reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.02 - Requirements for Manufacturers, Distributors, and Dealers

Current through Rules and Regulations filed through June 27, 2024
(1) Vehicle Manufacturers, New Vehicle
				Distributors, New Vehicle Dealers, and Used Vehicle Dealers shall apply for
				Registration using a form distributed by the Department. Incomplete forms and
				forms completed incorrectly shall be rejected and returned to the applicant
				with the application fee.
(2) New
				Vehicle Dealer applications must include photographs of the New Vehicle
				Dealer's Lot.
(3) Used Vehicle
				Dealer applications must include an active license pursuant O.C.G.A. §
									43-47-1, cited in the "Used Motor Vehicle Dealers' and Used Motor Vehicle Parts Dealers'
				Registration Act."
(4) No Lot may
				contain more than one (1) New Vehicle Dealer or Used Vehicle Dealer.
(5) New Vehicle Dealers and Used Vehicle
				Dealers shall not conduct business as a New Vehicle Dealer or as a Used Vehicle
				Dealer except at their Lot or at a location where the New Vehicle Dealer has
				obtained a Temporary Site permit.
(6) New Vehicle Dealers that have not
				obtained a Temporary Site permit in violation of this Regulation may be subject
				to the following administrative fines issued by the Commissioner in compliance
				with O.C.G.A. §
									40-2-39(c):
(a) For the first offense, an administrative
				fine of $100.00 per vehicle sold;
(b) For the second offense, an administrative
				fine of $500.00 per vehicle sold and suspension of Registration for no more
				than three days; or
(c) For the
				third and all subsequent offenses, an administrative fine of $1,000.00 per
				vehicle sold and suspension of Registration for no more than ten
				days.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.03 - Requirements for a Dealer's Established Place of Business

Current through Rules and Regulations filed through June 27, 2024
(1) New Vehicle Dealers must maintain an
				inventory of at least five (5) new vehicles manufactured by each Manufacturer
				from which it holds a franchise.
(2) New Vehicle Dealers and Used Vehicle
				Dealers must:
(a) Maintain an inventory of
				vehicles readily available for sale at all times;
(b) Operate on a Lot that is large enough for
				a sales office, vehicle maintenance, and allows for the minimum required
				inventory to be displayed on the premises; and
(c) Install and maintain a sign visible from
				the front of the business that contains at least the name of the
				dealership.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.04 - Requirements to Obtain Manufacturer's or New Vehicle Distributor's Master Tags and Additional License Plates

Current through Rules and Regulations filed through June 27, 2024
(1) To qualify for a Manufacturer's or
				Distributor's Master Tag and Additional License Plates, a Vehicle Manufacturer
				or New Vehicle Distributor shall provide to the Department:
(a) Proof that such Manufacturer or
				Distributor maintains a Place of Business in the State of Georgia;
(b) The Vehicle Identification Number (VIN)
				of the Manufacturer's or Distributor's motor vehicle that the Manufacturer's or
				Distributor's Master Tag or Additional License Plate will be attached
				to;
(c) The name and address of
				each individual that will be allowed to operate the vehicle with the
				Manufacturer's or Distributor's Master Tag or Additional License Plate;
				and
(d) The manner of use of the
				motor vehicle for which the Manufacturer's or Distributor's Master Tag or
				Additional License Plate is being issued.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.05 - Temporary Plates

Current through Rules and Regulations filed through June 27, 2024
(1)
				Temporary Plates shall consist of two parts:
(a) A non-permanent license plate that is the
				same size as a State of Georgia general issue license plate and is displayed no
				longer than the time period specified in Code Sections
				 40-2-8(b) 
				 and 
				 40-2-20;
				and
(b) An Insert, which is:
(i) A sticker designed by the Department and
				provided by a Registered Temporary Plate Distributor, with security
				features;
(ii) Machine printed with
				an expiration date fixed by the Department and affixed to the Temporary Plate
				at the time of purchase;
(iii)
				Obtained from the Department or one of the Department's Registered Temporary
				Plate Distributors; and
(iv) Issued
				by the New Vehicle Dealer or Used Vehicle Dealer at the time of
				purchase.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.06 - Design, Manufacture, and Distribution of Temporary Plates and Inserts

