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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 5. UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION · Parte 1. EQUALIZATION OF ASSESSMENTS

48-5-260. Purpose of part.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. It is the purpose and intent of this part to:

  2. (1)

    Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to:#

    1. (A)

      Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;#

    2. (B)

      Maintain the tax assessment records for each county; and#

    3. (C)

      Provide for state-wide duties and qualification standards for such staffs;#

  3. (2)

    Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;#

  4. (3)

    Provide for adjustments and equalizations of property valuations in certain instances;#

  5. (4)

    Provide for state ratio studies by the state auditor; and#

  6. (5)

    Provide for state assistance to counties in implementing this part.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Ga. L. 1972, p. 1104, § 1; Code 1933, § 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 634; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.