https://georgiacommons.org/code/48-5-41.1.md
- 48-5-41.2, Exemption of personal property in inventory for business, active, https://georgiacommons.org/code/48-5-41.2.md
- 48-5-41.3, Exemption of timber equipment, active, https://georgiacommons.org/code/48-5-41.3.md
- 48-5-42, Exempt personalty, active, https://georgiacommons.org/code/48-5-42.md
- 48-5-42.1, Exemption for personal property with value not exceeding $20,000.00, active, https://georgiacommons.org/code/48-5-42.1.md
- 48-5-43, Exemption for fertilizers, active, https://georgiacommons.org/code/48-5-43.md
- 48-5-44, Exemption of homestead occupied by owner; effect of participation in rural housing program, active, https://georgiacommons.org/code/48-5-44.md
- 48-5-44.1, Homestead exemption for certain residents residing in a municipal corporation located in more than one county, active, https://georgiacommons.org/code/48-5-44.1.md
- 48-5-44.2, Base year homestead exemption, active, https://georgiacommons.org/code/48-5-44.2.md
- 48-5-45, Application for homestead exemption; unlawful to solicit fee to file application for homestead for another, active, https://georgiacommons.org/code/48-5-45.md
- 48-5-46, Procedure for application for homestead exemption, active, https://georgiacommons.org/code/48-5-46.md
- 48-5-47, Applications for homestead exemptions of individuals 65 or older, active, https://georgiacommons.org/code/48-5-47.md
- 48-5-47.1, Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00, active, https://georgiacommons.org/code/48-5-47.1.md
- 48-5-48, Homestead exemption for qualified disabled veterans, active, https://georgiacommons.org/code/48-5-48.md
- 48-5-48.1, Level 1 freeport exemption; application; filing; renewal, active, https://georgiacommons.org/code/48-5-48.1.md
- 48-5-48.2, Level 1 freeport exemption; referendum, active, https://georgiacommons.org/code/48-5-48.2.md
- 48-5-48.3, Homestead exemption for senior citizens, active, https://georgiacommons.org/code/48-5-48.3.md
- 48-5-48.4, Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty, active, https://georgiacommons.org/code/48-5-48.4.md
- 48-5-48.5, Level 2 freeport exemption; application; filing; renewal, active, https://georgiacommons.org/code/48-5-48.5.md
- 48-5-48.6, Level 2 freeport exemption; referendum, active, https://georgiacommons.org/code/48-5-48.6.md
- 48-5-48.7, Freeport exemptions; determination of timely filing; recourse for improper determinations, active, https://georgiacommons.org/code/48-5-48.7.md
- 48-5-49, Determination of eligibility of applicant for homestead exemption; appeal, active, https://georgiacommons.org/code/48-5-49.md
- 48-5-50, Homestead value credited with exemption; approval of correctness of value, exemption, and difference, active, https://georgiacommons.org/code/48-5-50.md
- 48-5-50.1, Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes, active, https://georgiacommons.org/code/48-5-50.1.md
- 48-5-51, Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty, active, https://georgiacommons.org/code/48-5-51.md
- 48-5-52, Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue, active, https://georgiacommons.org/code/48-5-52.md
- 48-5-52.1, Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action, active, https://georgiacommons.org/code/48-5-52.1.md
- 48-5-53, Falsification of information required by Code Section 48-5-52; penalty, active, https://georgiacommons.org/code/48-5-53.md
- 48-5-54, Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees, active, https://georgiacommons.org/code/48-5-54.md
- 48-5-55, Continuation of constitutional exemptions from ad valorem taxation, active, https://georgiacommons.org/code/48-5-55.md
- 48-5-56, Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property, active, https://georgiacommons.org/code/48-5-56.md
- 48-5-70, Short title, active, https://georgiacommons.org/code/48-5-70.md
- 48-5-71, Definitions, active, https://georgiacommons.org/code/48-5-71.md
- 48-5-72, Homestead tax deferral for individuals 62 or older; demonstration of compliance with part, active, https://georgiacommons.org/code/48-5-72.md
- 48-5-72.1, Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance, active, https://georgiacommons.org/code/48-5-72.1.md
- 48-5-73, Limitations on grant of homestead tax deferral, active, https://georgiacommons.org/code/48-5-73.md
- 48-5-74, Application for homestead tax deferral; decision by tax official; appeal procedure, active, https://georgiacommons.org/code/48-5-74.md
- 48-5-75, Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes, active, https://georgiacommons.org/code/48-5-75.md
- 48-5-76, Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes, active, https://georgiacommons.org/code/48-5-76.md
- 48-5-77, Annual notification to property owner of sum of deferred taxes and interest outstanding, active, https://georgiacommons.org/code/48-5-77.md
- 48-5-78, Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens, active, https://georgiacommons.org/code/48-5-78.md
