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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 2 - County Boards of Tax Assessors
- § 48-5-290. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals
- § 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations
- § 48-5-292. Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties
- § 48-5-293. Oaths of Office
- § 48-5-294. Compensation
- § 48-5-295. Terms of Office; Vacancies; Removal by County Governing Authority
- § 48-5-295.1. Performance Review Board
- § 48-5-295.2. Independent Performance Review Board; Written Report; Withholding of Funds
- § 48-5-296. Removal From Office on Petition of Freeholders; Appeals
- § 48-5-297. Meetings
- § 48-5-298. Selection of Chairman and Secretary; Employment Contracts With Persons to Assist Board; Payment of Expenses
- § 48-5-299. Ascertainment of Taxable Property; Assessments Against Unreturned Personal Property; Penalty for Unreturned Property; Changing Real Property Values Established by Appeal in Prior Year or Stipulated by Agreement
- § 48-5-299.1. Designation of Board of Assessors to Receive Tax Returns
- § 48-5-300. Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings
- § 48-5-300.1. Time Period for Taxation of Personal Property; Extension by Consent; Refunds
- § 48-5-301. Time for Presentation of Returns by Tax Receiver or Tax Commissioner
- § 48-5-302. Time for Completion of Revision and Assessment of Returns; Submission of Completed Digest to Commissioner
- § 48-5-303. Correction of Mistakes in Digest; Notification of Correction
- § 48-5-304. Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer
- § 48-5-305. Valuation of Property Not in Digest
- § 48-5-306. Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description
- § 48-5-306.1. Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers
- § 48-5-307. Service of Papers; Fees
- § 48-5-308. Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors
- § 48-5-309. Applicability to Counties Electing Members of Board of Tax Assessors
- § 48-5-310. Temporary Collection of Taxes Pending Approval or Appeal of Disapproval of Digest
- § 48-5-311. (See Editor's notes.) Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals
- § 48-5-312. Status of Ad Valorem Taxes Pending Review in Certain Counties and Municipalities; Petition for Lower Assessment Due to Casualty
- § 48-5-313. Applicability of Part
- § 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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