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

48-5-260. Purpose of part.

It is the purpose and intent of this part to:

1. Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to:
   1. Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;
   2. Maintain the tax assessment records for each county; and
   3. Provide for state-wide duties and qualification standards for such staffs;
2. Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;
3. Provide for adjustments and equalizations of property valuations in certain instances;
4. Provide for state ratio studies by the state auditor; and
5. Provide for state assistance to counties in implementing this part.

(Ga. L. 1972, p. 1104, § 1; Code 1933, § 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.)