Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5B. MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY

48-5B-1. Moratorium on increases in value; corrections of errors in valuation; decrease in value; fair market value for improvements; role of commissioner.

ReservedNo printed version is in force today as printed.

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

The volume prints no statutory text for this section (status: reserved).

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

Code 1981, § 48-5B-1, enacted by Ga. L. 2009, p. 780, § 1/HB 233; Ga. L. 2010, p. 1104, § 6-2/SB 346; repealed by Ga. L. 2009, p. 780, § 1/HB 233, effective January 10, 2011.

Editor's notes

This chapter consisted of Code Section 48-5B-1, relating to the moratorium period for valuation increases in property, and was based on Code 1981, § 48-5B-1, enacted by Ga. L. 2009, p. 780, § 1/HB 233; Ga. L. 2010, p. 1104, § 6-2/SB 346. Ga. L. 2014, p. 866, § 48/SB 340, reserved the designation of this chapter, effective April 29, 2014.

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 889; merge action: carried; file SHA-256 bb15f8d0d693.