TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 5A EXAMINATION OF COUNTY TAX DIGESTS

48-5-349.4. Compliance with decision of appeals board or court as correction of deficiency.

Compliance by any local governing authority with the findings and decision of the hearing officer, or of the court of final review, with respect to any matter concerning the local tax digest shall be considered satisfactory correction of the deficiency involved for the purposes of Code Sections 48-5-345 and 48-5-346.

(Code 1981, §48-5-349.4, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 12.)