2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 5 - Uniform Property Tax Administration and Equalization
RESEARCH REFERENCES
ALR.
- Action of board of equalization as affecting right to attack assessment on ground of assessor's fraud, 9 A.L.R. 1284.
Rights and remedies in case of overpayment of federal income tax, 34 A.L.R. 978.
Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 55 A.L.R. 503.
Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.
Right of taxpayer to relief from overassessment of his property as affected by overassessment of the other property within the district, 87 A.L.R. 1296.
Property located in one state, political subdivision, or municipality, but belonging to another, as subject to taxation therein, 99 A.L.R. 1143.
Tax assessor's civil liability to taxpayer for excessive or improper assessment of real property, 82 A.L.R.2d 1148.
PART 1 EQUALIZATION OF ASSESSMENTS
JUDICIAL DECISIONS
Editor's notes.- In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-70 are included in the annotations for this part.
Presumption of equality and uniformity in tax procedures.
- Presumption of law arises that once the taxing procedure has been completed and approved by the commissioner as between an individual taxpayer and the county, all property for assessment purposes has been equalized and made uniform. Ward v. Landrum, 140 Ga. App. 497, 231 S.E.2d 347 (1976) (decided under former Code 1933, Ch. 92-70).
Ga. L. 1972, p. 1104, §§ 1-13 (see now O.C.G.A. §§ 48-5-260 through48-5-270) do not establish in detail procedures for employment and termination of appraisal staff, but the statutes do provide that the commissioner may make necessary rules and regulations not inconsistent with the statute to enforce the statute, and that such rules and regulations shall have the full force and effect of law. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842 (1979).