- 48-5-79, Prepayment of deferred taxes and accrued interest; partial payments, active, https://georgiacommons.org/code/48-5-79.md
- 48-5-80, Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment, active, https://georgiacommons.org/code/48-5-80.md
- 48-5-81, Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose, active, https://georgiacommons.org/code/48-5-81.md
- 48-5-82, Prohibition of clauses preventing applications for homestead tax deferral; exceptions, active, https://georgiacommons.org/code/48-5-82.md
- 48-5-83, Construction of part, active, https://georgiacommons.org/code/48-5-83.md
- 48-5-84, Penalties for willfully filing incorrect information, active, https://georgiacommons.org/code/48-5-84.md
- 48-5-100, Election of tax receivers; term of office; commission; vacancy, reserved (no version in force today), https://georgiacommons.org/code/48-5-100.md
- 48-5-101, Oath and bond for tax receivers, active, https://georgiacommons.org/code/48-5-101.md
- 48-5-102, Liability of tax receivers and sureties; action on tax receiver’s bond, active, https://georgiacommons.org/code/48-5-102.md
- 48-5-103, Duties of tax receivers, active, https://georgiacommons.org/code/48-5-103.md
- 48-5-104, Refusal by tax receiver or tax commissioner to receive returns; penalty, active, https://georgiacommons.org/code/48-5-104.md
- 48-5-105, Tax return forms furnished by commissioner to tax receivers and tax commissioners, active, https://georgiacommons.org/code/48-5-105.md
- 48-5-105.1, Uniform tangible personal property tax forms, active, https://georgiacommons.org/code/48-5-105.1.md
- 48-5-106, Time and manner of making and furnishing county tax digests, active, https://georgiacommons.org/code/48-5-106.md
- 48-5-107, Form and size, binding, and labeling of digests, reserved (no version in force today), https://georgiacommons.org/code/48-5-107.md
- 48-5-108, Entry of returns in digests, active, https://georgiacommons.org/code/48-5-108.md
- 48-5-109, Accumulation of statistical information on taxpayers by tax receivers and tax commissioners, active, https://georgiacommons.org/code/48-5-109.md
- 48-5-120, Election of tax collectors; term of office; commission; vacancy, reserved (no version in force today), https://georgiacommons.org/code/48-5-120.md
- 48-5-121, Oath of office for tax collectors, active, https://georgiacommons.org/code/48-5-121.md
- 48-5-122, Bonds for tax collectors and tax commissioners, active, https://georgiacommons.org/code/48-5-122.md
- 48-5-123, Approval, filing, and recording of bonds, active, https://georgiacommons.org/code/48-5-123.md
- 48-5-124, Liability of tax collectors, tax commissioners, and sureties; action on bond, active, https://georgiacommons.org/code/48-5-124.md
- 48-5-125, Collection before bond given and oath taken; penalty, active, https://georgiacommons.org/code/48-5-125.md
- 48-5-126, Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond, active, https://georgiacommons.org/code/48-5-126.md
- 48-5-126.1, Training classes for county tax collectors and tax commissioners, active, https://georgiacommons.org/code/48-5-126.1.md
- 48-5-127, Duties of tax collectors, active, https://georgiacommons.org/code/48-5-127.md
- 48-5-128, Transfer of duties from outgoing to incoming tax collector or tax commissioner, active, https://georgiacommons.org/code/48-5-128.md
- 48-5-128.1, Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner, active, https://georgiacommons.org/code/48-5-128.1.md
- 48-5-129, Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists, active, https://georgiacommons.org/code/48-5-129.md
- 48-5-130, Allocation of tax on insolvent lists; contents of list of insolvent taxpayers, active, https://georgiacommons.org/code/48-5-130.md
- 48-5-131, Retention of copy of insolvent list by county governing authority; collection of executions, active, https://georgiacommons.org/code/48-5-131.md
- 48-5-132, Disposition of insolvent lists, active, https://georgiacommons.org/code/48-5-132.md
- 48-5-133, Crediting tax collectors and tax commissioners with insolvent lists, active, https://georgiacommons.org/code/48-5-133.md
- 48-5-134, Extension of time to complete digests and pay taxes, active, https://georgiacommons.org/code/48-5-134.md
- 48-5-135, Effect of collection or attempted collection of taxes before filing digest with commissioner, active, https://georgiacommons.org/code/48-5-135.md
- 48-5-136, Schedule of defaulters, reserved (no version in force today), https://georgiacommons.org/code/48-5-136.md
- 48-5-137, Tax collectors and tax commissioners as ex officio sheriffs, active, https://georgiacommons.org/code/48-5-137.md
- 48-5-137.1, Advertising as additional cost of execution, active, https://georgiacommons.org/code/48-5-137.1.md
- 48-5-138, Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit, active, https://georgiacommons.org/code/48-5-138.md
- 48-5-139, Failure by tax collector or tax commissioner to keep cashbook; penalty, active, https://georgiacommons.org/code/48-5-139.md
