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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
§ 48-5-273. Counties to Submit Tax Rate to Commissioner
Universal Citation:
GA Code § 48-5-273 (2021)
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The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.
(Ga. L. 1972, p. 174, § 3; Code 1933, § 91A-1415, enacted by Ga. L. 1978, p. 309, § 2.)
JUDICIAL DECISIONS
Property classification scheme is not unconstitutional. - No language in this statute expressly establishes separate classes of tangible property for the purposes of taxation, in violation of Ga. Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III), and no language reasonably authorizes the construction that such was the legislative intent. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973). Subclassification of tangible personal property. - Ga. L. 1972, p. 174, § 3 and former Code 1933, §§ 92-7001 and 92-7002 do not either expressly or impliedly require or authorize the subclassification of tangible property for tax purposes. Herring v. Ferrell, 130 Ga. App. 431, 203 S.E.2d 617 (1973), aff'd in part, rev'd on other grounds in part, 233 Ga. 1, 209 S.E.2d 599 (1974). Cited in In re Board of Twiggs County Comm'rs, 249 Ga. 642, 292 S.E.2d 673 (1982), overruled on other grounds by Duke v. State, 829 S.E.2d 348, 2019 Ga. LEXIS 406 (Ga. 2019).
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