reglab/housing_qa huggingface dataset:
GA Code § 48-5-261 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-261. Classification of Counties for Administration of Part

 For the purpose of administering this part, the counties of this state are placed in the following classes:    Class I - Counties having less than 3,000 parcels of real property;   Class II - Counties having at least 3,000 but less than 8,000 parcels of real property;   Class III - Counties having at least 8,000 but less than 15,000 parcels of real property;   Class IV - Counties having at least 15,000 but less than 25,000 parcels of real property;   Class V - Counties having at least 25,000 but less than 35,000 parcels of real property;   Class VI - Counties having at least 35,000 but less than 50,000 parcels of real property;   Class VII - Counties having at least 50,000 but less than 100,000 parcels of real property; and   Class VIII - Counties having at least 100,000 or more parcels of real property.    (Ga. L. 1972, p. 1104, § 3; Code 1933, § 91A-1403, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-262 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-262. Composition and Duties of County Appraisal Staffs; "County Civil Service System" Defined

  Class I counties shall provide for an appraisal staff pursuant to paragraph (1) of Code Section 48-5-260 by:   Employing a full-time appraiser;   Contracting with a contiguous county to provide the staff requirement; or   Contracting with a professional appraisal person to provide the staff requirement.     Each county other than Class I counties shall employ a minimum staff of appraisers, to be known as the county property appraisal staff, to perform the duties set forth in this part. For compensation purposes, the appraisers will be designated, lowest grade first, as Appraiser I, Appraiser II, Appraiser III, and Appraiser IV.   The minimum staff requirement for each county shall be as follows:   Class II counties - One Appraiser III;   Class III counties - One Appraiser III and one Appraiser I;   Class IV counties - One Appraiser III, one Appraiser II, and one Appraiser I;   Class V counties - Two Appraisers III, two Appraisers II, and one Appraiser I;   Class VI counties - One Appraiser IV, two Appraisers III, two Appraisers II, and one Appraiser I;   Class VII counties - One Appraiser IV, four Appraisers III, one Appraiser II, and two Appraisers I;   Class VIII counties - Two Appraisers IV, eight Appraisers III, five Appraisers II, and five Appraisers I.     The establishment of minimum staff requirements shall not preclude any county from employing additional appraisers in order to carry out this part.     As used in this subsection, the term "county civil service system" means any county civil service system, county merit system, county personnel plan or policy, or stated rules of work.   The county governing authority shall be authorized, in its discretion and upon adoption of the appropriate resolution or ordinance, to provide that staff and employees of the county board of tax assessors shall be positions of employment covered by the county civil service system. Following the adoption of such ordinance or resolution, the county board of tax assessors may hire and manage such employees, but only in compliance with the county civil service system. The failure of the county board of tax assessors to comply with the requirements of such system shall be grounds for removal of one or more members of the county board of tax assessors pursuant to subsection (b) of Code Section 48-5-295.      (Ga. L. 1972, p. 1104, § 4; Code 1933, § 91A-1404, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 1370, § 1.)    JUDICIAL DECISIONS
GA Code § 48-5-264 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-264. Designation and Duties of Chief Appraiser

  The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the chief appraiser of the county. The chief appraiser shall be responsible for:   The operation and functioning of the county property appraisal staff;   Certifying and signing documents prepared by the staff; and   Implementing procedures deemed necessary for the efficient operation of the staff.     The chief appraiser may appoint an assistant and may delegate his authority in writing to the assistant.   The chief appraiser may be a member of the county board of tax assessors.    (Ga. L. 1972, p. 1104, § 6; Code 1933, § 91A-1406, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-264.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-264.1. Right of Chief Appraiser and Others to Inspect Property; Supplying Identification to Occupant of Property; Statement to Be Included in Tax Bill