- 48-5-140, Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor, active, https://georgiacommons.org/code/48-5-140.md
- 48-5-141, Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable, active, https://georgiacommons.org/code/48-5-141.md
- 48-5-142, Weekly report of taxes collected by tax collector or tax commissioner to county governing authority, active, https://georgiacommons.org/code/48-5-142.md
- 48-5-143, Monthly remittance of state taxes to commissioner, active, https://georgiacommons.org/code/48-5-143.md
- 48-5-144, Furnishing report forms by commissioner, active, https://georgiacommons.org/code/48-5-144.md
- 48-5-145, Effect of neglect of duty by tax collector or tax commissioner, active, https://georgiacommons.org/code/48-5-145.md
- 48-5-146, Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty, active, https://georgiacommons.org/code/48-5-146.md
- 48-5-147, Use of lock box system for mailed tax returns and payments, active, https://georgiacommons.org/code/48-5-147.md
- 48-5-148, Interest on unpaid taxes; rate; record of interest and taxes collected, active, https://georgiacommons.org/code/48-5-148.md
- 48-5-149, Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment, reserved (no version in force today), https://georgiacommons.org/code/48-5-149.md
- 48-5-150, Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions, active, https://georgiacommons.org/code/48-5-150.md
- 48-5-151, Interest payments by tax collectors and tax commissioners, active, https://georgiacommons.org/code/48-5-151.md
- 48-5-152, Effect of failure to collect interest and make reports and settlements; penalty, active, https://georgiacommons.org/code/48-5-152.md
- 48-5-153, Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period, active, https://georgiacommons.org/code/48-5-153.md
- 48-5-154, Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part, active, https://georgiacommons.org/code/48-5-154.md
- 48-5-155, Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation, active, https://georgiacommons.org/code/48-5-155.md
- 48-5-156, Surety’s right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety, active, https://georgiacommons.org/code/48-5-156.md
- 48-5-157, Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation, active, https://georgiacommons.org/code/48-5-157.md
- 48-5-158, Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes, active, https://georgiacommons.org/code/48-5-158.md
- 48-5-159, False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty, active, https://georgiacommons.org/code/48-5-159.md
- 48-5-160, Duty of tax collectors and tax commissioners to keep stub book of tax receipts, reserved (no version in force today), https://georgiacommons.org/code/48-5-160.md
- 48-5-161, Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury, active, https://georgiacommons.org/code/48-5-161.md
- 48-5-162, Penalties for violations of subsection (a) of Code Section 48-5-161, active, https://georgiacommons.org/code/48-5-162.md
- 48-5-163, Fee for issuing tax executions; allowance of costs on executions, reserved (no version in force today), https://georgiacommons.org/code/48-5-163.md
- 48-5-164, Uncollected taxes; rights and duties of incoming and outgoing tax collectors or tax commissioners, active, https://georgiacommons.org/code/48-5-164.md
- 48-5-165, Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office, active, https://georgiacommons.org/code/48-5-165.md
- 48-5-180, Rates of commissions, active, https://georgiacommons.org/code/48-5-180.md
- 48-5-181, Deductions of default and insolvent lists for net amount of digests, active, https://georgiacommons.org/code/48-5-181.md
- 48-5-182, Payment of commissions to tax receivers, active, https://georgiacommons.org/code/48-5-182.md
- 48-5-183, Salaries of tax collectors and tax commissioners, active, https://georgiacommons.org/code/48-5-183.md
- 48-5-183.1, Monthly contingent expense allowance for the operation of the office of the tax commissioner, active, https://georgiacommons.org/code/48-5-183.1.md
- 48-5-184, Deferred compensation plan for eligible tax commissioners; contributions, active, https://georgiacommons.org/code/48-5-184.md
- 48-5-200, Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state, active, https://georgiacommons.org/code/48-5-200.md
- 48-5-201, Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default, active, https://georgiacommons.org/code/48-5-201.md
- 48-5-202, Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale, active, https://georgiacommons.org/code/48-5-202.md
- 48-5-203, Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal, active, https://georgiacommons.org/code/48-5-203.md
- 48-5-204, Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies, active, https://georgiacommons.org/code/48-5-204.md
- 48-5-205, Penalties for incomplete or improper digests, active, https://georgiacommons.org/code/48-5-205.md
