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2018 Georgia Code 48-5-264.1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-264.1 Case Law from Google Scholar Amendments to OCGA 48-5-264.1

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

48-5-264.1. Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill.

  1. The chief appraiser, other members of the county property appraisal staff, authorized agents of the county board of tax assessors, and members of the county board of tax assessors who are conducting official business of the chief appraiser, the county appraisal staff, or the county board of tax assessors may go upon property outside of buildings, posted or otherwise, in order to carry out the duty of making appraisals of the fair market value of taxable property in the county, other than property returned directly to the commissioner; provided, however, such person representing such chief appraiser, appraisal staff, or county board of tax assessors shall carry identification which is sufficiently prominent to permit the occupant to readily ascertain that such person is such representative. Such representative shall not enter upon the property unless reasonable notice has been provided to the owner and to the occupant of the property regarding the purpose for which such person is entering upon such property.
  2. The county tax commissioner shall include a statement with the ad valorem tax bill of each taxpayer notifying the taxpayer of the right to file an ad valorem property tax return. A notification of the right of taxpayers to file ad valorem property tax returns shall also be maintained by the tax commissioner on the official website of the county.

(Code 1981, §48-5-264.1, enacted by Ga. L. 1991, p. 666, § 1; Ga. L. 2009, p. 646, § 2/HB 304.)

Code Commission notes.

- Pursuant to Code Section 28-9-5, in 1991, a comma was inserted following "however" near the middle of this Code section (now subsection (a)).

Cases Citing O.C.G.A. § 48-5-264.1

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Monroe Cnty. v. Georgia Power Co., 655 S.E.2d 817 (Ga. 2008).

Cited 5 times | Published | Supreme Court of Georgia | Jan 8, 2008 | 283 Ga. 12, 2008 Fulton County D. Rep. 78

...To the contrary, several statutory provisions indicate that counties may not set values for public utility property. See OCGA § 48-5-263(b)(1) (stating that county tax appraisers may make fair market value appraisals except for property returned directly to the Commissioner); OCGA § 48-5-264.1 (providing that the chief appraiser and local assessors may go upon property to make value appraisals other than property directly returned to the Commissioner); OCGA § 48-5-305(c) (allowing local assessors to ascertain the fair market...