It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.
(Code 1981, §48-5-340, enacted by Ga. L. 1988, p. 1763, § 1.)
OPINIONS OF THE ATTORNEY GENERAL
Editor's notes.
- In light of the similarity of the statutory provisions, opinions under former Code 1933, §§ 92-7001 and 92-7002 are included in the annotations for this Code section.
Purpose and intent.- It is the purpose and intent of the statute to bring about as far as practicable an equalization throughout the state of the values of the various classes of property subject to be taxed so that the values fixed in one county shall not be out of due proportion to the values fixed in other counties on the same classes of property. 1957 Op. Att'y Gen. p. 277 (rendered under former Code 1933, § 92-7002).
Power of commissioner to adopt schedule of uniform values for like properties.- It is clear that the commissioner is bound to examine the county tax digests for the purpose of ascertaining whether the tax valuations of the various classes of property are reasonably uniform as between counties. Under this authority, the commissioner has the power to adopt a schedule of uniform values on like properties as between counties that, in the commissioner's discretion, will carry out the intention of the law. 1950-51 Op. Att'y Gen. p. 168 (rendered under former Code 1933, § 92-7001).