reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-295.1 - Performance review board

(a)
The county governing authority may, upon adoption of a resolution, request that a performance review of the county board of tax assessors be conducted. Such resolution shall be transmitted to the commissioner who shall appoint an independent performance review board within 30 days after receiving such resolution. The commissioner shall appoint three competent persons to serve as members of the performance review board, one of whom shall be an employee of the department and two of whom shall be chief appraisers, provided that neither chief appraiser shall be a chief appraiser for the county under review.
(b)
It shall be the duty of a performance review board to make a thorough and complete investigation of the county board of tax assessors with respect to all actions of the county board of tax assessors and appraisal staff regarding the technical competency of appraisal techniques and compliance with state law and regulations, including the Property Tax Appraisal Manual. The performance review board shall issue a written report of its findings to the commissioner and the county governing authority which shall include such evaluations, judgments, and recommendations as it deems appropriate. The county governing authority shall reimburse the members of the performance review board for reasonable expenses incurred in the performance of their duties, including mileage, meals, lodging, and costs of materials.
(c)
The findings of the report of the review board under subsection (b) of this Code section or of any audit performed by the Department of Revenue at the request of the Governor may 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
.
(d)
The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.
Amended by 2013 Ga. Laws 204,§ 3, eff. 7/1/2013.
Amended by 2005 Ga. Laws 31,§ 6, eff. 4/12/2005.
Amended by 2002 Ga. Laws 875, § 1, eff. 7/1/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-295.2 - Independent performance review board; written report; withholding of funds

(a)
The commissioner shall appoint an independent performance review board if he or she determines, through the examination of the digest for any county in a digest review year pursuant to Code Section
48-5-342
, that there is evidence which calls into question the technical competence of appraisal techniques and compliance with state law and regulations, including the Property Tax Appraisal Manual, with respect to the conservation use value of forest land.
(b)
The commissioner shall appoint three competent persons to serve as members of the performance review board, one of whom shall be an employee of the department and two of whom shall be chief appraisers, provided that neither chief appraiser shall be a chief appraiser for the county under review.
(c)
The performance review board shall issue a written report of its findings to the commissioner and the county governing authority which shall include such evaluations, judgments, and recommendations as it deems appropriate. The county governing authority shall reimburse the members of the performance review board for reasonable expenses incurred in the performance of their duties, including mileage, meals, lodging, and costs of materials.
(d)
The findings of the report of the review board under subsection (c) of this Code section or of any audit performed by the Department of Revenue or the Department of Audits shall be grounds for the state to withhold local assistance grants pursuant to Code Section
48-5A-3
; provided, however, that any portion of a local assistance grant designated for use by a board of education of any political subdivision shall not be withheld pursuant to this subsection. If the findings in the report of the performance review board indicate that the provisions of paragraph (6) of Code Section
48-5-2
have been knowingly violated by a local government in order to receive a larger local assistance grant than allowed by law, then the most recent local assistance grant requested by the local government shall be withheld by the Department of Revenue. For a second or subsequent offense, the next two requests for local assistance grants shall be withheld by the Department of Revenue.
(e)
The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.
Added by 2013 Ga. Laws 204,§ 4, eff. 7/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-296 - Removal from office on petition of freeholders; appeals

Whenever by petition to the judge of the superior court any 100 or more freeholders of the county allege that any member of the county board of tax assessors is disqualified or is not properly and impartially discharging his duties or is discriminating in favor of certain citizens or classes of citizens and against others, the judge shall cite the member to appear before him at a time and place to be fixed in the citation, such time to be not less than 20 nor more than 40 days from the date of the presentation of the petition, and to answer to the petition. A copy of the petition shall be attached to the citation and service of the citation may be made by any sheriff, deputy sheriff, or constable of this state. The officer making the service shall serve copies and return the original petition and citation to the clerk of the court as other process is returned. At the time and place fixed in the citation, unless postponed for reasonable cause, the judge shall hear and determine the matter without a jury and shall render such judgment and order as may be right and proper, either dismissing the petition or removing the offending member of the county board of tax assessors from office and declaring a vacancy in the office. If either party to the controversy is dissatisfied with the judgment and order of the court, the party may appeal the issue as in other cases.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-297 - Meetings

