O.C.G.A.

O.C.G.A. § 48-5-269.1 (2019)

Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property

✓ 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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(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes. (b) The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.

History

Code 1933, § 91A-1411.1, enacted by

Ga. L. 1981, p. 1554, § 3; Ga. L. 1997, p. 1059, § 1.

Notes of Decisions

Cited in 4 cases (2 in the last 5 years), 2009–2026 · leading case: Heron Lake II Apts., L.P. v. Lowndes Cnty. Bd. of Tax Assessors, 791 S.E.2d 77 (Ga. 2016).

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Heron Lake II Apts., L.P. v. Lowndes Cnty. Bd. of Tax Assessors, 791 S.E.2d 77 (Ga. 2016). · cites it 2× “This appraisal procedures manual has been developed in accordance with Code section 48-5-269.1 which directs the Revenue Commissioner to adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain an appropriate procedural manual…”

Hooten v. Thomas, 677 S.E.2d 670 (Ga. Ct. App. 2009). · cites it 2× “Count 4 alleges that Tyler failed to follow the procedural manual of the Department of Revenue, OCGA § 48-5-269.1, which rendered the valuations illegal.”

Gateway Pines Hahira, Lp v. Lowndes Cnty. Bd. of Tax Assessors (Ga. 2025). · cites it 2× “” OCGA § 48-5-269.1(a). See also Ga. Comp. R.”

Carbo v. Bd. of Tax Assessors (5th Cir. 2026). “” Ga. Code Ann. § 48-5-269.1 (a) (emphasis added).”

— 48-5-269.1(a) — 1 case

Gateway Pines Hahira, Lp v. Lowndes Cnty. Bd. of Tax Assessors (Ga. 2025). “” OCGA § 48-5-269.1(a). See also Ga. Comp. R.”

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