O.C.G.A.

O.C.G.A. § 48-5-352 (2019)

Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property

✓ 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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(a) The provisions of any municipal charter to the contrary notwithstanding, in determining the fair market value of property within their respective tax jurisdictions for purposes of ad valorem property taxation, municipalities shall use the fair market value finally determined for the property for county ad valorem property taxation purposes. Fair market value shall be finally determined for county ad valorem property taxation purposes when all means for administrative and judicial review of the fair market value have been exhausted or are no longer available.

(b) As soon as the fair market value of property within a county is finally determined, such information shall be furnished without charge by the county to the governing authority of each municipality lying wholly or partially within the county.

History

Ga. L. 1890-91, p. 231, §§ 1, 2; Civil Code 1895, §§ 717, 718; Civil Code 1910, §§ 862, 863; Code 1933, § 92-4001; Code

1933, § 92-4002, enacted by Ga. L. 1974, p. 1206, § 2; Code 1933, §§ 91A-1501, 91A-1502, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions, decisions under former Civil Code 1910, § 862 are included in the annotations for this Code section. Property owner is entitled to a hearing at some time before the assessment of the value of the owner’s property becomes finally binding, and

a statute which attempts to authorize an assessment when the law does not afford the owner such a hearing will be declared unconstitutional. Shippen Bros. Lumber Co. v. Elliott, 134 Ga. 699, 68 S.E. 509, 1910 Ga. LEXIS 331 (1910), overruled, Collins v. Williams, 237 Ga. 576, 229 S.E.2d 388, 1976 Ga. LEXIS 1307 (1976).

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 642, 643.

Notes of Decisions

Cited in 1 case, 2007–2007 · leading case: Ferdinand v. City of East Point, 653 S.E.2d 529 (Ga. Ct. App. 2007).

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Ferdinand v. City of East Point, 653 S.E.2d 529 (Ga. Ct. App. 2007). · cites it 4× “8 Under OCGA§ 48-5-352 (a), “[f|air market value shall be finally determined for county ad valorem property taxation purposes when all means for administrative and judicial review of the fair market value have been exhausted or are no longer available.”

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.