The first meeting of the county board of tax assessors shall be held no later than ten days after the date the tax receiver or tax commissioner is required by law to submit the tax digest for the year to the county board of tax assessors. The secretary of the board shall at that time and at every meeting of the board present to the board all of the appraisal staff information relating to the digest. The county board of tax assessors must consider the staff information in the performance of their duties. The county board of tax assessors shall adhere to the assessment standards and techniques as required by law, by the commissioner, and by the State Board of Equalization. In each instance, however, the assessment placed on each parcel of property shall be the assessment established by the county board of tax assessors as provided in Code Section
48-5-306
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-298 - Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses

(a)
Each county board of tax assessors shall elect one of its members to serve as chairman for each tax year. The election of a chairman shall be the first order of business at the first meeting of the board for each tax year. At the same time, the board shall select from the county appraisal staff one appraiser to act as secretary to the board for that tax year. Each county board of tax assessors, subject to the approval of the county governing authority, may enter into employment contracts with persons to:
(1)
Assist the board in the mapping, platting, cataloging, indexing, and appraising of taxable properties in the county;
(2)
Make, subject to the approval of the board, reevaluations of taxable property in the county; and
(3)
Search out and appraise unreturned properties in the county.
(b)
Each county board of tax assessors may enter into a contract with any municipality or political subdivision of the state to provide any information for which the board could contract pursuant to subsection (a) of this Code section.
(c)
The expenses of employees engaged and work performed pursuant to this Code section shall be paid, subject to the contracts and after approval by the county governing authority, out of county funds as a part of the expenses of the board. A county board of education or independent board of education may expend funds to assist in paying the expenses incurred in discovering unreturned properties pursuant to this Code Section for the purpose of collecting unpaid school taxes. The method of such expenditure as provided in this subsection and the amount thereof shall be within the discretion of the county board of education or independent board of education.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-299.1 - Designation of board of assessors to receive tax returns

Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section
48-5-103
, it shall be the duty of the board of assessors to receive tax returns as provided under paragraph (4) of Code Section
48-5-103
or to perform all duties of tax receivers or tax commissioners relating to the receiving of applications for homestead exemptions from ad valorem tax, or both, pursuant to such designation.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-300 - Power to summon witnesses and require production of documents; exempt documents; contempt proceedings

(a)
(1)
Except as otherwise provided in paragraph (2) of this subsection, the county board of tax assessors may issue subpoenas for the attendance of witnesses and may subpoena of any person any books, papers, or documents which may contain any information material to any question relative to the existence or liability of property subject to taxation or to the identity of the owner of property liable to taxation or relevant to other matters necessary to the proper assessment of taxes lawfully due the state or county. Such subpoenas may be issued in the name of the board, shall be signed by any one or more members of the board or by the secretary of the board, and shall be served upon a taxpayer or witness or any party required to produce documents or records five days before the day upon which any hearing by the board is scheduled at which the attendance of the party or witness or the production of such documents is required.
(2)
The authority provided for in paragraph (1) of this subsection shall not apply to the following documents or records:
(A)
Any income tax records or returns;
(B)
Any property appraisals prior to the appeal process;
(C)
All insurance policies; or
(D)
Any individual tenant sales information.
(b)
If any witness subpoenaed by any county board of tax assessors fails or refuses to appear, fails or refuses to answer questions propounded, or fails or refuses to produce any books, papers, or documents required to be produced by an order of the board, except upon a legal excuse which would relieve the witness of the obligation to attend as a witness or to produce such documents before the superior court if lawfully required to do so, the person so failing or refusing shall be guilty of contempt and shall be cited by the board to appear before a judge of the superior court of the county. The judge of the superior court of the county shall have the same power and jurisdiction to punish the person failing or refusing to comply with the order for contempt and to require and compel the giving of the testimony or the production of the books and records as in cases of contempt committed in the presence of the court and as in cases pending in the court.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-300.1 - Time period for taxation of personal property; extension by consent; refunds

