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2018 Georgia Code 48-5-271 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-271 Case Law from Google Scholar Amendments to OCGA 48-5-271

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

48-5-271. Table of values for conservation use value of forest land.

  1. The commissioner shall promulgate and county tax officials shall follow uniform rules and regulations establishing a table of values for the conservation use value of forest land conservation use property. Such values shall be the same as provided for forest land values under Code Section 48-5-269.
  2. In no event may the forest land conservation use value of any forest land conservation use property in the table of values established by the commissioner under this Code section for the taxable year beginning January 1, 2010, or any subsequent taxable year increase or decrease by more than 3 percent from its forest land conservation use value as set forth in the table of values established by the commissioner under this Code section. The limitations imposed by this subsection shall apply to the total value of all the forest land conservation use property that is the subject of an individual covenant.

(Code 1981, §48-5-271, as enacted by Ga. L. 2008, p. 297, § 3/HB 1211.)

Editor's notes.

- The former Code section, concerning examination by the commissioner of county tax digests for uniformity of property valuation between counties, was repealed by Ga. L. 1988, p. 1763, § 3, effective January 1, 1989, and was based on Ga. L. 1966, p. 45, § 1; Ga. L. 1970, p. 91, §§ 1, 2; Ga. L. 1970, p. 642, § 1; Ga. L. 1972, p. 174, § 1; Code 1933, § 91A-1413, enacted by Ga. L. 1978, p. 309, § 2. For present similar provisions, see Code Section 48-5-340 et seq.

Ga. L. 2008, p. 297, § 5/HB 1211, provides that this Code section becomes effective on January 1, 2009, upon the ratification of a resolution at the November, 2008 state-wide general election, which resolution amends the Constitution so as to provide for the special assessment and taxation of forest land conservation use property and for local government assistance grants. The constitutional amendment (Ga. L. 2008, p. 1209) was ratified at the general election held on November 4, 2008.

OPINIONS OF THE ATTORNEY GENERAL

Administrative caps on assistance grants prohibited.

- Because neither Ga. Const. 1983, Art. VII, Sec. I, Para. III nor the Forest Land Protection Act, O.C.G.A. § 48-5-7.7, authorize or contemplate a cap on assistance grants based on the total exemption value of forest land conservation use property, the Department of Revenue would not be authorized to impose an administrative cap on assistance grants issued pursuant to the Forest Land Protection Act of 2008 in the manner proposed. 2016 Op. Att'y Gen. No. 16-5.

Cases Citing O.C.G.A. § 48-5-271

Total Results: 3  |  Sort by: Relevance  |  Newest First

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Container Corp. of Am. v. Charlton Cnty., 259 Ga. 389 (Ga. 1989).

Cited 3 times | Published | Supreme Court of Georgia | Sep 6, 1989 | 383 S.E.2d 105

...y the consent judgment. The county again rolled back to 1985 values timberland owned by taxpayers who had not been parties to the consent judgment. The county submitted the digest to the Commissioner of Revenue (Commissioner) as provided for by OCGA § 48-5-271 (a). The evidence shows that, had this digest been approved by the Commissioner, the county would have applied a millage rate of 30.7 to meet its budget. In accordance with OCGA § 48-5-271 (b) the Commissioner examined the Charlton County digest and concluded that the taxable values of properties within the county did not accurately reflect an assessment ratio of 40% of fair-market value....
...erties, because this enhanced the value of their properties, and resulted in the overpayment of taxes. It is clear that the Commissioner has the authority to adjust and equalize a county digest when he concludes that the digest is not uniform. OCGA § 48-5-271....
...nt. As the record shows that timberland comprises the majority of *392property in Charlton County, this action resulted in a tax digest which was not uniform “with values fixed upon the same classes of property within other counties. . . .” OCGA § 48-5-271 (b)....
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Fulton Cnty. v. Strickland, 251 Ga. 473 (Ga. 1983).

Cited 3 times | Published | Supreme Court of Georgia | Sep 9, 1983 | 306 S.E.2d 299

...Fulton County filed an appeal from this order in which the Joint City-County Board of Tax Assessors of Atlanta and Fulton County, as well as the City of Atlanta, were permitted to intervene. The trial court granted the Commissioner’s motion for summary judgment. We affirm. (1) OCGA § 48-5-271(a) (Code Ann....
...Appellants have offered no persuasive reason for declaring this to be an arbitrary practice. We point out that, as a practical matter, it would be virtually impossible for one person to perform all the tasks required of the office of State Revenue Commissioner under OCGA § 48-5-271(a) (Code Ann....
...Blum, for appellants. With regard to ad valorem taxation, the Commissioner’s duties are to “adjust and equalize” a county’s digest to ensure reasonable uniformity of county taxation both among the 159 counties and within each individual county among the various classes of property. OCGA §§ 48-5-271(b) (Code Ann....
...I, Par. Ill of the Georgia Constitution (Code Ann. § 2-3703) classifies, with certain limited exceptions, all tangible property, both real and personal, as a single class for the purposes of taxation. It is the duty of the Commissioner under OCGA § 48-5-271(a) (Code Ann....
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Salem v. Tattnall Cnty., 302 S.E.2d 99 (Ga. 1983).

Cited 1 times | Published | Supreme Court of Georgia | May 3, 1983 | 250 Ga. 881

...The taxpayers raised three constitutional issues, but the superior court granted summary judgment in favor of the defendant officials on all of these claims. The taxpayers appeal. 1. In their first enumeration of error, the taxpayers assert that the General Assembly had no constitutional authority to enact OCGA § 48-5-271 (Code Ann....
...Therefore, the General Assembly's power to require uniformity of taxation between counties is inherent and is not prohibited by the Constitution. The delegation of such power to the Revenue Commissioner is therefore not unconstitutional. Nor can we agree with the taxpayers that OCGA § 48-5-271 (Code Ann....