  The chief appraiser, other members of the county property appraisal staff, authorized agents of the county board of tax assessors, and members of the county board of tax assessors who are conducting official business of the chief appraiser, the county appraisal staff, or the county board of tax assessors may go upon property outside of buildings, posted or otherwise, in order to carry out the duty of making appraisals of the fair market value of taxable property in the county, other than property returned directly to the commissioner; provided, however, such person representing such chief appraiser, appraisal staff, or county board of tax assessors shall carry identification which is sufficiently prominent to permit the occupant to readily ascertain that such person is such representative. Such representative shall not enter upon the property unless reasonable notice has been provided to the owner and to the occupant of the property regarding the purpose for which such person is entering upon such property.   The county tax commissioner shall include a statement with the ad valorem tax bill of each taxpayer notifying the taxpayer of the right to file an ad valorem property tax return. A notification of the right of taxpayers to file ad valorem property tax returns shall also be maintained by the tax commissioner on the official website of the county.     (Code 1981, §48-5-264.1, enacted by Ga. L. 1991, p. 666, § 1; Ga. L. 2009, p. 646, § 2/HB 304.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1991, a comma was inserted following "however" near the middle of this Code section (now subsection (a)).
GA Code § 48-5-266 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-266. Submission by Chief Appraiser of Assessment List With Supporting Information; Attendance and Providing of Information at Appeal Hearings

  The chief appraiser shall submit a certified list of assessments for all taxable property within the county to the county board of tax assessors. The list shall be accompanied by any supporting information requested by the board of tax assessors and shall be submitted within the time prescribed by the board of tax assessors.   The chief appraiser or his delegate shall attend all hearings on appeals of assessments made to the county board of equalization. He shall provide the county board of equalization with the information supporting the appraisal and assessment which has been appealed.    (Ga. L. 1972, p. 1104, § 8; Code 1933, § 91A-1408, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-268 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-268. Training Courses for New Appraisers; Continuing Education for Experienced Appraisers; Member of County Appraisal Staff to Appraise Tangible Personal Property

  The department may prepare, instruct, operate, and administer courses of instruction deemed necessary to provide for the training of new appraisers and the continuing education of experienced appraisers.     The department shall prepare, instruct, operate, and administer courses of instruction for the training of new appraisers and the continuing education of experienced appraisers in the appraisal of tangible personal property.   In all counties except Class I counties, the chief appraiser shall designate at least one person on the county appraisal staff to be responsible for the appraisal of tangible personal property. Any person or persons so designated shall be required to attend the standard approved training courses operated by the department in accordance with this subsection as part of their duties specified in subsection (b) of Code Section 48-5-263.     The department may contract with any institution of higher education in this state to provide the courses of instruction, or any part of the courses, called for in this Code section.    (Ga. L. 1972, p. 1104, § 10; Code 1933, § 91A-1410, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1554, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-269.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-269.1. Adoption by Commissioner and Requirement of Use of Uniform Procedural Manual for Appraising Tangible Personal Property

  The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.   The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.    (Code 1933, § 91A-1411.1, enacted by Ga. L. 1981, p. 1554, § 3; Ga. L. 1997, p. 1059, § 1.)
GA Code § 48-5-270 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-270. Commissioner's Authority to Purchase, Develop, Prescribe, and Improve Electronic Data Processing Systems Regarding Property Valuation and Assessment

 The commissioner is authorized, from funds appropriated to the department, to develop and prescribe systems of data collection, appraisal, and assessment and any other systems relating to property valuation and assessment utilizing electronic data processing systems and equipment for use by county boards of tax assessors. The commissioner may purchase existing systems and services from other government agencies, educational institutions, or private businesses or contract with these entities for the development of information and new systems that may be utilized by county boards of tax assessors in property valuation and assessment. The commissioner shall actively seek out technological advancements and systems that will improve the uniformity, fairness, and efficiency of property valuations and assessments and include his or her recommendations in the annual budget request.   (Ga. L. 1972, p. 1104, § 13; Code 1933, § 91A-1412, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 190, § 1.)
GA Code § 48-5-271 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-271. Table of Values for Conservation Use Value of Forest Land

