O.C.G.A. § 48-5-261 (2019)

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.