O.C.G.A.

O.C.G.A. § 48-5-361 (2019)

Applicability to counties

✓ 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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Nothing contained in this article shall be construed to apply to any county unless application to counties is expressly provided in a particular provision of this article.

History

Ga. L. 1877, p. 125, § 5; Code 1882, § 3656f; Civil Code 1895, § 737; Civil

Code 1910, § 884; Code 1933, § 92-4406; Code 1933, § 91A-1512, enacted by Ga. L. 1978, p. 309, § 2.

ARTICLE 7 MISCELLANEOUS LOCAL ADMINISTRATIVE PROVISIONS

Annotations

Law reviews. For article, “Procedure and Problems in

Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).

OPINIONS OF THE ATTORNEY GENERAL Editor’s notes. - In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-39A are included in the annotations for this article. Payment of ad valorem property taxes would not prejudice a taxpayer’s appeal brought pursuant to

former Code 1933, § 92-6912 (see now O.C.G.A. § 48-5-311). If successful in such an appeal the taxpayer would be entitled to a refund under the provisions of former Code 1933, Ch. 92-39A (see now O.C.G.A. § 48-5-380). 1975 Op. Att’y Gen. No. 75-55 (decided under former Code 1933, Ch. 92-39A).