Current through Rules and Regulations filed through June 27, 2024
(1) Temporary
				Plates issued to New Vehicle Dealers or Used Vehicle Dealers shall:
(a) Be designed to resist deterioration or
				fading due to exposure during the 30-day initial registration period in which
				the Temporary Plate is required to be displayed;
(b) Be the same size of a general issue
				license plate of the State of Georgia; and
(c) Include an area represented by a
				rectangular space to affix the Insert onto the temporary registration printed
				in accordance with this Chapter.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.07 - Security Standards and Specifications for Temporary Plates

Current through Rules and Regulations filed through June 27, 2024
(1) A Security
				Image shall be designed by the Department for the Manufacturer to affix on the
				Temporary Plate. The Department may alter or change the Security Image at will
				and with no prior notice.
(2)
				Temporary Plates shall be:
(a) Numbered by the
				Department and contain the Department's Registered Temporary Plate
				Distributor's assigned registration number and a serial number;
(b) Stored and secured, as would any item of
				value that requires extra security, so that Temporary Plates are not openly
				visible or accessible except in the course of a business transaction;
				and
(c) Registered with the
				Department by each New Vehicle Dealer and Used Vehicle Dealer by a computer
				interface with either a third-party provider authorized by the Department or
				the Department's Registered Temporary Plate Distributor. The third-party
				provider shall have an agreement with the Department for full-service title and
				registration known as Electronic Title and Registration (ETR). The Department's
				Registered Temporary Plate Distributor shall provide a computer interface for
				temporary registration.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-32 - TEMPORARY REGISTRATION OF MOTOR VEHICLES › Rule 560-10-32-.08 - Prohibitions for the Use of Dealer Master Tags, Additional License Plates, and Temporary Plates

Current through Rules and Regulations filed through June 27, 2024
(1)
				Temporary Plates shall not be:
(a) Issued to
				a vehicle which is branded as a salvage vehicle as defined in § O.C.G.A.
				 43-47-2(14) 
				 or  to a New Vehicle Dealer or to a Used Vehicle Dealer whose primary business
				is the sale of salvage motor vehicles and other vehicles on which insurers have
				paid total loss claims;
(b) Hand
				printed or be placed on any vehicle other than a motor vehicle that has been
				purchased by a retail customer from a registered New Vehicle Dealer or a
				registered Used Vehicle Dealer; or
(c) Obtained or procured from any source
				other than the Department's Registered Temporary Plate Distributor.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-33 - TRANSPORTER PLATES › Rule 560-10-33-.01 - Permissible Uses of Transporter Plates

Current through Rules and Regulations filed through June 27, 2024
(a) A person engaged in the business of the
				limited operation of a motor vehicle or trailer for any of the following
				purposes may obtain a transporter plate authorizing the movement of the vehicle
				for the specific purpose:
(1) To facilitate
				the delivery of new or used motor vehicles, trucks, trailers, or buses between
				manufacturers, distributors, dealers, sellers, or purchasers;
(2) To move a mobile office, a mobile
				classroom, a mobile or manufactured home, or a house trailer;
(3) To drive a motor vehicle or pull a
				trailer that is part of the inventory of a dealer to and from a motor vehicle
				or trailer trade show or exhibition or to, during, and from a parade in which
				the motor vehicle or trailer is used; or
(4) To drive special mobile equipment in any
				of the following circumstances:
(A) From the
				manufacturer of the equipment to a facility of a dealer; or
(B) From one facility of a dealer to another
				facility of a dealer.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-33 - TRANSPORTER PLATES › Rule 560-10-33-.02 - Reports of Lost or Stolen Transporter Plates

