reglab/housing_qa huggingface dataset:
GA Code § 48-5-304 (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|§ 48-5-304. Conditions, Procedures, and Limitations on Approval of Tax Digests When Assessments in Arbitration or on Appeal; Withholding of Grants by Office of the State Treasurer

  The commissioner shall not approve any digest of any county when the assessed value that is in dispute for any property or properties on appeal or in arbitration exceeds 5 percent of the total assessed value of the total taxable digest of the county for the same year. In any year in which a complete revaluation or reappraisal program is implemented, the commissioner shall not approve a digest of any county when 8 percent or more of the assessed value in dispute is in arbitration or on appeal and 8 percent or more of the number of properties is in arbitration or on appeal. When the assessed value in dispute on any one appeal or arbitration exceeds 1.5 percent of the total assessed value of the total taxable digest of the county for the same year, such appeal or arbitration may be excluded by the commissioner in making his or her determination of whether the digest may be approved under the limitations provided for in this Code section. Where appeals have been filed or arbitrations demanded, the assessment or assessments fixed by the board of tax assessors shall be listed together with the return value on the assessments and forwarded in a separate listing to the commissioner at the time the digest is filed for examination and approval.   The commissioner shall not approve any digest or portion thereof for any class or strata of property where evidence exists that the county has substantially failed to comply with the provisions of this title or the rules and regulations of the commissioner for valuation of such class or strata of property. The commissioner shall adopt rules and regulations to give effect to this provision.   The Office of the State Treasurer shall withhold any and all grants appropriated to any county until the county tax digest for the previous calendar year has been submitted to the commissioner as required by law.    (Ga. L. 1971, p. 301, §§ 1, 2; Ga. L. 1972, p. 824, § 1; Code 1933, § 91A-1445, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1986, p. 747, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2000, p. 136, § 48; Ga. L. 2000, p. 1705, § 1; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2010, p. 1104, § 11-1/SB 346; Ga. L. 2014, p. 672, § 3/HB 755.)    JUDICIAL DECISIONS
GA Code § 48-5-305 (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|§ 48-5-305. Valuation of Property Not in Digest

  The county board of tax assessors may provide, pursuant to rules or regulations promulgated by the board and consistent with this article, the manner of ascertaining the fair market value for taxation of any real or personal property not appearing in the digest of any year within the period of the statute of limitations.   It is the purpose and intent of this Code section to confer upon the county board of tax assessors full power and authority necessary to have placed upon the digest an assessment of the fair market value of all property in the county of every character which is subject to taxation and for which either state or county taxes have not been paid in full.   Nothing contained in this Code section shall apply to those persons who are required to make their returns to the commissioner.    (Ga. L. 1913, p. 123, § 8; Code 1933, § 92-6915; Ga. L. 1937, p. 517, § 5; Code 1933, § 91A-1442, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 41.)    JUDICIAL DECISIONS
GA Code § 48-5-306.1 (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 2 - County Boards of Tax Assessors|§ 48-5-306.1. Brochures Describing Exemptions and Preferential Assessments Available to Taxpayers

  The tax commissioner shall annually prepare and maintain a brochure or other publication describing the exemptions and preferential assessments available to the taxpayers of the county along with the conditions of eligibility and deadlines for applying for each. Such brochure or other publication shall also describe the requirements and deadlines for the return of property for taxation and the appeal procedures and such other information as the tax commissioner or board of tax assessors may determine to be helpful to the property owner. Such brochure or other publication shall be available freely to taxpayers in the office of the tax commissioner and board of assessors and shall also be mailed or otherwise delivered to the appropriate taxpayer under the following conditions:   Upon the transfer of residential or agricultural property for which a properly completed real estate transfer tax form has been filed;   Whenever a homestead exemption has been newly approved or whenever an existing homestead exemption has been modified with new conditions of eligibility; and   Whenever a preferential assessment with respect to ad valorem property taxes is enacted or modified.     The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.     (Code 1981, §48-5-306.1, enacted by Ga. L. 1999, p. 1043, § 2.)   Editor's notes.   - Ga. L. 1999, p. 1043, § 4, not codified by the General Assembly, provides that the Act shall be applicable to all assessments and proceedings commenced on or after January 1, 2000.
GA Code § 48-5-307 (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|§ 48-5-307. Service of Papers; Fees

