TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 5 UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION

48-5-261. Classification of counties for administration of part.

For the purpose of administering this part, the counties of this state are placed in the following classes:

1. Class I - Counties having less than 3,000 parcels of real property;
2. Class II - Counties having at least 3,000 but less than 8,000 parcels of real property;
3. Class III - Counties having at least 8,000 but less than 15,000 parcels of real property;
4. Class IV - Counties having at least 15,000 but less than 25,000 parcels of real property;
5. Class V - Counties having at least 25,000 but less than 35,000 parcels of real property;
6. Class VI - Counties having at least 35,000 but less than 50,000 parcels of real property;
7. Class VII - Counties having at least 50,000 but less than 100,000 parcels of real property; and
8. Class VIII - Counties having at least 100,000 or more parcels of real property.

(Ga. L. 1972, p. 1104, § 3; Code 1933, § 91A-1403, enacted by Ga. L. 1978, p. 309, § 2.)