Current through Rules and Regulations filed through June 27, 2024
(a) If a transporter plate issued pursuant to
				O.C.G.A. §
									40-2-38.1 is lost or stolen, the registrant must immediately request a police report from
				the local law enforcement agency and submit such report to the
				Department.
(b) A separate police
				report must be obtained for each incident giving rise to the loss or theft of a
				plate. The facts and circumstances of the loss or theft must be included in the
				report.
O.C.G.A. §§
										40-2-11,  40-2-38.1,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-33 - TRANSPORTER PLATES › Rule 560-10-33-.03 - Revocation Hearings

Current through Rules and Regulations filed through June 27, 2024
(a)
				Transporter plates shall be revoked and confiscated after a hearing if it is
				determined that a registrant or authorized user unlawfully used such plates for
				any purpose not expressly permitted by law, or failed to comply with any
				registration, use, reporting, or record keeping requirements. Violations may
				result in the suspension or revocation of a transporter registration or the
				restriction of the total number of plates issued to a registrant as determined
				by the Commissioner.
(b)
				Transporter plates confiscated by law enforcement may be reissued after a
				hearing, provided that the registrant can provide sufficient evidence that the
				plate was being used as allowed under O.C.G.A. §
									40-2-38.1 by an authorized user at the time of confiscation.
O.C.G.A. §§
										40-2-11,  40-2-38.1,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.01 - Administration: Function

Current through Rules and Regulations filed through June 27, 2024
The Local Government Services Division of the Revenue
				 Department is charged with the responsibility of the overall supervision of the
				 ad valorem tax laws of the State; including the approval of annual ad valorem
				 tax digests; the training of county tax assessors, appraisers, appraisal
				 vendors, tax commissioners, county hearing officers, and members of county
				 boards of equalization; the central assessment of public utility properties for
				 ad valorem tax purposes, including collection of railroad equipment company
				 fees and Public Service Commission fees for maintenance of the Public Service
				 Commission and the distribution of Tennessee Valley Authority payments in lieu
				 of tax; the reporting, remitting and refunding of unclaimed property; the
				 distribution of sales and use tax proceeds, forestland assistance grants, e911
				 pre-paid wireless fees, international registration plan alternate ad valorem
				 tax, and homeowner tax relief grants; and the granting of extensions when
				 authorized by the State Revenue Commissioner.
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-1 - ORGANIZATION › Rule 560-11-1-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.01 - Property Reevaluation and Tax Equalization Program

Current through Rules and Regulations filed through June 27, 2024
These regulations are presented to the counties of the State
				 of Georgia in the interest of initiating and preserving, from the inception of
				 the Program to completion, uniform standards of procedure and execution in
				 order to insure a fair, uniform and effective administration of the Property
				 Tax Valuation and Equalization Program throughout the State.
Ga. L. 1963, p.
				 420.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.02 - Applications for Financial Assistance

Current through Rules and Regulations filed through June 27, 2024
All applications for State financial assistance and for
				 commercial loans under this Program will be submitted to the State Revenue
				 Commissioner for approval. He will determine the need for and the amount of
				 financial assistance to be given under this program by the State to any county
				 or the need for and the amount of any commercial loan to be obtained by the
				 county, on the basis of State funds available and the ability of the county to
				 finance in whole or in part a qualifying property valuation and equalization
				 program. Notwithstanding anything to the contrary contained in these rules and
				 regulations or in any contract or agreement entered into thereunder, the State
				 Revenue Commissioner shall not make loans to any one county in excess of one
				 hundred thousand dollars ($100,000).
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.03 - Completed Programs

Current through Rules and Regulations filed through June 27, 2024
Applications of counties for financial assistance for
				 approval of commercial loans will not be considered except on the basis of
				 complete property valuation and equalization programs and then in the order in
				 which such complete programs are submitted to the State Revenue
				 Commissioner.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.04 - Completed Program Requirements