- 48-5-206, Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax, repealed (no version in force today), https://georgiacommons.org/code/48-5-206.md
- 48-5-210, Election of county tax receivers, tax collectors, and tax commissioners; qualifications, active, https://georgiacommons.org/code/48-5-210.md
- 48-5-211, Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner, active, https://georgiacommons.org/code/48-5-211.md
- 48-5-212, Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner, active, https://georgiacommons.org/code/48-5-212.md
- 48-5-220, Purposes of county taxes, active, https://georgiacommons.org/code/48-5-220.md
- 48-5-221, , reserved through 48-5-231 (no version in force today), https://georgiacommons.org/code/48-5-221.md
- 48-5-232, Advertisement of county property tax assessment, reserved (no version in force today), https://georgiacommons.org/code/48-5-232.md
- 48-5-233, Official collection and paying over of county taxes, active, https://georgiacommons.org/code/48-5-233.md
- 48-5-234, Enforcement of collection and payment of county property taxes, active, https://georgiacommons.org/code/48-5-234.md
- 48-5-235, Liability of tax commissioners and tax collectors for default or improper conduct, active, https://georgiacommons.org/code/48-5-235.md
- 48-5-236, Allowance of commissions of tax commissioners or tax collectors, active, https://georgiacommons.org/code/48-5-236.md
- 48-5-237, Payment of taxes where property lies in more than one county, active, https://georgiacommons.org/code/48-5-237.md
- 48-5-238, Executions against persons holding county money, active, https://georgiacommons.org/code/48-5-238.md
- 48-5-239, Affidavit of illegality by person against whom execution issues, active, https://georgiacommons.org/code/48-5-239.md
- 48-5-240, Borrowing county money, active, https://georgiacommons.org/code/48-5-240.md
- 48-5-241, Refund or credit of county taxes, active, https://georgiacommons.org/code/48-5-241.md
- 48-5-242, Waiver of penalties or interest due on unpaid taxes, active, https://georgiacommons.org/code/48-5-242.md
- 48-5-243, Waiver of penalty or interest when default due to military service, active, https://georgiacommons.org/code/48-5-243.md
- 48-5-260, Purpose of part, active, https://georgiacommons.org/code/48-5-260.md
- 48-5-261, Classification of counties for administration of part, active, https://georgiacommons.org/code/48-5-261.md
- 48-5-262, County appraisal staff; qualifications; inclusion of employees of county board of tax assessors in county civil service system, active, https://georgiacommons.org/code/48-5-262.md
- 48-5-263, Qualifications, duties, and compensation of appraisers, active, https://georgiacommons.org/code/48-5-263.md
- 48-5-264, Designation and duties of chief appraiser, active, https://georgiacommons.org/code/48-5-264.md
- 48-5-264.1, Right to inspect property; display of identification; notification of right to file property tax return, active, https://georgiacommons.org/code/48-5-264.1.md
- 48-5-265, Formation of joint county property appraisal staffs, active, https://georgiacommons.org/code/48-5-265.md
- 48-5-266, Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings, active, https://georgiacommons.org/code/48-5-266.md
- 48-5-267, State payments for minimum staff of appraisers; state salary supplements for qualified appraisers, active, https://georgiacommons.org/code/48-5-267.md
- 48-5-268, Training and continuing education courses for appraisers; designated staff member to appraise tangible personal property, active, https://georgiacommons.org/code/48-5-268.md
- 48-5-269, Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property, active, https://georgiacommons.org/code/48-5-269.md
- 48-5-269.1, Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property, active, https://georgiacommons.org/code/48-5-269.1.md
- 48-5-270, Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment, active, https://georgiacommons.org/code/48-5-270.md
- 48-5-271, Table of values for conservation use value of forest land, active, https://georgiacommons.org/code/48-5-271.md
- 48-5-272, Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy, reserved (no version in force today), https://georgiacommons.org/code/48-5-272.md
- 48-5-273, Counties to submit tax rate to commissioner, active, https://georgiacommons.org/code/48-5-273.md
- 48-5-274, Establishment of equalized adjusted property tax digest; information to be furnished by commissioner, active, https://georgiacommons.org/code/48-5-274.md
- 48-5-275, Applicability of part, active, https://georgiacommons.org/code/48-5-275.md
- 48-5-290, Creation of county board of tax assessors; composition, active, https://georgiacommons.org/code/48-5-290.md
- 48-5-291, Qualifications for members; approved appraisal courses; rules and regulations, active, https://georgiacommons.org/code/48-5-291.md
- 48-5-292, Ineligibility of county tax assessors to hold other offices; applicability in certain counties, active, https://georgiacommons.org/code/48-5-292.md
