TITLE 48
REVENUE AND TAXATION
ARTICLE 5
UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
48-5-304. Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer.
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The commissioner shall not approve any digest of any county when the assessed value that is in dispute for any property or properties on appeal or in arbitration exceeds 5 percent of the total assessed value of the total taxable digest of the county for the same year. In any year in which a complete revaluation or reappraisal program is implemented, the commissioner shall not approve a digest of any county when 8 percent or more of the assessed value in dispute is in arbitration or on appeal and 8 percent or more of the number of properties is in arbitration or on appeal. When the assessed value in dispute on any one appeal or arbitration exceeds 1.5 percent of the total assessed value of the total taxable digest of the county for the same year, such appeal or arbitration may be excluded by the commissioner in making his or her determination of whether the digest may be approved under the limitations provided for in this Code section. Where appeals have been filed or arbitrations demanded, the assessment or assessments fixed by the board of tax assessors shall be listed together with the return value on the assessments and forwarded in a separate listing to the commissioner at the time the digest is filed for examination and approval.
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The commissioner shall not approve any digest or portion thereof for any class or strata of property where evidence exists that the county has substantially failed to comply with the provisions of this title or the rules and regulations of the commissioner for valuation of such class or strata of property. The commissioner shall adopt rules and regulations to give effect to this provision.
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The Office of the State Treasurer shall withhold any and all grants appropriated to any county until the county tax digest for the previous calendar year has been submitted to the commissioner as required by law.
(Ga. L. 1971, p. 301, §§ 1, 2; Ga. L. 1972, p. 824, § 1; Code 1933, § 91A-1445, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1986, p. 747, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2000, p. 136, § 48; Ga. L. 2000, p. 1705, § 1; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2010, p. 1104, § 11-1/SB 346; Ga. L. 2014, p. 672, § 3/HB 755.)
JUDICIAL DECISIONS
Authority to disapprove county's digest.
- In an action challenging a tax re-valuation of property, the authority to disapprove the digest of the county under O.C.G.A.
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48-5-304 rested solely with the tax commissioner, who was not a party. Hooten v. Thomas, 297 Ga. App. 487, 677 S.E.2d 670 (2009).
OPINIONS OF THE ATTORNEY GENERAL
Acceptance of digests in a revaluation year.
- O.C.G.A.
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48-5-304 permits the Department of Revenue to accept an ad valorem tax digest submitted for review by a county in a revaluation year if either: (a) the disputed assessed value of property involved in arbitration or appeals is five percent or less of the total assessed value of all property reflected on the taxable tangible digest; or (b) the number of parcels of property involved in arbitration or appeals is five percent or less of the total number of parcels shown on the digest. 1998 Op. Att'y Gen. No. 98-21.