Current through Rules and Regulations filed through June 27, 2024
A program to be complete must possess the following:
(1) An Agreement properly executed by the
				county and the appraisal firm containing all the basic provisions of the
				county-appraisal firm form of agreement attached hereto and hereby made a part
				of this regulation. (Whenever a county finds it necessary to change or omit any
				of the basic provisions of this regulation contract form, a complete and full
				explanation of the reasons therefor shall accompany the application; otherwise,
				consideration of the application will be delayed.)
(2) A Performance and Payment Bond, furnished
				by the appraisal firm and approved by the county attorney.
(3) An affidavit of the Contracting Appraisal
				Firm that it meets the following minimum qualification requirements and
				submitting any information as required therein:
(a) Not less than five years of practical
				appraisal experience involving extensive commercial and industrial properties
				as well as residential.
(b) At
				least one of the appraisal company's principal appraisers who will be in
				overall charge of and devote a reasonable amount of personal direction to the
				project must be one of the following:
1.
				M.A.I. (Member of the American Institute of Real Estate Appraisers)
2. C.A.E. (Certified Assessment
				Evaluator)
3. P.E. (Licensed
				Professional Engineer with at least 5 years of appraisal experience
				satisfactory to the Department of Revenue)
4. Other comparable education and practical
				experience satisfactory to the Department of Revenue.
(c) Adequate financial resources which shall
				include the ability to furnish the required performance and payment bond
				referred to in the contract.
(d) A
				staff of suitably trained supervisors, none under 25 years of age, available
				for assignment to the project and adequate to insure its timely and proper
				completion.
(e) A specific program
				for procuring and training the manpower, other than permanent staff, necessary
				to the accomplishment of the project.
(f) Name, age, and qualifications of the
				person guaranteed to supervise the project throughout the contract
				period.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.05 - Proper Execution

Current through Rules and Regulations filed through June 27, 2024
County-appraisal firm agreements and commercial loan
				 agreements will be considered properly executed by the county when signed by a
				 majority of the members of the Board of Tax Assessors and approved by the
				 signatures of a majority of the governing body of the county.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.06 - Commencement and Completion

Current through Rules and Regulations filed through June 27, 2024
Contracts submitted as a basis for State financial assistance
				 or for a commercial loan must contain a specific time for commencement and for
				 completion of the work under the contract. The actual time limits set by such
				 contracts will be approved on an individual basis by the Commissioner of
				 Revenue based upon the size of the county, extent of work to be done under the
				 contract, availability of professional appraisal personnel, financial condition
				 of the county, and other reasonable and pertinent
				 circumstances.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.07 - Approved Appraisal Firms

Current through Rules and Regulations filed through June 27, 2024
No appraisal contracts will be considered except those with
				 qualified professional firms which have received prior approval of the State
				 Revenue Commissioner. A current list of approved appraisal firms will be
				 maintained by the State Revenue Commissioner and will be available to the
				 counties upon request.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.08 - Listing of Approved Appraisal Firms

Current through Rules and Regulations filed through June 27, 2024
The list of approved firms will be maintained by the State
				 Revenue Commissioner in the following manner:
(1) Approval by the State Revenue
				Commissioner to bid on property tax valuation and equalization programs will be
				obtained in the first instance by formal application to the State Revenue
				Commissioner, stating fully the qualifications of the appraisal firm to
				satisfactorily complete a county-wide property appraisal program. Tile
				requirements set out in Section
				 560-11-2-.04(3)  and Paragraph 10, Part 1 (General Provisions) of the Articles of Agreement are
				minimal.
(a) It must be shown to the
				satisfaction of the State Revenue Commissioner that a professional organization
				of sufficient size, quality and experience is in existence.
(b) Where such organization is perfected by
				association, all associates must be principals and must sign as parties to the
				contract between the appraisal firm and the County.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.09 - Planning Expenses