- 48-5-293, Oaths of office, active, https://georgiacommons.org/code/48-5-293.md
- 48-5-294, Compensation, active, https://georgiacommons.org/code/48-5-294.md
- 48-5-295, Terms of office; vacancies; removal by county governing authority, active, https://georgiacommons.org/code/48-5-295.md
- 48-5-295.1, Performance review board, active, https://georgiacommons.org/code/48-5-295.1.md
- 48-5-295.2, Independent performance review board; written report; withholding of funds, active, https://georgiacommons.org/code/48-5-295.2.md
- 48-5-296, Removal from office on petition of freeholders; appeals, active, https://georgiacommons.org/code/48-5-296.md
- 48-5-297, Meetings, active, https://georgiacommons.org/code/48-5-297.md
- 48-5-298, Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses, active, https://georgiacommons.org/code/48-5-298.md
- 48-5-299, Ascertainment of taxable property; investigations; assessments; penalty on unreturned personal property; effect of reduced valuation, active, https://georgiacommons.org/code/48-5-299.md
- 48-5-299.1, Designation of board of assessors to receive tax returns, active, https://georgiacommons.org/code/48-5-299.1.md
- 48-5-300, Power to summon witnesses and require production of documents; exempt documents; contempt proceedings, active, https://georgiacommons.org/code/48-5-300.md
- 48-5-300.1, Time period for taxation of personal property; extension by consent; refunds, active, https://georgiacommons.org/code/48-5-300.1.md
- 48-5-301, Time for presentation of returns by tax receiver or tax commissioner, active, https://georgiacommons.org/code/48-5-301.md
- 48-5-302, Time for completion of revision and assessment of returns; submission of completed digest to commissioner, active, https://georgiacommons.org/code/48-5-302.md
- 48-5-303, Correction of mistakes in digest; notification of correction, active, https://georgiacommons.org/code/48-5-303.md
- 48-5-304, Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer, active, https://georgiacommons.org/code/48-5-304.md
- 48-5-305, Valuation of property not in digest, active, https://georgiacommons.org/code/48-5-305.md
- 48-5-306, Annual notice of current assessment; contents; posting notice; new assessment description, active, https://georgiacommons.org/code/48-5-306.md
- 48-5-306.1, Brochures describing exemptions and preferential assessments available to taxpayers, active, https://georgiacommons.org/code/48-5-306.1.md
- 48-5-306.2, Annual calculation and certification of estimated roll-back rate, active, https://georgiacommons.org/code/48-5-306.2.md
- 48-5-307, Service of papers; fees, active, https://georgiacommons.org/code/48-5-307.md
- 48-5-308, Effect of part on laws granting additional authority to county boards of tax assessors, active, https://georgiacommons.org/code/48-5-308.md
- 48-5-309, Applicability to counties electing members of board of tax assessors, active, https://georgiacommons.org/code/48-5-309.md
- 48-5-310, Temporary collection of taxes pending approval or appeal of disapproval of digest, active, https://georgiacommons.org/code/48-5-310.md
- 48-5-311, Creation of county boards of equalization; duties; review of assessments; appeals, active, https://georgiacommons.org/code/48-5-311.md
- 48-5-312, Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty, reserved (no version in force today), https://georgiacommons.org/code/48-5-312.md
- 48-5-313, Applicability of part, active, https://georgiacommons.org/code/48-5-313.md
- 48-5-314, Confidentiality of taxpayer records; exceptions; penalties, active, https://georgiacommons.org/code/48-5-314.md
- 48-5-330, Financial aid to counties for programs to evaluate and equalize assessments; terms of contract; limitations; procedure when state funds insufficient, active, https://georgiacommons.org/code/48-5-330.md
- 48-5-331, Capital fund for loans to counties for property valuation and equalization purposes, active, https://georgiacommons.org/code/48-5-331.md
- 48-5-340, Purpose of article, active, https://georgiacommons.org/code/48-5-340.md
- 48-5-341, Definitions, active, https://georgiacommons.org/code/48-5-341.md
- 48-5-342, Commissioner to examine digests, active, https://georgiacommons.org/code/48-5-342.md
- 48-5-342.1, Digest evaluation cycles established; time for review of digest, active, https://georgiacommons.org/code/48-5-342.1.md
- 48-5-343, Approval of digests, active, https://georgiacommons.org/code/48-5-343.md
- 48-5-344, Conditional approval of digests, active, https://georgiacommons.org/code/48-5-344.md
- 48-5-345, Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio, active, https://georgiacommons.org/code/48-5-345.md
- 48-5-346, Effect of conditionally approving next subsequent digest, active, https://georgiacommons.org/code/48-5-346.md
- 48-5-347, Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses, reserved (no version in force today), https://georgiacommons.org/code/48-5-347.md
