Purpose of Part

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It is the purpose and intent of this part to:

  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. Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;
    2. Maintain the tax assessment records for each county; and
    3. Provide for state-wide duties and qualification standards for such staffs;
  2. Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;
  3. Provide for adjustments and equalizations of property valuations in certain instances;
  4. Provide for state ratio studies by the state auditor; and
  5. Provide for state assistance to counties in implementing this part.

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

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, §§ 701, 710, 711.

C.J.S.

- 84 C.J.S., Taxation, § 700 et seq.


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