Current through Rules and Regulations filed through June 27, 2024
No disbursement of funds directly to the counties will be
				 made by the State under this program, and no loan made to a county by the State
				 or by a commercial lender will include reimbursement to the county for payroll
				 or other expenses incurred by the county either in planning or performing a
				 property valuation and equalization program.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.10 - Payment of Additional Funds

Current through Rules and Regulations filed through June 27, 2024
In the event that the State Revenue Commissioner shall
				 determine that sufficient funds are not available from State sources to meet
				 the needs of any county in financing a qualified program and the governing
				 authority of the county demonstrates that sufficient additional funds can be
				 obtained from other sources to complete the program, the State Revenue
				 Commissioner will, from funds appropriated for the purpose, contract with the
				 governing authority for the payment by the State of ten percent (10%) of that
				 part of the cost of such qualified program as is financed by a commercial loan.
				 However, the amount to be paid by the State under any such contract with a
				 county shall not exceed ten thousand dollars ($10,000). This payment is not an
				 advance or loan from the State and is not to be repaid by the
				 County.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.11 - Disbursements

Current through Rules and Regulations filed through June 27, 2024
(1) Upon approval
				of an application by a county for financial assistance by the State under this
				program and the execution of a loan agreement by the county and the State
				Revenue Commissioner, the amount of the loan agreed upon will be set up to the
				credit of the county on the records of the State Revenue Commissioner.
				Disbursements by the State Revenue Commissioner under the loan agreement with
				the county will be made as follows:
(a)
				Directly to the appraisal firms performing the work under an approved contract
				with the county.
(b) Quarterly: On
				January 15, April 15, July 15, and October 15.
(c) On the basis. and in the amount of
				itemized monthly billings presented by the appraisal firm to the county and
				approved for payment by the Board of Tax Assessors and the governing authority
				of the county and by the State Revenue Commissioner.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.12 - Payments by Commercial Lender

Current through Rules and Regulations filed through June 27, 2024
(1) Upon approval of an application for a
				commercial loan by the State Revenue Commissioner, the amount of the loan
				agreed upon will be made available by the commercial lender to the County in
				periodic payments as follows:
(a) Quarterly:
				On January 15, April 15, July 15, and October 15.
(b) On the basis and in the amount of
				itemized monthly billings presented by the appraisal firm to the county and
				approved for payment by the Board of Tax Assessors and the governing authority
				of the county and by the State Revenue Commissioner. An appropriate form,
				showing the amount of such billings and the State Revenue Commissioner's
				approval, will be authority for the periodic advances by the commercial
				lender.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.13 - Computation of 10% Limit

Current through Rules and Regulations filed through June 27, 2024
(1) Where, because sufficient funds are
				unavailable from State sources to meet the cost of a qualified property
				valuation and equalization program submitted by a county, both a State
				financial assistance loan and a commercial loan are approved by the State
				Revenue Commissioner to finance such program, the State grant of ten percent
				(10%) provided for under Section
				 560-11-2-.10  above shall be
				computed on the amount of the commercial loan approved which added to the State
				financial assistance loan approved shall not exceed one hundred thousand
				dollars ($100,000), the maximum limit of a State financial assistance
				loan.
(2) Examples: If the cost of
				a qualified program is $175,000, and a State financial assistance loan is
				approved for $50,000 and a commercial loan for $125,000, then the State grant
				would be in the amount of $5,000. If a State financial Assistance loan is
				approved for $100,000 and a commercial loan for $75,000, then no State grant
				would be made under the ten percent (10%) provision.
Ga. L. 1937-38, Extra
				 Sess., pp. 77 et. seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409,
				 8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.14 - Alterations in Agreement

