---
title: O.C.G.A. § 48-5B-1. Moratorium on increases in value; corrections of errors in valuation; decrease in value; fair market value for improvements; role of commissioner.
collection: code
id: 48-5B-1
cite_as: O.C.G.A. § 48-5B-1 (2025)
canonical_url: https://georgiacommons.org/code/48-5B-1
md_url: https://georgiacommons.org/code/48-5B-1.md
text_url: https://georgiacommons.org/code/48-5B-1/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=889
date: 2025
status: reserved
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/48-5B.md
previous: https://georgiacommons.org/code/48-5A-6.md
next: https://georgiacommons.org/code/48-5C-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY
---

# O.C.G.A. § 48-5B-1. Moratorium on increases in value; corrections of errors in valuation; decrease in value; fair market value for improvements; role of commissioner.

No text is printed for this reserved section.

## 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 L. 2010, p. 1104, § 6-2/SB 346; repealed by Ga.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.