2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 5 - Uniform Property Tax Administration and Equalization (Pts. 1 — 3)
Annotations
Research References & Practice Aids
RESEARCH REFERENCES ALR.Action of board of equalization as affecting right to attack assessment on ground of assessor’s fraud, 9 A. L. R. 1284.
Rights and remedies in case of overpayment of federal income tax, 34 A. L. R. 978.
Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 55 A. L. R. 503.
Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A. L. R. 107.
Right of taxpayer to relief from overassessment of his property as affected by overassessment of the other property within the district, 87 A. L. R. 1296.
Property located in one state, political subdivision, or municipality, but belonging to another, as subject to taxation therein, 99 A. L. R. 1143.
Tax assessor’s civil liability to taxpayer for excessive or improper assessment of real property, 82 A. L. R.2d 1148.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
