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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 7 - Miscellaneous Local Administrative Provisions (§§ 48-5-380 — 48-5-381.1)
Annotations
Opinion Notes
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes.In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-39A are included in the annotations for this article.
Payment of ad valorem property taxes would not prejudice a taxpayer’s appealbrought pursuant to former Code 1933, § 92-6912 (see now O. C. G. A. § 48-5-311). If successful in such an appeal the taxpayer would be entitled to a refund under the provisions of former Code 1933, Ch. 92-39A (see now O. C. G. A. § 48-5-380). 1975 Op. Att'y Gen. No. 75-55 (decided under former Code 1933, Ch. 92-39A).
Research References & Practice Aids
Law reviews.For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B. J. 98 (1990).
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
Universal Citation:
O.C.G.A. Title 48, Ch. 5, Art. 7
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- § 48-5-380. Refunds of taxes and license fees by counties and municipalities; time and manner of filing claims and actions for refund; authority to approve or disapprove claims
- § 48-5-381. Reserve funds of counties and municipalities
- § 48-5-381.1. [Effective January 1, 2027] Establishment of local homeowner's incentive adjustment grant funds
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