(a)
Except as otherwise provided in this Code section or this title, the amount of any tax imposed under this chapter with respect to personal property may be assessed at any time.
(b)
Except as otherwise provided by subsection (c) of this Code section or by this title, in the case where a return or report is filed or deemed to be filed for personal property, the amount of any tax imposed by this chapter shall be assessed within three years from the date the original tax bill was paid, unless such personal property in question is the subject of an audit by the board of tax assessors.
(c)
Except as otherwise provided by this title, in the case of a false or fraudulent personal property tax return or report filed with the intent to evade tax, or if the property owner has been notified of a pending audit of personal property, the amount of any tax imposed by this chapter may be assessed at any time.
(d)
Where, before the expiration of the time prescribed in this Code section for the assessment of any tax imposed by this chapter with respect to personal property, both the board of tax assessors and the person subject to assessment have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the agreed upon period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period. The board of tax assessors is authorized in any such agreement to extend similarly the period within which a claim for refund may be filed.
(e)
If a claim for refund of such taxes paid for any taxable period is filed within the last six months of the period during which the board of tax assessors may assess the amount of such taxes, the assessment period shall be extended for a period of six months beginning on the day the claim for refund is filed.
(f)
No action without assessment shall be brought for the collection of any such tax after the expiration of the period for assessment.
Added by 2004 Ga. Laws 518, § 2, eff. 7/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-301 - Time for presentation of returns by tax receiver or tax commissioner

(a)
Except as provided in subsection (b) of this Code section, not later than April 11 in each year the tax receiver or tax commissioner of each county shall present the tax returns of the county for the current year to the county board of tax assessors.
(b)
In all counties having a population of not less than 81,300 nor more than 89,000 according to the United States decennial census of 1990 or any future such census, the tax receiver or tax commissioner of each such county shall present the tax returns of the county for the current year to the county board of tax assessors not later than March 11 of that year.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-302 - Time for completion of revision and assessment of returns; submission of completed digest to commissioner

Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 15 of each year, except that, in all counties providing for the collection and payment of ad valorem taxes in installments, such date shall be June 1 of each year. The tax receiver or tax commissioner shall then immediately forward one copy of the completed digest to the commissioner for examination and approval.
Amended by 2015 Ga. Laws 193,§ 13, eff. 7/1/2015.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-303 - Correction of mistakes in digest; notification of correction

(a)
The county board of tax assessors shall have authority to correct factual errors in the tax digest when discovered within three years and when such corrections are of benefit to the taxpayer. Such corrections, after approval of the county board of tax assessors, shall be communicated to the taxpayer and notice shall be provided to the tax commissioner.
(b)
If a tax receiver or tax commissioner makes a mistake in the digest which is not corrected by the county board of tax assessors or county board of equalization, the commissioner, with the sanction of the Governor, shall correct the mistake by making the necessary entries in the digest furnished the commissioner. The commissioner shall notify the county governing authority and the tax collector of the county from which the digest comes of the mistake and correction.
Amended by 2010 Ga. Laws 670,§ 12-1, eff. 1/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 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

(a)
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.
(b)
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.
(c)
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.
Amended by 2014 Ga. Laws 612,§ 3, eff. 7/1/2014.
Amended by 2010 Ga. Laws 670,§ 11-1, eff. 1/1/2011.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-305 - Valuation of property not in digest

(a)
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.
(b)
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.
(c)
Nothing contained in this Code section shall apply to those persons who are required to make their returns to the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-306.1 - Brochures describing exemptions and preferential assessments available to taxpayers

(a)
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:
(1)
Upon the transfer of residential or agricultural property for which a properly completed real estate transfer tax form has been filed;
(2)
Whenever a homestead exemption has been newly approved or whenever an existing homestead exemption has been modified with new conditions of eligibility; and
(3)
Whenever a preferential assessment with respect to ad valorem property taxes is enacted or modified.
(b)
The commissioner shall promulgate such rules and regulations as may be necessary for the administration of this Code section.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 2 - COUNTY BOARDS OF TAX ASSESSORS (§§ 48-5-290 — 48-5-314) › Section 48-5-314 - Confidentiality of taxpayer records; exceptions; penalties