- 48-5-348, Appeal from conditional approvals, active, https://georgiacommons.org/code/48-5-348.md
- 48-5-349, Composition of commission members, reserved (no version in force today), https://georgiacommons.org/code/48-5-349.md
- 48-5-349.1, Commission chairman; appeals boards; assignment of commission to department, reserved (no version in force today), https://georgiacommons.org/code/48-5-349.1.md
- 48-5-349.2, Procedure for appeal to department, active, https://georgiacommons.org/code/48-5-349.2.md
- 48-5-349.3, Appeal to superior court, active, https://georgiacommons.org/code/48-5-349.3.md
- 48-5-349.4, Compliance with decision of appeals board or court as correction of deficiency, active, https://georgiacommons.org/code/48-5-349.4.md
- 48-5-349.5, Annual report, active, https://georgiacommons.org/code/48-5-349.5.md
- 48-5-350, Power to levy and collect tax to provide funds for municipal development authorities, active, https://georgiacommons.org/code/48-5-350.md
- 48-5-351, Power to levy and collect taxes to pay benefits under teacher retirement systems, active, https://georgiacommons.org/code/48-5-351.md
- 48-5-352, Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property, active, https://georgiacommons.org/code/48-5-352.md
- 48-5-353, Basis for fair market value of property subject to both municipal and county ad valorem taxes, active, https://georgiacommons.org/code/48-5-353.md
- 48-5-354, Law governing municipal and county occupation taxes for certain salespersons and merchants, active, https://georgiacommons.org/code/48-5-354.md
- 48-5-355, Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers, active, https://georgiacommons.org/code/48-5-355.md
- 48-5-356, Exemption from municipal taxation of agricultural products and livestock raised in state, active, https://georgiacommons.org/code/48-5-356.md
- 48-5-357, Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers, active, https://georgiacommons.org/code/48-5-357.md
- 48-5-358, Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption, active, https://georgiacommons.org/code/48-5-358.md
- 48-5-359, Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale, active, https://georgiacommons.org/code/48-5-359.md
- 48-5-359.1, Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes, active, https://georgiacommons.org/code/48-5-359.1.md
- 48-5-360, Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings, active, https://georgiacommons.org/code/48-5-360.md
- 48-5-361, Applicability to counties, active, https://georgiacommons.org/code/48-5-361.md
- 48-5-380, Refunds of taxes and license fees by counties and municipalities; time and manner of filing claims and actions for refund; authority to approve or disapprove claims, active, https://georgiacommons.org/code/48-5-380.md
- 48-5-381, Reserve funds of counties and municipalities, active, https://georgiacommons.org/code/48-5-381.md
- 48-5-400, Power of county governing authorities to levy and collect taxes for educational purposes, active, https://georgiacommons.org/code/48-5-400.md
- 48-5-401, Annual recommendation by county boards of education to county governing authorities of school tax rate, active, https://georgiacommons.org/code/48-5-401.md
- 48-5-402, Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability, active, https://georgiacommons.org/code/48-5-402.md
- 48-5-403, Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability, reserved (no version in force today), https://georgiacommons.org/code/48-5-403.md
- 48-5-404, Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties, active, https://georgiacommons.org/code/48-5-404.md
- 48-5-405, Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures, active, https://georgiacommons.org/code/48-5-405.md
- 48-5-420, “Special franchise” defined, active, https://georgiacommons.org/code/48-5-420.md
- 48-5-421, Taxation of unenumerated franchises, active, https://georgiacommons.org/code/48-5-421.md
- 48-5-421.1, Certain property projects shall not constitute special franchises, active, https://georgiacommons.org/code/48-5-421.1.md
- 48-5-422, Returns to commissioner; effect of filing certified copy of authorization of franchise, active, https://georgiacommons.org/code/48-5-422.md
- 48-5-423, Ascertainment of valuations of special franchises; levy and collection of tax, active, https://georgiacommons.org/code/48-5-423.md
- 48-5-424, Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement, active, https://georgiacommons.org/code/48-5-424.md
- 48-5-425, Deductions from special franchise tax due any county, municipality, or school district, active, https://georgiacommons.org/code/48-5-425.md
- 48-5-440, Definitions, active, https://georgiacommons.org/code/48-5-440.md
- 48-5-441, Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive, active, https://georgiacommons.org/code/48-5-441.md
- 48-5-441.1, Classification of motor vehicles for purposes of ad valorem taxation, active, https://georgiacommons.org/code/48-5-441.1.md
