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 2. COUNTY BOARDS OF TAX ASSESSORS

48-5-306.2. Annual calculation and certification of estimated roll-back rate.

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.

Each levying and recommending authority shall annually calculate its estimated roll-back rate for the current year and shall certify such rate to the county board of tax assessors and county tax commissioner no less than 15 days prior to the postmark of the annual notice of assessment.

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

Code 1981, § 48-5-306.2, enacted by Ga. L. 2025, p. 4, § 1-6/HB 92, effective April 1, 2025.

Effective date

This Code section became effective April 1, 2025. See Editor’s notes for applicability.

Editor's notes

Ga. L. 2025, p. 4, § 4-1(b)/HB 92, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025.

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)-pdf.pdf, Volumen V36, edición 2024, suplemento de 2025, página 123; acción de fusión: added; SHA-256 del archivo b339db83460c.