(a)
(1)
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.
(2)
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.
(3)
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.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION (§§ 48-5-260 — 48-5-331) › Part 3 - STATE LOANS TO COUNTIES (§§ 48-5-330 — 48-5-331) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-340 - Purpose of article

It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-341 - Definitions

As used in this article, the term:
(1)
"Assessment bias" means any tendency or trend of assessment ratios, when analyzed by an appropriate statistical method, which reveals assessment progressivity or assessment regressivity.
(2)
"Assessment progressivity" means any systematic pattern of assessment in which higher value properties are generally assessed at a larger percentage of fair market value than properties of lower value.
(3)
"Assessment ratio" means the fractional relationship the assessed value of property bears to the fair market value of the property as determined in paragraph (8) of subsection (b) of Code Section
48-5-274
.
(4)
"Assessment regressivity" means any systematic pattern of assessment in which lower value properties are generally assessed at a larger percentage of fair market value than properties of higher value.
(5)
"Assessment variance" means the absolute value of the difference between the assessment ratio for each parcel of property within each class of property and the average assessment ratio for that class and expressed as a percentage of the average assessment ratio.
(6)
"Class of property" means any reasonable divisions of homogeneous groups of property that the commissioner determines are necessary to examine digests for uniformity and equalization.
(7)
"Digest evaluation cycle" means a recurring period of three years beginning initially on January 1 of the first year, as so designated by the commissioner for each county, and ending on December 31 of the third year thereafter.
(8)
"Digest review year" means the first year of each evaluation cycle for each county.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-342.1 - Digest evaluation cycles established; time for review of digest

(a)
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.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-343 - Approval of digests

(a)
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:
(1)
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;
(2)
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
(3)
Within each class of property, assessment ratios of the properties shall not reveal any significant assessment bias.
(b)
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
.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-344 - Conditional approval of digests

(a)
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.
(b)
The written notification shall contain:
(1)
A list of specific reasons that resulted in the digest being conditionally approved;
(2)
A list of the statistical standards used by the commissioner when examining the digest; and
(3)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-345 - Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio

(a)
(1)
Upon the determination by the commissioner that a county tax digest is in proper form, that the property therein that is under appeal is within the limits of Code Section
48-5-304
, and that the digest is accompanied by all documents, statistics, and certifications required by the commissioner, including the number, overall value and percentage of total real property parcels of appeals in each county to the boards of equalization, arbitration, hearing officer, and superior court, and the number of taxpayers' failure to appear at any hearing, for the prior tax year, the commissioner shall issue a receipt for the digest and enter an order authorizing the use of said digest for the collection of taxes. All statistics and certifications regarding real property appeals provided to the commissioner under this paragraph shall be made publicly available on the Department of Revenue website.
(2)
Nothing in this subsection shall be construed to prevent the superior court from allowing the new digest to be used as the basis for the temporary collection of taxes under Code Section
48-5-310
.
(b)
Each year the commissioner shall determine if the overall assessment ratio for each county, as computed by the state auditor under paragraph (8) of subsection (b) of Code Section
48-5-274
, deviates substantially from the proper assessment ratio as provided in Code Section
48-5-7
, and if such deviation exists, the commissioner shall assess against the county governing authority additional state tax in an amount equal to the difference between the amount the state's levy, as prescribed in Code Section
48-5-8
, would have produced if the digest had been at the proper assessment ratio and the amount the digest that is actually used for collection purposes will produce. The commissioner shall notify the county governing authority annually of the amount so assessed and this amount shall be due and payable not later than five days after all appeals have been exhausted or the time for appeal has expired or the final date for payment of taxes in the county, whichever comes latest, and shall bear interest at the rate specified in Code Section
48-2-40
from the due date.
(c)
Beginning with tax digests on or after January 1, 2016, no county shall be subject to the assessment authorized by subparagraph (b) of this Code section.
Amended by 2015 Ga. Laws 193,§ 18, eff. 1/1/2016.
Amended by 2012 Ga. Laws 664,§ 2, eff. 5/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-346 - Effect of conditionally approving next subsequent digest

(a)
(1)
If a county tax digest for its preceding digest review year was conditionally approved and the commissioner conditionally approves the digest for the next subsequent digest review year for the same or substantially the same reasons, the commissioner shall order the payment of the specific penalty as provided in this Code section and the withholding from the county of the state grants specified in this paragraph. The Office of the State Treasurer and any other state agency or officer shall upon such order's taking effect permanently withhold from the county any funds otherwise becoming payable during the withholding period specified in subsection (b) of this Code section to the county under:
(A)
The road mileage grant program specified in Article 1 of Chapter 17 of Title 36;
(B)
The county appraisal staff grant program specified in Code Section
48-5-267
; and
(C)
The public road grant program specified in Code Section
48-14-3
.
(2)
In addition to the withholding of state grant funds specified in this Code section, a specific penalty is levied which shall be $5.00 per taxable parcel of real property located in the county as of January 1 of the year in which the penalty is levied and it shall be paid by the governing authority of the county to the commissioner.
(b)
The withholding of the grants and moneys shall begin not later than five days after all appeals have been exhausted, or the time for appeal has expired, and shall continue until such time as the digest is satisfactorily corrected as to the deficiencies identified by the commissioner that resulted in the digest being initially conditionally approved. The levy of the specific penalty shall be made at the same time that the withholding of grants begins and it shall be paid to the commissioner within 60 days after the commissioner has notified the county of the amount of such penalty.
(c)
The commissioner shall determine and publish in print or electronically annually a list of all available state grants which will be withheld in accordance with this Code section.
(d)
If the digest for the preceding digest review year was conditionally approved and the commissioner conditionally approves the digest submitted in the next subsequent digest review year for different reasons, the county shall not have any penalties assessed or state grants withheld as a result of such conditional approval.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
Amended by 2010 Ga. Laws 615,§ 10, eff. 6/3/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 48-5-348 - Appeal from conditional approvals

(a)
The commissioner, through a hearing officer, shall hear and determine appeals by local governing authorities on issues relating to the conditional approval of the digest by the commissioner including, but not limited to, the issue of the adequacy of the time period allowed to correct the deficiencies that resulted in the digest being conditionally approved.
(b)
The hearing officer may compel the attendance of witnesses and the production of books and records or other documents from the county board of tax assessors. The hearing officer may also compel the production of appropriate records from the commissioner.
(c)
With respect to any digest conditional approval by the commissioner which will not result in the withholding of state funds and the levy of specific penalties, the county governing authority shall be authorized to appeal only on the issue of the correctness of the commissioner's determination that the digest does not meet the requirements of subsection (a) of Code Section
48-5-343
. With respect to any digest conditional approval by the commissioner which will result in the withholding of state funds or the penalty specified in subsection (a) of Code Section
48-5-346
, the county governing authority shall be authorized to appeal on the issues of:
(1)
The correctness of the commissioner's determination that the digest does not meet the requirements of Code Section
48-5-343
; and
(2)
The adequacy of the time period which was available to the county to correct prior deficiencies in the digest, including any issue of the adequacy of the time period allowed under Code Section
48-5-345
and any extension of time granted pursuant to any prior appeal.
(d)
With respect to any additional state tax assessed against the county by the commissioner pursuant to subsection (b) of Code Section
48-5-345
, the county governing authority shall be authorized to appeal on the correctness of the commissioner's determination that such an assessment is due and the accuracy of the amount so assessed.
(e)
With respect to any specific penalty levied against the county by the commissioner pursuant to paragraph (2) of subsection (a) of Code Section
48-5-346
, the county governing authority shall be authorized to appeal on the correctness of the commissioner's determination that such a levy is due and the accuracy of the amount so levied.
(f)
Hearing officers provided for in this Code section shall be appointed by the State Board of Equalization. A hearing officer shall be assigned to hear appeals only from counties located wholly or partially in the congressional district in which the hearing officer resides.
(g)
Any appeals filed pursuant to this Code section may not challenge the correctness of the information provided to the commissioner by the state auditor pursuant to Code Section
48-5-274
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 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
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 5A - EXAMINATION OF COUNTY TAX DIGESTS (§§ 48-5-340 — 48-5-349.5) › Section 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.
Amended by 2009 Ga. Laws 74,§ 11, eff. 4/30/2009.