- 48-5-442, Preparation and distribution of uniform evaluation of motor vehicles for tax purposes, active, https://georgiacommons.org/code/48-5-442.md
- 48-5-442.1, Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes, active, https://georgiacommons.org/code/48-5-442.1.md
- 48-5-443, Ad valorem tax rate, active, https://georgiacommons.org/code/48-5-443.md
- 48-5-444, Place of return of motor vehicles and mobile homes, active, https://georgiacommons.org/code/48-5-444.md
- 48-5-445, Collection of ad valorem taxes by tax collectors or tax commissioners, active, https://georgiacommons.org/code/48-5-445.md
- 48-5-446, Remittance of taxes collected to tax authority; time, active, https://georgiacommons.org/code/48-5-446.md
- 48-5-447, Compensation of tax collectors and tax commissioners; collection and disposition of fees and commissions, active, https://georgiacommons.org/code/48-5-447.md
- 48-5-448, Value of all returned motor vehicles and mobile homes included in tax digest, active, https://georgiacommons.org/code/48-5-448.md
- 48-5-449, Discretion of county governing authorities to expend county funds for additional help and equipment, active, https://georgiacommons.org/code/48-5-449.md
- 48-5-450, Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal, active, https://georgiacommons.org/code/48-5-450.md
- 48-5-451, Penalty for failure to make return or pay tax on motor vehicle or mobile home, active, https://georgiacommons.org/code/48-5-451.md
- 48-5-470, Exemption of driver educational motor vehicles from ad valorem taxation, active, https://georgiacommons.org/code/48-5-470.md
- 48-5-470.1, Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions, active, https://georgiacommons.org/code/48-5-470.1.md
- 48-5-470.2, Exemption of vans and buses owned by religious groups, active, https://georgiacommons.org/code/48-5-470.2.md
- 48-5-471, Motor vehicles subject to ad valorem taxation, active, https://georgiacommons.org/code/48-5-471.md
- 48-5-472, Ad valorem taxation of motor vehicles owned and held by dealers for retail sale, active, https://georgiacommons.org/code/48-5-472.md
- 48-5-473, Returns for taxation; application for and issuance of license plates upon payment of taxes due, active, https://georgiacommons.org/code/48-5-473.md
- 48-5-474, Application for registration and purchase of license plate constitutes return; form of application, active, https://georgiacommons.org/code/48-5-474.md
- 48-5-475, Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles, active, https://georgiacommons.org/code/48-5-475.md
- 48-5-476, Collection procedure when taxing county differs from county of purchaser’s residence, active, https://georgiacommons.org/code/48-5-476.md
- 48-5-477, Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation, active, https://georgiacommons.org/code/48-5-477.md
- 48-5-478, Constitutional exemption from ad valorem taxation for disabled veterans, active, https://georgiacommons.org/code/48-5-478.md
- 48-5-478.1, Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war, active, https://georgiacommons.org/code/48-5-478.1.md
- 48-5-478.2, Tax exemption for veterans awarded the Purple Heart citation, active, https://georgiacommons.org/code/48-5-478.2.md
- 48-5-478.3, Tax exemption for veterans awarded Medal of Honor, active, https://georgiacommons.org/code/48-5-478.3.md
- 48-5-478.4, Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization, active, https://georgiacommons.org/code/48-5-478.4.md
- 48-5-490, Mobile homes owned on January 1 subject to ad valorem taxation, active, https://georgiacommons.org/code/48-5-490.md
- 48-5-491, Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers’ inventory; dealer’s assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1, reserved (no version in force today), https://georgiacommons.org/code/48-5-491.md
- 48-5-492, Issuance of mobile home location permits; issuance and display of decals, active, https://georgiacommons.org/code/48-5-492.md
- 48-5-493, Failure to attach and display decal; penalties; venue for prosecution, active, https://georgiacommons.org/code/48-5-493.md
- 48-5-494, Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due, active, https://georgiacommons.org/code/48-5-494.md
- 48-5-495, Collection procedure when taxing county differs from county of purchaser’s residence, active, https://georgiacommons.org/code/48-5-495.md
- 48-5-500, Definitions, active, https://georgiacommons.org/code/48-5-500.md
- 48-5-501, Equipment subject to ad valorem taxation, active, https://georgiacommons.org/code/48-5-501.md
- 48-5-504, Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes, active, https://georgiacommons.org/code/48-5-504.md
- 48-5-504.20, Exemption for aircraft owned by a dealer and held in inventory for sale or resale, active, https://georgiacommons.org/code/48-5-504.20.md
- 48-5-504.40, Watercraft and all-terrain vehicles held in inventory for resale exempt from taxation for limited period of time, active, https://georgiacommons.org/code/48-5-504.40.md
