2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 5A - Examination of County Tax Digests
§ 48-5-340. Purpose of Article
It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.
(Code 1981, §48-5-340, enacted by Ga. L. 1988, p. 1763, § 1.)
JUDICIAL DECISIONS
Editor's notes.
- In light of the similarity of the statutory provisions, decisions under Ga. L. 1966, p. 45, § 1, former Code 1933, § 91A-1413, and former Code Section 48-5-271 are included in the annotations for this Code section.
