Equalization of Assessments

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Uniform Property Tax Administration and Equalization
  6. Equalization of Assessments

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Section
48-5-260

Purpose of Part

Section
48-5-261

Classification of Counties for Administration of Part

Section
48-5-262

Composition and Duties of County Appraisal Staffs; "County Civil Service System" Defined

Section
48-5-263

Qualifications, Duties, and Compensation of Appraisers

Section
48-5-264

Designation and Duties of Chief Appraiser

Section
48-5-264.1

Right of Chief Appraiser and Others to Inspect Property; Supplying Identification to Occupant of Property; Statement to Be Included in Tax Bill

Section
48-5-265

Formation of Joint County Property Appraisal Staffs

Section
48-5-266

Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings

Section
48-5-267

State Payments for Minimum Staff of Appraisers; State Salary Supplements for Qualified Appraisers

Section
48-5-268

Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property

Section
48-5-269

Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property

Section
48-5-269.1

Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property

Section
48-5-270

Commissioner's Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment

Section
48-5-271

Table of Values for Conservation Use Value of Forest Land

Section
48-5-272

Duty of County Board of Tax Assessors and County Governing Authority to Effect Adjustments to Digest and Millage Levy

Section
48-5-273

Counties to Submit Tax Rate to Commissioner

Section
48-5-274

Establishment of Equalized Adjusted Property Tax Digest; Establishment and Use of Average Ratio; Information to Be Furnished by State Auditor; Grievance Procedure; Information to Be Furnished by Commissioner

Section
48-5-275

Applicability of Part