  The commissioner shall promulgate and county tax officials shall follow uniform rules and regulations establishing a table of values for the conservation use value of forest land conservation use property. Such values shall be the same as provided for forest land values under Code Section 48-5-269.   In no event may the forest land conservation use value of any forest land conservation use property in the table of values established by the commissioner under this Code section for the taxable year beginning January 1, 2010, or any subsequent taxable year increase or decrease by more than 3 percent from its forest land conservation use value as set forth in the table of values established by the commissioner under this Code section. The limitations imposed by this subsection shall apply to the total value of all the forest land conservation use property that is the subject of an individual covenant.     (Code 1981, §48-5-271, as enacted by Ga. L. 2008, p. 297, § 3/HB 1211.)   Editor's notes.   - The former Code section, concerning examination by the commissioner of county tax digests for uniformity of property valuation between counties, was repealed by Ga. L. 1988, p. 1763, § 3, effective January 1, 1989, and was based on Ga. L. 1966, p. 45, § 1; Ga. L. 1970, p. 91, §§ 1, 2; Ga. L. 1970, p. 642, § 1; Ga. L. 1972, p. 174, § 1; Code 1933, § 91A-1413, enacted by Ga. L. 1978, p. 309, § 2. For present similar provisions, see Code Section 48-5-340 et seq.
GA Code § 48-5-272 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-272. Duty of County Board of Tax Assessors and County Governing Authority to Effect Adjustments to Digest and Millage Levy

 Reserved. Repealed by Ga. L. 1988, p. 1763, § 4, effective January 1, 1989.   Editor's notes.   - Ga. L. 2017, p. 774, § 48/HB 323, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, designated this Code section as reserved.
GA Code § 48-5-273 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-273. Counties to Submit Tax Rate to Commissioner

 The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.   (Ga. L. 1972, p. 174, § 3; Code 1933, § 91A-1415, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS     Property classification scheme is not unconstitutional.  - No language in this 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 now Ga. 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).    Subclassification of tangible personal property.  - Ga. L. 1972, p. 174, § 3 and former Code 1933, §§ 92-7001 and 92-7002 do 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).    Cited in  In re Board of Twiggs County Comm'rs, 249 Ga. 642, 292 S.E.2d 673 (1982), overruled on other grounds by Duke v. State, 829 S.E.2d 348, 2019 Ga. LEXIS 406 (Ga. 2019).
GA Code § 48-5-275 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 1 - Equalization of Assessments|§ 48-5-275. Applicability of Part

 This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county as a unit in applying this part without regard to other distinctions existing between incorporated and unincorporated areas within each county.   (Ga. L. 1972, p. 1104, § 2; Code 1933, § 91A-1402, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS    Editor's notes.   - In light of the similarity of the statutory provisions, decisions under former Ga. L. 1970, p. 542, § 1, are included in the annotations for this Code section.
GA Code § 48-5-290 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 2 - County Boards of Tax Assessors|§ 48-5-290. Creation of County Board of Tax Assessors; Appointment and Number of Members; Commission; Noneligibility of Certain Individuals

  There is established a county board of tax assessors in each of the several counties of this state.   Except as provided in Code Section 48-5-309 with respect to the election of board members, each county board of tax assessors shall consist of not less than three nor more than five members to be appointed by the county governing authority.   The order making an appointment to the county board of tax assessors shall be regularly entered upon the record of the superior court of the county. A certificate from the clerk of the superior court reciting the order and stating that the person appointed has taken the oath required by law shall constitute the commission of a member. No other commission shall be required. The clerk of the superior court shall transmit a copy of the certificate to the commissioner within five days of the date the oath is administered.   No individual may be appointed or reappointed to a county board of tax assessors when the individual is related to a member of the county governing authority in one or more of the following degrees:   Mother or mother-in-law;   Father or father-in-law;   Sister or sister-in-law;   Brother or brother-in-law;   Grandmother or grandmother by marriage;   Grandfather or grandfather by marriage;   Son or son-in-law; or   Daughter or daughter-in-law.      (Ga. L. 1913, p. 123, § 2; Code 1933, § 92-6903; Ga. L. 1951, p. 715, § 1; Ga. L. 1978, p. 1751, § 1; Code 1933, § 91A-1432, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 40; Ga. L. 1986, p. 1322, § 2; Ga. L. 2006, p. 819, § 2/HB 1502.)   Law reviews.   - For survey article on labor and employment law, see 60 Mercer L. Rev. 217 (2008).    JUDICIAL DECISIONS
GA Code § 48-5-291 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 2 - County Boards of Tax Assessors|§ 48-5-291. Qualifications for Members; Approved Appraisal Courses; Rules and Regulations