 Whenever, pursuant to this part, any notice, subpoena, or writing is required to be given or served, the notice, subpoena, or writing may be served by any sheriff, deputy sheriff, or lawful constable. Each such officer shall be paid for his services the same fees as are paid officers for serving similar process in civil actions; and the fees shall be paid from the county treasury in the same manner as other payments by the county are made.   (Ga. L. 1913, p. 123, § 9; Code 1933, § 92-6916; Code 1933, § 91A-1443, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Fees for sheriff's services, § 15-16-21.    RESEARCH REFERENCES
GA Code § 48-5-308 (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|§ 48-5-308. Effect of Part on Laws Granting Additional Authority to County Boards of Tax Assessors

 It is not the intention or the purpose of this part to repeal any law enacted prior to January 1, 1980, granting to any county board of tax assessors additional powers or authority not contained in this part.   (Ga. L. 1937, p. 517, § 6; Code 1933, § 91A-1446, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-309 (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|§ 48-5-309. Applicability to Counties Electing Members of Board of Tax Assessors

 Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302 through 48-5-308 regarding appointment, terms of office, vacancies, removals, qualifications, or compensation of members of county boards of tax assessors shall apply to any county which has elected to elect the members of its county board of tax assessors.   (Ga. L. 1972, p. 1114, § 6; Code 1933, § 91A-1434, enacted by Ga. L. 1978, p. 309, § 2.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1991, the comma was deleted following "assessors" near the middle of this Code section.
GA Code § 48-5-312 (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|§ 48-5-312. Status of Ad Valorem Taxes Pending Review in Certain Counties and Municipalities; Petition for Lower Assessment Due to Casualty

 Reserved. Repealed by Ga. L. 1996, p. 798, § 1, effective July 1, 1996.   Editor's notes.   - This Code section was based on Ga. L. 1974, p. 2489, §§ 1-3; Code 1933, 91A-1450, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 538, § 1; Ga. L. 1991, p. 303, § 4.
GA Code § 48-5-313 (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|§ 48-5-313. Applicability of Part

 Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner.   (Ga. L. 1913, p. 123, § 8; Code 1933, § 92-6901; Code 1933, § 91A-1430, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-314 (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|§ 48-5-314. Confidentiality of Taxpayer Records; Exceptions; Penalties

    All records of the county board of tax assessors which consist of materials other than the return obtained from or furnished by an ad valorem taxpayer shall be confidential and shall not be subject to inspection by any person other than authorized personnel of appropriate tax administrators. As an illustration of the foregoing, materials which are confidential shall include, but shall not be limited to, taxpayers' accounting records, profit and loss statements, income and expense statements, balance sheets, and depreciation schedules. Such information shall remain confidential when it is made part of an appeal file. Nothing in this Code section, however, shall prevent any disclosure necessary or proper to the collection of any tax in any administrative or court proceeding.   Records which consist of materials containing information gathered by personnel of the county board of tax assessors, such as field cards, shall not be confidential and are subject to inspection at all times during office hours. The provisions of this paragraph shall not remove the confidentiality of materials such as are specified in paragraph (1) of this subsection.   Failure of the county board of tax assessors to make available records which are not confidential as provided in paragraph (2) of this subsection shall be a misdemeanor.     Any person who knowingly and willfully furnishes information which is confidential under this Code section to a person who is not authorized by law to receive such information shall upon conviction be subject to a civil penalty not to exceed $1,000.00.     (Code 1981, §48-5-314, enacted by Ga. L. 1986, p. 747, § 2; Ga. L. 1987, p. 558, § 1; Ga. L. 1999, p. 81, § 48.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1987, in the second sentence of paragraph (a)(2), "paragraph" was substituted for "subsection" and "paragraph (1)" was substituted for "subsection (1)".   Editor's notes.   - Ga. L. 1986, p. 747, § 3, not codified by the General Assembly, provided: "This Act shall become effective upon its approval by the Governor [approved April 3, 1986] or upon its becoming law without such approval, except that no prosecution shall be made pursuant to this Act for any act committed before July 1, 1986."   Law reviews.   - For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).    JUDICIAL DECISIONS
GA Code § 48-5-331 (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 3 - State Loans to Counties|§ 48-5-331. Capital Fund for Loans to Counties for Property Valuation and Equalization Purposes

 All funds appropriated to the department for the purpose of making loans to counties to aid in defraying the cost of property valuation and equalization programs for ad valorem tax purposes, when such funds were or are included in an allotment approved by the Governor, shall be deemed to create a capital fund to be administered by the commissioner for the purpose of making loans for property valuation and equalization purposes authorized by law. Any funds which are repaid to the commissioner in accordance with the terms of the loans shall become a part of the capital fund and may be reloaned by the commissioner in the manner and under the terms authorized by law.   (Ga. L. 1962, p. 447, § 1; Code 1933, § 91A-1461, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-441 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-441. Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive

    For the purposes of ad valorem taxation, motor vehicles shall be classified as a separate and distinct class of tangible property. Such class of tangible property shall be divided into two distinct and separate subclasses of tangible property with one subclass including heavy-duty equipment motor vehicles as defined in Code Section 48-5-505 and the other subclass including all other motor vehicles. The procedures prescribed by this article for returning motor vehicles, excluding heavy-duty equipment motor vehicles as defined in Code Section 48-5-505, for taxation, determining the applicable rates for taxation, and collecting the ad valorem tax imposed on motor vehicles shall be exclusive.   This subsection shall not apply to motor vehicles subject to Code Section 48-5-441.1.     For the purposes of ad valorem taxation, mobile homes shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for returning mobile homes for taxation, determining the applicable rates for taxation, and collecting the ad valorem tax imposed on mobile homes shall be exclusive.     For the purposes of ad valorem taxation, commercial vehicles shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for returning commercial vehicles for taxation and for determining the valuation of commercial vehicles shall be exclusive and as provided for in Code Section 48-5-442.1. All other procedures prescribed by this article for the taxation of motor vehicles shall be applicable to the taxation of commercial vehicles.   This subsection shall not apply to motor vehicles subject to Code Section 48-5-441.1.      (Ga. L. 1966, p. 517, § 1; Ga. L. 1976, p. 1529, § 1; Code 1933, §§ 91A-1901, 91A-1920, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 957, § 2; Ga. L. 1998, p. 1145, § 1; Ga. L. 2012, p. 257, § 1-2/HB 386.)   Editor's notes.   - Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act." As to this Code section, this Act became effective March 1, 2013.
GA Code § 48-5-441.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation

 In accordance with Article VII, Section I, Paragraph III(b)(3) of the Georgia Constitution, motor vehicles subject to the provisions of Code Section 48-5C-1 shall be classified as a separate and distinct class of tangible property for the purposes of ad valorem taxation.    (Code 1981, §48-5-441.1, enacted by Ga. L. 2012, p. 257, § 1-3/HB 386.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2012, "Code Section 48-5C-1" was substituted for "Code Section 48-5B-1" in this Code section.   Editor's notes.   - Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act." As to this Code section, this Act became effective March 1, 2013.
GA Code § 48-5-442 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-442. Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes

      For the taxable year beginning January 1, 2001, only, the commissioner shall prepare and distribute to each of the tax collectors and tax commissioners a uniform evaluation of all motor vehicles for use as the taxable value of the motor vehicles subject to this article. Each evaluation shall reflect the value which would result from taking 75 percent of the current fair market value and 25 percent of the current wholesale value for all motor vehicles as determined by the commissioner.   For all taxable years beginning on or after January 1, 2002, the commissioner shall prepare at least annually and distribute to each of the tax collectors and tax commissioners a uniform evaluation of all motor vehicles for use as the taxable value of the motor vehicles subject to this article. Each evaluation shall reflect the average of the current fair market value and the current wholesale value for all motor vehicles as determined by the commissioner.     The commissioner shall prepare annually and distribute to each of the tax collectors and tax commissioners uniform procedures for the evaluation of all mobile homes subject to this article.     Notwithstanding subsection (a) of this Code section, all antique and hobby or special interest motor vehicles, as defined in Code Section 48-5-440, shall, notwithstanding true fair market value if any, be deemed by the commissioner to have a fair market value of $100.00 in the uniform evaluation prepared and distributed annually by the commissioner.   This Code section shall not apply to commercial vehicles.    (Ga. L. 1966, p. 517, § 10; Ga. L. 1976, p. 1529, § 11; Code 1933, § 91A-1933, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1993, p. 1678, § 3; Ga. L. 1995, p. 809, § 15; Ga. L. 1997, p. 957, § 3; Ga. L. 2000, p. 416, § 2.)   Editor's notes.   - Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: "Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act, shall stand repealed on the effective date of this Act." The Act became effective January 1, 1997.
GA Code § 48-5-442.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-442.1. Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes

  As used in this Code section, the term:   "Georgia fleet mileage ratio" means a fraction, the numerator of which is the total miles driven in Georgia by all commercial vehicles registered in Georgia under the International Registration Plan pursuant to Code Section 40-2-88, and the denominator of which is the total miles driven within and without Georgia by such commercial vehicles.   "Gross capital cost" means the freight on board, delivered cost of a commercial vehicle to the purchaser of such commercial vehicle but shall not include any excise or use taxes paid as a part of such purchase.     The valuation of a commercial vehicle, trailer, or semitrailer for ad valorem tax purposes shall be determined as follows:   The gross capital cost of a commercial vehicle, trailer, or semitrailer shall be multiplied by a percentage factor representing the remainder of such vehicle's value after depreciation according to a depreciation schedule which the commissioner shall annually prepare and distribute to each of the tax collectors and tax commissioners. Except as provided in paragraph (2) of this subsection, the resulting value of such commercial vehicle, trailer, or semitrailer shall be assessed at the rate of 40 percent of such value for ad valorem tax purposes in this state; or   For a trailer, a semitrailer, or a commercial vehicle which is not registered in Georgia under the International Registration Plan pursuant to Code Section 40-2-88, the assessment calculated under paragraph (1) of this subsection shall be multiplied by the Georgia fleet mileage ratio. The resulting apportioned value shall be the Georgia assessed value of the commercial vehicle, trailer, or semitrailer for ad valorem tax purposes in this state.       (Code 1981, §48-5-442.1, enacted by Ga. L. 1997, p. 957, § 4; Ga. L. 2013, p. 32, § 3/HB 463.)   Editor's notes.   - Ga. L. 2013, p. 32, § 5/HB 463, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all registration, annual, or license fees of apportionable vehicles and ad valorem and alternative ad valorem taxes of apportionable vehicles on or after January 1, 2014.    JUDICIAL DECISIONS
GA Code § 48-5-443 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-443. Ad Valorem Tax Rate

 Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority on tangible property for the previous calendar year.   (Ga. L. 1966, p. 517, § 11; Ga. L. 1976, p. 1529, § 12; Code 1933, § 91A-1934, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS     Cited in  East W. Express, Inc. v. Collins, 264 Ga. 774, 449 S.E.2d 599 (1994); Fulton County Tax Comm'r v. GMC, 234 Ga. App. 459, 507 S.E.2d 772 (1998).    RESEARCH REFERENCES     Am. Jur. 2d.  - 72 Am. Jur. 2d, State and Local Taxation, § 613.
GA Code § 48-5-445 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes|Part 1 - General Provisions|§ 48-5-445. Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners

 The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.   (Ga. L. 1966, p. 517, § 9; Ga. L. 1976, p. 1529, § 10; Code 1933, § 91A-1932, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS