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

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

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  1. The chief appraiser, other members of the county property appraisal staff, authorized agents of the county board of tax assessors, and members of the county board of tax assessors who are conducting official business of the chief appraiser, the county appraisal staff, or the county board of tax assessors may go upon property outside of buildings, posted or otherwise, in order to carry out the duty of making appraisals of the fair market value of taxable property in the county, other than property returned directly to the commissioner; provided, however, such person representing such chief appraiser, appraisal staff, or county board of tax assessors shall carry identification which is sufficiently prominent to permit the occupant to readily ascertain that such person is such representative. Such representative shall not enter upon the property unless reasonable notice has been provided to the owner and to the occupant of the property regarding the purpose for which such person is entering upon such property.
  2. The county tax commissioner shall include a statement with the ad valorem tax bill of each taxpayer notifying the taxpayer of the right to file an ad valorem property tax return. A notification of the right of taxpayers to file ad valorem property tax returns shall also be maintained by the tax commissioner on the official website of the county.

(Code 1981, §48-5-264.1, enacted by Ga. L. 1991, p. 666, § 1; Ga. L. 2009, p. 646, § 2/HB 304.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 1991, a comma was inserted following "however" near the middle of this Code section (now subsection (a)).


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