O.C.G.A.

O.C.G.A. § 48-5-299.1 (2019)

Designation of board of assessors to receive tax returns

✓ 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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Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the board of assessors to receive tax returns as provided under paragraph (4) of Code Section 48-5-103 or to perform all duties of tax receivers or tax commissioners relating to the receiving of applications for homestead exemptions from ad valorem tax, or both, pursuant to such designation.

History

Code 1981, § 48-5-299.1, enacted by Ga. L. 1993, p. 577, § 2.

Annotations

JUDICIAL DECISIONS Bankruptcy. - Reconsideration was unwarranted after the bankruptcy court ruled the debtors could not claim additional depreciation in calculating payments in lieu of taxes under an agreement with a Georgia county because the assessors’ proofs of claim for taxes owed by the debtors’ bankruptcy estate did not preclude determining whether the

debtors owed payments in lieu of taxes and because the assessors, as contracting parties and as the county’s administrative agents, were proper parties to a counterclaim. CARBO Ceramics, Inc. v. Bd. of Tax Assessors (In re CARBO Ceramics, Inc.), No. 20-31973, No. 21-3031, 2024 Bankr. LEXIS 316 (Bankr. S.D. Tex. Feb. 8, 2024).