Uniform Real And Personal Property Appraisal Procedures In Georgia
Added January 15th, 2014 · Updated January 24th, 2014
Title 48. Revenue and Taxation (Refs & Annos)
Chapter 5. Ad Valorem Taxation of Property (Refs & Annos)
Article 5. Uniform Property Tax Administration and Equalization
Part 1. Equalization of Assessments
§ 48-5-269.1. Uniform real and personal property appraisal procedures; commissioner to adopt manual
(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.
(b) The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.
Cited as Ga. Code Ann. § 48-5-269.1
Chapter 5. Ad Valorem Taxation of Property (Refs & Annos)
Article 5. Uniform Property Tax Administration and Equalization
Part 1. Equalization of Assessments
§ 48-5-269.1. Uniform real and personal property appraisal procedures; commissioner to adopt manual
(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.
(b) The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.
Cited as Ga. Code Ann. § 48-5-269.1
Laws change and requirements vary by state. This is general information and may be out of date. Check the official state sources, or ask a lawyer, before relying on it.
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