Editor's notes.

- In light of the similarity of the statutory provisions, decisions under Ga. L. 1966, p. 45, § 1, former Code 1933, § 91A-1413, and former Code Section 48-5-271 are included in the annotations for this Code section.

Uniformity of taxation inherent and delegable power of General Assembly.

- General Assembly's power to require uniformity of taxation between counties is inherent, is not prohibited by the Constitution, and may be properly delegated to the state revenue commissioner. Salem v. Tattnall County, 250 Ga. 881, 302 S.E.2d 99 (1983) (decided under former O.C.G.A. § 48-5-271).

Statute does not violate constitutional due process and equal protection provisions.

- Scheme of equalization of tax digests as between the counties does not violate the due process or equal protection provisions of the United States or Georgia Constitutions. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under Ga. L. 1966, p. 45, § 1).

Property classification scheme is not unconstitutional.

- No language in the statute expressly establishes separate classes of tangible property for the purposes of taxation in violation of Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. now Const. 1983, Art. VII, Sec. I, Para. III), and no language reasonably authorizes the construction that such was the legislative intent. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under Ga. L. 1966, p. 45, § 1).

Commissioner is required to seek uniformity throughout the state on the state levy by requiring all counties to assess property uniformly throughout the state. Hawes v. Conner, 224 Ga. 567, 163 S.E.2d 724 (1968) (decided under Ga. L. 1966, p. 45, § 1).

Methods for equalizing digests.

- Commissioner may use such means as the commissioner deems proper and reasonable to make the commissioner's determination as to reasonable uniformity. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 91A-1413).

Subclassification of tangible property for tax purposes.

- Ga. L. 1966, p. 45, § 1, former Code 1933, § 92-7002, and Ga. L. 1972, p. 174, § 3 (see now O.C.G.A. § 48-5-273) did not either expressly or impliedly require or authorize the subclassification of tangible property for tax purposes. Herring v. Ferrell, 130 Ga. App. 431, 203 S.E.2d 617 (1973), aff'd in part, rev'd on other grounds in part, 233 Ga. 1, 209 S.E.2d 599 (1974) (decided under Ga. L. 1966, p. 45, § 1).

Standing to object to equalization of tax digests.

- An objection made to the exercise of the discretion of the commissioner in equalizing digests must come from the county, and not from individual taxpayers. Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117, cert. denied, 429 U.S. 891, 97 S. Ct. 249, 50 L. Ed. 2d 174 (1976) (decided under Ga. L. 1966, p. 45, § 1).

Classwide challenge to commissioner's decision.

- Remedy which Georgia law provides for the classwide decision of the commissioner is a challenge by the representatives of the class affected, such as the board of tax assessors. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under Ga. L. 1966, p. 45, § 1).

Cited in Container Corp. of Am. v. Charlton County, 259 Ga. 389, 383 S.E.2d 105 (1989).

Editor's notes.

- In light of the similarity of the statutory provisions, opinions under former Code 1933, §§ 92-7001 and 92-7002 are included in the annotations for this Code section.

Purpose and intent.

- It is the purpose and intent of the statute to bring about as far as practicable an equalization throughout the state of the values of the various classes of property subject to be taxed so that the values fixed in one county shall not be out of due proportion to the values fixed in other counties on the same classes of property. 1957 Op. Att'y Gen. p. 277 (rendered under former Code 1933, § 92-7002).

Power of commissioner to adopt schedule of uniform values for like properties.

- It is clear that the commissioner is bound to examine the county tax digests for the purpose of ascertaining whether the tax valuations of the various classes of property are reasonably uniform as between counties. Under this authority, the commissioner has the power to adopt a schedule of uniform values on like properties as between counties that, in the commissioner's discretion, will carry out the intention of the law. 1950-51 Op. Att'y Gen. p. 168 (rendered under former Code 1933, § 92-7001).