---
title: Title 48, Chapter 5B. Moratorium Period for Valuation Increases in Property
collection: code
id: code:chapter:48-5B
canonical_url: https://georgiacommons.org/code/title/48/chapter/5B
md_url: https://georgiacommons.org/code/48-5B.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/48-5A.md
next: https://georgiacommons.org/code/48-5C.md
index: https://georgiacommons.org/code/index.md
heading: MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY
title_heading: REVENUE AND TAXATION
section_count: 1
full_url: https://georgiacommons.org/code/48-5B.md?full=1
---

# Title 48, Chapter 5B. Moratorium Period for Valuation Increases in Property

Title 48. Revenue and Taxation

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

- 48-5B-1, Moratorium on increases in value; corrections of errors in valuation; decrease in value; fair market value for improvements; role of commissioner, reserved (no version in force today), https://georgiacommons.org/code/48-5B-1.md