- 48-5-505, Definitions, active, https://georgiacommons.org/code/48-5-505.md
- 48-5-506, Heavy-duty equipment motor vehicles; dealers, active, https://georgiacommons.org/code/48-5-506.md
- 48-5-506.1, Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles, repealed (no version in force today), https://georgiacommons.org/code/48-5-506.1.md
- 48-5-507, Change of method of evaluating heavy-duty equipment motor vehicles for ad valorem taxes; purpose, active, https://georgiacommons.org/code/48-5-507.md
- 48-5-507.1, Effect of rental status on dealer’s inventory, active, https://georgiacommons.org/code/48-5-507.1.md
- 48-5-508, Appeal of assessed value, active, https://georgiacommons.org/code/48-5-508.md
- 48-5-509, Rules and regulations, active, https://georgiacommons.org/code/48-5-509.md
- 48-5-510, Definitions, active, https://georgiacommons.org/code/48-5-510.md
- 48-5-511, Returns of public utilities to commissioner; itemization and fair market value of property; other information; apportionment to more than one tax jurisdiction, active, https://georgiacommons.org/code/48-5-511.md
- 48-5-512, Issuance of execution for failure to file return, active, https://georgiacommons.org/code/48-5-512.md
- 48-5-513, Penalty for failure to file return and pay tax; revocation of charter, active, https://georgiacommons.org/code/48-5-513.md
- 48-5-514, Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation, reserved (no version in force today), https://georgiacommons.org/code/48-5-514.md
- 48-5-515, Availability of returns and tax documents for public inspection, active, https://georgiacommons.org/code/48-5-515.md
- 48-5-516, Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure, reserved (no version in force today), https://georgiacommons.org/code/48-5-516.md
- 48-5-517, Payment of taxes assessed to commissioner by chief executive officers; time of payment, reserved (no version in force today), https://georgiacommons.org/code/48-5-517.md
- 48-5-518, Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer, reserved (no version in force today), https://georgiacommons.org/code/48-5-518.md
- 48-5-519, Taxation of railroad equipment companies; returns; assessments; collection, active, https://georgiacommons.org/code/48-5-519.md
- 48-5-520, Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment, active, https://georgiacommons.org/code/48-5-520.md
- 48-5-521, Method of assessment of property of railroad companies for purposes of county and municipal taxation, active, https://georgiacommons.org/code/48-5-521.md
- 48-5-522, Notice and demand to file return, reserved (no version in force today), https://georgiacommons.org/code/48-5-522.md
- 48-5-523, Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security, reserved (no version in force today), https://georgiacommons.org/code/48-5-523.md
- 48-5-524, Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection, active, https://georgiacommons.org/code/48-5-524.md
- 48-5-540, Definitions, active, https://georgiacommons.org/code/48-5-540.md
- 48-5-541, Property tax return on airline flight equipment; penalties, active, https://georgiacommons.org/code/48-5-541.md
- 48-5-542, Review of returns by commissioner; valuation of aircraft in same manner as other personal property, active, https://georgiacommons.org/code/48-5-542.md
- 48-5-543, Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours, active, https://georgiacommons.org/code/48-5-543.md
- 48-5-544, Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions, active, https://georgiacommons.org/code/48-5-544.md
- 48-5-545, Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization, active, https://georgiacommons.org/code/48-5-545.md
- 48-5-546, Ad valorem taxation, assessment, and apportionment authorized by article exclusive, active, https://georgiacommons.org/code/48-5-546.md
- 48-5-600, Definitions, active, https://georgiacommons.org/code/48-5-600.md
- 48-5-600.1, Classification of qualified timberland property; exclusive procedures for appraisal and valuation, active, https://georgiacommons.org/code/48-5-600.1.md
- 48-5-601, Determination of fair market value; access to property; delivery to county tax officials, active, https://georgiacommons.org/code/48-5-601.md
- 48-5-602, Adoption and maintenance of qualified timberland property appraisal manual, active, https://georgiacommons.org/code/48-5-602.md
- 48-5-603, Certification as qualified owner; requirements, active, https://georgiacommons.org/code/48-5-603.md
- 48-5-604, Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials, active, https://georgiacommons.org/code/48-5-604.md
- 48-5-605, Appeal of commissioner’s decisions by taxpayer or county board, active, https://georgiacommons.org/code/48-5-605.md
- 48-5-606, Appeal of commissioner’s decisions by taxpayers or groups, active, https://georgiacommons.org/code/48-5-606.md
- 48-5-607, Adoption of forms and regulations, active, https://georgiacommons.org/code/48-5-607.md