  No individual shall serve as a member of the county board of tax assessors who:   Is less than 21 years of age;   Fails to make his or her residence within the county within six months after taking the oath of office as a member of the board;   Does not hold a high school diploma or its equivalent;   Has not successfully completed 40 hours of training either prior to or within 180 days of appointment as provided in subsection (b) of this Code section;   Has not obtained and maintained a certificate issued by the commissioner; and   In addition to the training required in paragraph (4) of this Code section, does not successfully complete an additional 40 hours of approved appraisal courses as provided in subsection (b) of this Code section during each two calendar years of tenure as a member of the county board of tax assessors.     Approved appraisal courses shall be courses of instruction covering the basic principles of appraisal and assessing of all classes and types of property including instruction in the fundamentals of Georgia law covering the appraisal and assessing of property for ad valorem tax purposes as prescribed and designated by the commissioner pursuant to Code Section 48-5-13. To ensure that the assessment functions are performed in a professional manner by competent assessors, meeting clearly specified professional qualifications, the commissioner shall develop, approve, and administer courses of instruction designed to qualify applicants or tax assessors under this Code section and to specify qualification requirements for certification. The commissioner may contract with any professional appraisal organization or firm or institution of higher education in this state to provide the necessary courses of instruction or any part of any such course pursuant to Code Section 48-5-13.   The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.    (Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6905; Ga. L. 1972, p. 1114, § 2; Ga. L. 1976, p. 1744, § 2; Ga. L. 1977, p. 302, § 1; Ga. L. 1977, p. 666, § 1; Code 1933, § 91A-1435, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 576, § 1; Ga. L. 2006, p. 819, § 3/HB 1502; Ga. L. 2010, p. 1104, § 4-2/SB 346.)    JUDICIAL DECISIONS
GA Code § 48-5-292 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 2 - County Boards of Tax Assessors|§ 48-5-292. Ineligibility of County Tax Assessors to Hold Other Offices; Applicability in Certain Counties

  No member of a county board of tax assessors shall be eligible to hold any state, county, or municipal office during the time he holds such office. A member of the board may be reappointed to succeed himself as a member of the board.   Reserved.   In any county in this state with a population of 100,000 or more according to the United States decennial census of 1990 or any future such census, no member of a county board of tax assessors shall be eligible to hold any county property appraisal staff position during the time such person holds office as a member of a county board of tax assessors, except as otherwise provided by law.   In any county in this state in which a chief appraiser or a member of the county property appraisal staff is not otherwise prohibited under this Code section from serving simultaneously as a member of the county board of tax assessors and is serving simultaneously in such capacity, such chief appraiser or member of the county property appraisal staff shall upon ceasing to serve as chief appraiser or member of the county property appraisal staff automatically cease to serve as a member of the county board of tax assessors.Any vacancy created on the county board of tax assessors under this subsection shall be filled in the manner provided under subsection (a) of Code Section 48-5-295.    (Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6907; Ga. L. 1961, p. 563, § 1; Code 1933, § 91A-1437, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 514, § 2; Ga. L. 1993, p. 603, § 1; Ga. L. 1994, p. 237, § 2; Ga. L. 1994, p. 507, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-293 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5 - Uniform Property Tax Administration and Equalization|Part 2 - County Boards of Tax Assessors|§ 48-5-293. Oaths of Office

 Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of the county to perform faithfully and impartially the duties imposed upon him by law. In addition, he shall also take the oath required of all public officers as provided in Code Section 45-3-1.   (Ga. L. 1913, p. 123, § 4; Code 1933, § 92-6906; Code 1933, § 91A-1436, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES