reglab/housing_qa huggingface dataset:
GA Code § 48-5-342.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-342.1. Digest Evaluation Cycles Established; Time for Review of Digest

  The commissioner shall by regulation establish the digest evaluation cycles for each of the counties in this state giving weight to the number of taxable parcels in each county, the geographical location of each county, and each such county's compliance with the provisions of Code Section 48-5-343.The starting date of each county's digest evaluation cycle shall be staggered so that the digest review year of one-third of the counties shall occur each year.   For those digests submitted by counties in their designated digest review year, the commissioner shall begin his or her review of the digest in accordance with Code Section 48-5-343 and shall, within 30 days after the date the state auditor furnishes to the commissioner the ratios established pursuant to paragraph (8) of subsection (b) of Code Section 48-5-274 or by August 1 of the next succeeding tax year, whichever comes later, approve or conditionally approve the digest.     (Code 1981, §48-5-342.1, enacted by Ga. L. 1992, p. 2494, § 3; Ga. L. 2000, p. 1683, § 4.)   Editor's notes.   - Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: "County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of Title 48 of the Official Code of Georgia Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act."
GA Code § 48-5-343 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-343. Approval of Digests

  The commissioner shall, when a county is in its digest review year, approve the digest of any such county as being reasonably uniform and equalized if the digest meets the following criteria:   The average assessment ratio for each class of property within the county shall be as close to the assessments provided for in Code Section 48-5-7 as is reasonably practicable;   The average assessment variance for each class of property within the county shall not be excessive with respect to that which is reasonably practicable; and   Within each class of property, assessment ratios of the properties shall not reveal any significant assessment bias.     The commissioner shall by regulation establish the statistical standards to be used in determining whether or not digests are in accordance with the uniformity requirements contained in subsection (a) of this Code section. The commissioner shall utilize information developed by the state auditor under Code Section 48-5-274.   If the assessed value of the portion of the digest that does not meet the uniformity requirements constitutes 10 percent or less of the assessed value of the total digest, the commissioner may approve the digest if, in his judgment, the approval will not substantially violate the concept of uniformity and equalization.     (Code 1981, §48-5-343, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1992, p. 2494, § 4; Ga. L. 2000, p. 1683, § 5.)   Editor's notes.   - Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: "County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of Title 48 of the Official Code of Georgia Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act."
GA Code § 48-5-344 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-344. Conditional Approval of Digests

  If the commissioner determines that in any one or more of the counties that is in a digest review year the taxable values of property are not reasonably uniform and equalized in accordance with the requirements of subsection (a) of Code Section 48-5-343, he shall conditionally approve the digest and notify the county board of tax assessors in writing of his action.   The written notification shall contain:   A list of specific reasons that resulted in the digest being conditionally approved;   A list of the statistical standards used by the commissioner when examining the digest; and   Any other information the commissioner believes would be of assistance to the county board of tax assessors in correcting the deficiencies that resulted in the digest being conditionally approved or in otherwise making the digest reasonably uniform and equalized.       (Code 1981, §48-5-344, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 3; Ga. L. 1992, p. 2494, § 5; Ga. L. 2000, p. 1683, § 6.)   Editor's notes.   - Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: "County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of Title 48 of the Official Code of Georgia Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act."
GA Code § 48-5-347 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-347. Ad Valorem Assessment Review Commission Created; Appointment of Members; Terms; Vacancies; Expenses

 Reserved. Repealed by Ga. L. 1991, p. 728, § 6, effective April 10, 1991.   Editor's notes.   - This Code section was based on Ga. L. 1988, p. 1763, § 1.
GA Code § 48-5-349 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-349. Composition of Commission Members

 Reserved. Repealed by Ga. L. 1991, p. 728, § 8, effective April 10, 1991.   Editor's notes.   - This Code section was based on Ga. L. 1988, p. 1763, § 1.
GA Code § 48-5-349.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-349.1. Commission Chairman; Appeals Boards; Assignment of Commission to Department

 Reserved.Repealed by Ga. L. 1991, p. 728, § 9, effective April 10, 1991.   Editor's notes.   - This Code section was enacted by Ga. L. 1988, p. 1763, § 1 and amended by Ga. L. 1990, p. 291, § 1.
GA Code § 48-5-349.3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-349.3. Appeal to Superior Court

 The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the superior court of the county dissatisfied with the decision.Any appeal to the superior court shall be taken, so far as is applicable, in the manner provided by law for appeals to the superior court from decisions of the commissioner.    (Code 1981, §48-5-349.3, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 11.)
GA Code § 48-5-349.4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|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.)
GA Code § 48-5-349.5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 5A - Examination of County Tax Digests|§ 48-5-349.5. Annual Report

 Not later than January 20, 1990, and not later than the twentieth day of January of each year thereafter, the commissioner shall submit to the Senate Finance Committee and to the Ways and Means Committee of the House of Representatives an annual report concerning the implementation of this article. Such report shall contain such statistics and other matter as may be pertinent in determining from year to year the progress of the counties of this state in achieving the purpose and intent of this article, a statement of any state funds withheld from counties pursuant to this article and of the relevant circumstances, and such other matter as may be deemed pertinent by the commissioner.    (Code 1981, §48-5-349.5, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1992, p. 6, § 48; Ga. L. 2009, p. 303, § 11/HB 117.)   Editor's notes.   - Ga. L. 2009, p. 303, § 20/HB 117, not codified by the General Assembly, provides that: "This Act is intended to reflect the current internal organization of the Georgia Senate and House of Representatives and is not otherwise intended to change substantive law. In the event of a conflict with any other Act of the 2009 General Assembly, such other Act shall control over this Act."
GA Code § 48-5-350 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-350. Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities

 Every municipality may levy and collect municipal taxes upon all taxable property within the limits of the municipality to provide for financial assistance to its development authority or a joint county and municipal development authority for the purpose of developing trade, commerce, industry, and employment opportunities. The tax levied for the purposes provided in this Code section shall not exceed three mills per dollar upon the assessed value of the property; provided, however, the authorization contained in this Code section to levy and collect such tax shall not be deemed to be exclusive and shall not prevent any municipality from exercising any additional power granted to it pursuant to any constitutional amendment, whether general or special, to levy any ad valorem tax for the purpose of providing financial assistance to any municipal or joint county and municipal development authority. The exceptions to the three mill per dollar tax limitation contained in the proviso of the preceding sentence shall not be construed so as to affect any action pending in court on February 20, 1984.   (Ga. L. 1977, p. 1034, § 1; Ga. L. 1978, p. 2008, § 1; Code 1933, § 91A-1506.1, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 45; Ga. L. 1984, p. 805, § 1; Ga. L. 1988, p. 1748, § 2.)   Law reviews.   - For article discussing tax-exempt financing in Georgia, see 18 Ga. St. B. J. 20 (1981).    JUDICIAL DECISIONS
GA Code § 48-5-351 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-351. Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems

 Each municipality may levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems.   (Ga. L. 1946, p. 24, § 1; Code 1933, § 91A-1506, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Teachers Retirement System of Georgia, T. 47, C. 3.    RESEARCH REFERENCES
GA Code § 48-5-352 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-352. 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

  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.   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.    (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.)    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.
GA Code § 48-5-353 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-353. Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes

 Except as otherwise provided in Code Section 48-5-7, the board of tax assessors in each municipality which has such a board pursuant to the municipal charter shall use as the basis for fair market value of property subject to both municipal and county ad valorem taxation the 100 percent fair market value determined for the property for county ad valorem taxation purposes before being reduced to the 40 percent assessed value required by law for county ad valorem taxation purposes.   (Code 1933, § 92-4004, enacted by Ga. L. 1972, p. 1103, § 1; Ga. L. 1973, p. 913, § 1; Ga. L. 1974, p. 1206, § 4; Code 1933, § 91A-1503, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 599, § 1; Ga. L. 1992, p. 1226, § 1; Ga. L. 1994, p. 237, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-354 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-354. Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants

 The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.    (Code 1981, §48-5-354, enacted by Ga. L. 1993, p. 1292, § 4.)   Cross references.   - Regulation of business of transient merchants, T. 43, C. 46.
GA Code § 48-5-355 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-355. Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers

 Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car and the surrender of the bill of lading, to apportion the shipment or shipments between or among themselves without the payment of a special tax or license fee to any municipality as dealers or distributors of the goods or merchandise when:    The bill of lading for the shipment is taken in the name of an individual;   The freight is paid pro rata by the owners of the goods or merchandise; and   The goods or merchandise is being procured for the individual use of the purchasers and not for sale by them.    (Ga. L. 1914, p. 147, § 1; Code 1933, § 92-4106; Code 1933, § 91A-1505, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Warehouse receipts, bills of lading, and other documents of title, T. 11, A. 7.
GA Code § 48-5-356 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-356. Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State

 No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction into the municipality of any agricultural product raised in this state including, but not limited to, swine, cattle, sheep, goats, poultry, and the products of such animals when the sale and introduction are made by the producer of the product and the sale of the product is made within 90 days of the introduction of the product into the municipality. The exemptions provided in this Code section shall be in addition to all other exemptions from taxation and licensing provided by law for any such product.   (Ga. L. 1957, p. 607, § 1; Code 1933, § 91A-1507, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Dealers in agricultural products, T. 2, C. 9.
GA Code § 48-5-357 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-357. Frontage Owned by State or Subdivisions Abutting Streets or Sidewalks Treated as Owned by Individuals for Purpose of Assessment for Improvements; Designation of Signers

 Whenever the owners of land abutting on any street or sidewalk petition to have the street or sidewalk improved and the state or any of its political subdivisions is the owner of property abutting on the street, the frontage owned by the state or political subdivision shall be counted as if owned by an individual and shall be treated as if owned by an individual for the purposes of assessment. When the state is the owner of the property, the Governor may sign the application for and in behalf of the state. When a county is the owner of the property, the county governing authority may sign in behalf of the county. When a municipality is the owner of the property, the mayor of the municipality where the property is located may sign in behalf of the municipality.   (Ga. L. 1906, p. 119, § 1; Civil Code 1910, § 871; Code 1933, § 92-4202; Code 1933, § 91A-1509, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-358 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-358. Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales at Public Auction; Right of Redemption

 Each municipality may enforce the collection of any amount due or to become due for paving streets or alleys, laying sewers and drains, or cleaning or repairing privy vaults by execution issued by the municipal finance officer against the persons who owe the debts. The execution may be levied by the marshal on the real property of the owners and, after proceedings as in cases of sales for municipal taxes, the property may be sold at public auction. All sales under execution made by municipalities shall be subject to both purchase by the municipality and the right of redemption by the owner after sale.   (Ga. L. 1884-85, p. 148, § 1; Civil Code 1895, § 723; Civil Code 1910, § 869; Code 1933, § 92-4201; Code 1933, § 91A-1508, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Execution, levy, and sale on unpaid municipal assessments or interest, § 36-39-21.    JUDICIAL DECISIONS
GA Code § 48-5-360 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-360. Issuance and Service of Summons of Garnishment Against Person Holding Property of Defendant Owing Municipal Taxes; Entries on Execution and Returns; Proceedings

  When any finance officer or other person authorized to collect the taxes due any municipality can find no property of the defendant on which to levy a tax execution, he shall make an entry to that effect on the execution and may then issue summons of garnishment without making affidavit or giving bond against any person who he believes is indebted to the defendant or who he believes has property, money, or effects of the defendant in his hands. The summons of garnishment shall be served by the finance officer, other tax collector, sheriff, or any constable of the county in which the garnishee resides at least 15 days before the sitting of the superior court or city court of the county in which the municipality is located and shall be returned to such appropriate court.   The finance officer or other person authorized to collect taxes shall enter on the execution the name of the person garnished and shall return the execution to the court. The subsequent proceedings on the garnishment shall be the same as on garnishments in cases when judgment has been obtained.    (Ga. L. 1890-91, p. 53, §§ 1, 2; Civil Code 1895, §§ 729, 730; Civil Code 1910, §§ 876, 877; Code 1933, §§ 92-4301, 92-4302; Code 1933, § 91A-1510, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-361 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 6 - Municipal Taxation|§ 48-5-361. Applicability to Counties

 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.   (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.)