Current through Rules and Regulations filed through June 27, 2024
Once a county-appraisal firm agreement and, where applicable,
				 a commercial loan agreement, is approved by the State Revenue Commissioner, no
				 alterations, deletions or additions, either oral or in writing, in, of or to
				 the provisions thereof will be made without the prior written approval of the
				 State Revenue Commissioner.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.15 - Records

Current through Rules and Regulations filed through June 27, 2024
The appraisal firm shall deliver to the State Revenue
				 Commissioner at his office in Atlanta, Georgia, at no cost to said official, a
				 microfilm copy of all real and personal property record cards, all industrial
				 appraisal reports, the original tracings of all maps, and all alphabetical
				 index cards as furnished and delivered by the appraisal firm to the County upon
				 the completion of the project together with the certificate by an authorized
				 officer of the appraisal firm certifying to the accuracy and completeness of
				 said microfilm copy with respect to such date. The individual microfilm rolls
				 shall be properly labeled to indicate the material contained thereon and an
				 index to the individual microfilm rolls will also be provided. The delivery of
				 said microfilm copy and index and the furnishing of said certificate shall be a
				 prerequisite to the release of the 10% retainage fund provided for in the
				 agreement between the County and the appraisal firm. Said microfilm copy will
				 be filed by the State Revenue Commissioner and shall be available for
				 examination upon request by authorities.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 84271.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.17 - Real Estate Transfer Tax-Calculation and Collection of Tax

Current through Rules and Regulations filed through June 27, 2024
(1) After
				determining that Form PT-61 is properly completed, the clerk or his deputy
				shall calculate and collect the proper tax due in accordance with O.C.G.A. Sec.
				 48-6-1 and 
				 48-6-4.
(2) Prior to submitting Form PT-61 to the
				State Revenue Department, the clerk or his deputy shall complete that portion
				of said form reserved for his use by including the following:
(a) Deed book and page numbers;
(b) Date of recording;
(c) If a new plat is also being filed, the
				plat book and page numbers;
(d) Any
				other information required on the most current version of form PT-61;
(e) Signature of clerk or his deputy
				reviewing the form.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.18 - Real Estate Transfer Tax. Disposition of Forms

Current through Rules and Regulations filed through June 27, 2024
(1) On or before the 15th day of each month,
				the Clerk of superior Court shall submit the original copy of form PT-61 filed
				with him for the preceding calendar month to the Revenue Commissioner along
				with a properly completed recapitulation form PT-62 showing the total taxable
				transactions for the preceding month, the total tax collected, the fees earned
				by the Clerk, and the net amount of taxes being remitted to the Commissioner.
(a) The clerk shall retain one copy of the
				forms PT-61 and PT-62 for a period of one year after the date these forms are
				required to be sent to the Revenue Commissioner, after which they may be
				disposed of consistent with any records disposition standards.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.19 - Municipal Corporation Ad Valorem Taxes-Installments

Current through Rules and Regulations filed through June 27, 2024
(1) Except as otherwise authorized by the
				State Revenue Commissioner as provided by law, any municipal corporation in
				this State located in any county whose annual tax digest for the current year
				has not been prepared and approved by the State Revenue Commissioner when such
				municipal corporation normally sends ad valorem tax bills to its taxpayers and
				begins collection of the annual taxes due is hereby authorized to collect taxes
				due in the following manner:
(a) The
				municipal corporation must, by appropriate action of the governing authority,
				adopt a method of paying ad valorem taxes for the current year in two or more
				installments.
(b) The municipal
				corporation must use as the basis of taxation for all installment payments so
				adopted, except the final installment, the valuation for the property as
				finally determined for State and county tax purposes for the preceding tax
				year.
(c) The municipal corporation
				must use as the basis of taxation for the final installment for the current
				year, the valuation as finally determined and approved by the State Revenue
				Commissioner for State and county tax purposes for the current tax year. Taxes
				due on the final installment shall be adjusted to reflect total tax liability
				to the municipal corporation for the property based upon the county valuation
				of the property and the municipal corporation tax rate for the current tax year
				after credit has been given for estimated taxes paid previously on such
				property. Should the estimated taxes previously paid on such property under the
				installment method adopted exceed the total tax liability for the current year,
				the excess payment shall be refunded by the municipal corporation.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.20 - Classification of Real and Personal Property on Individual Ad Valorem Tax Returns

Current through Rules and Regulations filed through June 27, 2024
(1)
				Beginning with all ad valorem tax returns received after January 1, 1993, all
				taxable real and personal property returned or assessed for county taxation
				shall be identified according to the following classifications. Real Property
				receiving preferential assessment under O.C.G.A. §
									48-5-7.1,  48-5-7.2,  48-5-7.3 or 
				 48-5-7.6 or  current use assessment under O.C.G.A. §
									48-5-7.4 or 
				 48-5-7.7 shall be included in the classification specifically designated for those
				properties and not included in the general use classification that might
				otherwise be appropriate.
(a) Residential -
				This classification shall apply to all land utilized, or best suited to be
				utilized as a single family homesite, the residential improvements and other
				nonresidential homesite improvements thereon. For the purposes of this
				subparagraph, duplexes and triplexes shall also be considered single-family
				residential improvements.
1.This
				classification shall also apply to all personal property owned by individuals
				that has not acquired a business situs elsewhere and is not otherwise utilized
				for agricultural, commercial or industrial purposes.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.21 - Classification of Tangible Property on County Tax Digests

Current through Rules and Regulations filed through June 27, 2024
(1) The tax receiver or tax commissioner of
				each county shall list all taxable real and personal property on the digest
				using the classifications and strata specified in Regulation
				 560-11-2-.20.
(a) The tax receiver or tax commissioner
				shall further identify the properties listed on the digest by use of a
				two-digit code, the first character of which shall designate the property
				classification and the second character of which shall designate the stratum.
				The code is more particularly described as follows:
1st Digit - CLASSIFICATION
A - Agricultural
B - Brownfield Property
C - Commercial
F - FLPA Fair Market Value (for reimbursement
				 purposes)
H - Historic
I - Industrial
J - FLPA Conservation Use
P - Preferential
R - Residential
T - Residential Transitional
U - Utility
V - Conservation Use
W - Environmentally Sensitive
2nd Digit - REAL PROPERTY STRATA
1 - Improvements
2 - Operating Utility
3 - Lots
4 - Small Tracts
5 - Large Tracts
6 - Production/Storage/Auxiliary
9 - Other Real
2nd Digit - PERSONAL PROPERTY STRATA
A - Aircraft
B - Boats
F - Furniture/Fixtures/Machinery/Equipment
I - Inventory
P - Freeport Inventory
Z - Other Personal
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.22 - Motor Vehicle Assessments

Current through Rules and Regulations filed through June 27, 2024
Annually the State Revenue Commissioner shall prepare and
				 publish a manual of motor vehicle assessments for the various types of motor
				 vehicle property in Georgia. In addition the State Revenue Commissioner shall
				 calculate as nearly and completely as is practical the assessed values on motor
				 vehicle prebill applications furnished to the various county tax collectors. In
				 all cases the assessed valuations appearing in the published motor vehicle
				 assessment manual shall be the assessed value of a specific motor vehicle.
				 Provided, however, that when the assessed valuation as calculated on the motor
				 vehicle prebill application for a specific vehicle differs from the assessed
				 valuation for the same vehicle published in the motor vehicle assessment manual
				 by twenty-five dollars ($25.00) or less, the county tax collector is authorized
				 to accept the prebill valuation as being correct for that specific vehicle for
				 the current year.
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.23 - County Appraisal Staff - Certification of Parcels

Current through Rules and Regulations filed through June 27, 2024
On a form furnished by the State Revenue Commissioner, the
				 Board of Tax Assessors for each county shall certify to the Revenue
				 Commissioner annually in conjunction with submission of the county digest or on
				 September 1, whichever comes first, the number of parcels of real property
				 located within the county on January 1 preceding.
O.C.G.A. Secs.
				  48-2-12,  48-5-261.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.24 - County Appraisal Staff - County Classes

Current through Rules and Regulations filed through June 27, 2024
The counties of this State shall be classified according to
				 the following classes for the purpose of determining minimum appraisal staff
				 requirements:
(a) Class I - Counties
				having less than 3,000 parcels of real property.
(b) Class II - Counties having at least
				3,000, but less than 8,000 parcels of real property.
(c) Class III - Counties having at least
				8,000, but less than 15,000 parcels of real property.
(d) Class IV -- Counties having at least
				15,000, but less than 25,000 parcels of real property.
(e) Class V -- Counties having at least
				25,000, but less than 35,000 parcels of real property.
(f) Class VI -- Counties having at least
				35,000, but less than 50,000 parcels of real property.
(g) Class VII -- Counties having at least
				50,000, but less than 100,000 parcels of real property.
(h) Class VIII -- Counties having at least
				100,000 or more parcels of real property.
(i) For the purpose of a Joint County
				Appraisal Staff any two or more governing authorities may by intergovernmental
				agreement combine the appraisal staffs and under such agreement the parcels of
				real property within the counties subject to the agreement shall be totaled and
				the counties shall be deemed one county for the purposes of determining the
				class of the counties and the resulting staff requirements.
(j) For the purpose of intergovernmental
				agreements where one or more members of the county appraisal staff are shared,
				the parcels of real property within the counties subject to the agreement shall
				not be totaled and the counties shall retain their separate character for the
				purposes of determining the class of the counties and the resulting staff
				requirements.
O.C.G.A. Secs.
				  48-2-12,  48-5-265.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.25 - County Appraisal Staff - Qualifications. Amended

Current through Rules and Regulations filed through June 27, 2024
(1) County appraisal staff shall be
				classified into four classifications: Appraiser I, Appraiser II, Appraiser III,
				and Appraiser IV, with qualifications as follows:
(a) Appraiser I -- Under supervision and
				direction as an Appraiser trainee, the Appraiser I is expected to learn and do
				the more routine technical work in the appraisal of real and/or personal
				property for tax assessment purposes. The Appraiser I must:
1. be not less than twenty-one (21) years of
				age;
2. successfully complete the
				appraiser examination set for this level by the State Revenue
				Commissioner;
3. be in good
				physical and mental health;
4. hold
				a high school diploma or its equivalent;
5. have the aptitude to learn to perform
				tasks assigned including reviewing maps, photography, etc., to locate property;
				visiting the property and gathering all information necessary to determine
				value; performing basic research on building costs and sales data; computing
				appraisal values for real and/or personal property.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.26 - County Appraisal Staff-Compensation

Current through Rules and Regulations filed through June 27, 2024
(1) The minimum schedules of compensation for
				county appraisal staff members shall be as follows:
(a) Appraiser I
$ 5,646--$ 7,434
(b) Appraiser I
8,154-- 10,782
(c) Appraiser III
9,822-- 13,014
(d) Appraiser IV
13,014-- 17,310
(2)
				Any payments made by the State Revenue Commissioner as partial support of
				county appraisal staff members shall be based upon the minimum salary of the
				compensation schedules set forth in this Regulation.
(3) Before any payments shall be made by the
				State Revenue Commissioner as partial support of county appraisal staff
				members, said county must be paying not less than the minimum compensation set
				forth herein to all required members of said county's appraisal
				staff.
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1972, p. 1104,
et seq.
; Ga.
				 L. 1978, pp. 309.324, (Ga. Code Ann. Sec. 91A-2151; Ga. L. 1978, pp. 309, 432
				 (Ga. Code Ann. Ch. 141.