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2018 Georgia Code 48-5-269.1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-269.1 Case Law from Google Scholar Amendments to OCGA 48-5-269.1

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

48-5-269.1. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.

  1. 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.
  2. 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.

(Code 1933, § 91A-1411.1, enacted by Ga. L. 1981, p. 1554, § 3; Ga. L. 1997, p. 1059, § 1.)

Cases Citing O.C.G.A. § 48-5-269.1

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Heron Lake II Apts., L.P. v. Lowndes Cnty. Bd. of Tax Assessors, 299 Ga. 598 (Ga. 2016).

Cited 6 times | Published | Supreme Court of Georgia | Sep 12, 2016 | 791 S.E.2d 77

...“‘Real estate’ means the physical parcel of land, improvements to the land, improvements attached 6 Ga. Comp. R. & Regs. r. 560-11-10-.01provides: (1) Purpose. 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 for use by the county property...

Gateway Pines Hahira, Lp v. Lowndes Cnty. Bd. of Tax Assessors (Ga. 2025).

Published | Supreme Court of Georgia | Aug 26, 2025 | 791 S.E.2d 77

...Pursuant to the Public Revenue Code, the revenue commissioner has adopted a “procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.” OCGA § 48-5-269.1(a)....