O.C.G.A.

O.C.G.A. § 48-5-341 (2019)

Definitions

✓ 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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As used in this article, the term: (1) “Assessment bias” means any tendency or trend of assessment ratios, when analyzed by an appropriate statistical method, which reveals assessment progressivity or assessment regressivity. (2) “Assessment progressivity” means any systematic pattern of assessment in which higher value properties are generally assessed at a larger percentage of fair market value than properties of lower value. (3) “Assessment ratio” means the fractional relationship the assessed value of property bears to the fair market value of the property as determined in paragraph (8) of subsection (b) of Code Section (4) “Assessment regressivity” means any systematic pattern of assessment in which lower value properties are generally assessed at a larger percentage of fair market value than properties of higher value. (5) “Assessment variance” means the absolute value of the difference between the assessment ratio for each parcel of property within each class of property and the average assessment ratio for that class and expressed as a percentage of the average assessment ratio. (6) “Class of property” means any reasonable divisions of homogeneous groups of property that the commissioner determines are necessary to examine digests for uniformity and equalization.

(7) “Digest evaluation cycle” means a recurring period of three years beginning initially on January 1 of the first year, as so designated by the commissioner for each county, and ending on December 31 of the third year thereafter. (8) “Digest review year” means the first year of each evaluation cycle for each county.

History

Code 1981, § 48-5-341, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 1; Ga. L. 1992, p. 2494, § 1; Ga. L. 2000, p. 1683, § 2.

Annotations

Editor’s notes. Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: “County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of Title 48 of the Official Code of Georgia

Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act.” Ga. L. 2000, p. 1683, § 11(c), not codified by the General Assembly, provides that Sections 2 through 10 of the Act shall be applicable to the 2000 tax digests and any subsequent tax digests.

JUDICIAL DECISIONS “Class of property.” - Tax assessors have the authority to place property in homogeneous groups for the purpose of determining the property’s value in relation to other and like property, and different valuation methods may be

utilized. Harrington v. Baldwin County Bd. of Tax Assessors, 214 Ga. App. 178, 447 S.E.2d 300, 1994 Ga. App. LEXIS 815 (1994), cert. denied, No. S94C1697, 1994 Ga. LEXIS 1134 (Ga. Oct. 28, 1994).

Notes of Decisions

Cited in 3 cases, 1994–2019 · leading case: Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007).

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Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007). · cites it 8× “See OCGA § 48-5-341 (3). The term “assessment” itself is defined nowhere in the Revenue Code, however, and is generally defined as either the appraisal of value or the assessment of tax.”

Harrington v. Baldwin Cnty. Bd. of Tax Assessors, 447 S.E.2d 300 (Ga. Ct. App. 1994). · cites it 2× “We do note, however, that OCGA § 48-5-310 (h) provides that the superior court “retain [s] jurisdiction to issue any appropriate order necessary to enforce the court’s order allowing the temporary collection of taxes.”

Dekalb Cnty. Bd. of Tax Assessors v. Wrh Aztec, Lllp (Ga. Ct. App. 2019). “See OCGA § § 48-5-341 (7), (8); 48-5-342 (a). And if during any given review year the commissioner determines that 16 “the taxable values of property [within a county] are not reasonably uniform and equalized[,] .”

— 48-5-341(3) — 1 case

Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007). “See OCGA § 48-5-341 (3). The term “assessment” itself is defined nowhere in the Revenue Code, however, and is generally defined as either the appraisal of value or the assessment of tax.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.