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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
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