O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-260 (2019)

Purpose of part

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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:

(A) Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;

(B) Maintain the tax assessment records for each county; and

(C) 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.

History

Ga. L. 1972, p. 1104, § 1; Code 1933,

§ 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 701, 710, 711.

Notes of Decisions
Cited in 2 cases, 1998–2015 · leading case: Chambers v. Fulford, 495 S.E.2d 6 (Ga. 1998).
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Chambers v. Fulford, 495 S.E.2d 6 (Ga. 1998). · cites it 2× “The statute was enacted to [c]reate, 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…”
Nikki Ballard v. Chattooga Cnty. Bd. of Tax Assessors, 615 F. App'x 621 (11th Cir. 2015). “The statute was enacted to Create, provide, and require a comprehensive system of 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…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.