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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 5 - Uniform Property Tax Administration and Equalization
Part 1 - Equalization of Assessments
§ 48-5-260. Purpose of Part
Universal Citation:
GA Code § 48-5-260 (2021)
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It is the purpose and intent of this part to:
- 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:
- Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;
- Maintain the tax assessment records for each county; and
- Provide for state-wide duties and qualification standards for such staffs;
- Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;
- Provide for adjustments and equalizations of property valuations in certain instances;
- Provide for state ratio studies by the state auditor; and
- 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.)
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