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O.C.G.A. § 48-5-235 · Liability of tax commissioners and tax collectors for default or improper conduct.
O.C.G.A. § 48-5-236 · Allowance of commissions of tax commissioners or tax collectors.
O.C.G.A. § 48-5-237 · Payment of taxes where property lies in more than one county.
O.C.G.A. § 48-5-238 · Executions against persons holding county money.
O.C.G.A. § 48-5-239 · Affidavit of illegality by person against whom execution issues.
O.C.G.A. § 48-5-240 · Borrowing county money.
O.C.G.A. § 48-5-241 · Refund or credit of county taxes.
O.C.G.A. § 48-5-242 · Waiver of penalties or interest due on unpaid taxes.
O.C.G.A. § 48-5-243 · Waiver of tax following military service.
O.C.G.A. § 48-5-260 · Purpose of part.
O.C.G.A. § 48-5-261 · Classification of counties for administration of part.
O.C.G.A. § 48-5-262 · Composition and duties of county appraisal staffs; “county civil service system” defined.
O.C.G.A. § 48-5-263 · Qualifications, duties, and compensation of appraisers.
O.C.G.A. § 48-5-264 · Designation and duties of chief appraiser.
O.C.G.A. § 48-5-264.1 · Right of chief appraiser and others to inspect property; supplying identification to occupant of property; statement to be included in tax bill.
O.C.G.A. § 48-5-265 · Formation of joint county property appraisal staffs.
O.C.G.A. § 48-5-266 · Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings.
O.C.G.A. § 48-5-267 · State payments for minimum staff of appraisers; state salary supplements for qualified appraisers.
O.C.G.A. § 48-5-268 · Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property.
O.C.G.A. § 48-5-269 · Authority to promulgate rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property.
O.C.G.A. § 48-5-269.1 · Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.
O.C.G.A. § 48-5-270 · Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment.
O.C.G.A. § 48-5-271 · Table of values for conservation use value of forest land.
O.C.G.A. § 48-5-272 · [Reserved] Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy.
O.C.G.A. § 48-5-273 · Counties to submit tax rate to commissioner.
O.C.G.A. § 48-5-274 · Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be furnished by commissioner.
O.C.G.A. § 48-5-275 · Applicability of part.
O.C.G.A. § 48-5-290 · Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals.
O.C.G.A. § 48-5-291 · Qualifications for members; approved appraisal courses; rules and regulations.
O.C.G.A. § 48-5-292 · Ineligibility of county tax assessors to hold other offices; applicability in certain counties.
O.C.G.A. § 48-5-293 · Oaths of office.
O.C.G.A. § 48-5-294 · Compensation.
O.C.G.A. § 48-5-295 · Terms of office; vacancies; removal by county governing authority.
O.C.G.A. § 48-5-295.1 · Performance review board.
O.C.G.A. § 48-5-295.2 · Independent performance review board; written report; withholding of funds.
O.C.G.A. § 48-5-296 · Removal from office on petition of freeholders; appeals.
O.C.G.A. § 48-5-297 · Meetings.
O.C.G.A. § 48-5-298 · Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses.
O.C.G.A. § 48-5-299 · Ascertainment of taxable property; assessments against unreturned personal property; penalty for unreturned property; changing real property values established by appeal in prior year or stipulated by agreement.
O.C.G.A. § 48-5-299.1 · Designation of board of assessors to receive tax returns.
O.C.G.A. § 48-5-300 · Power to summon witnesses and require production of documents; exempt documents; contempt proceedings.
O.C.G.A. § 48-5-300.1 · Time period for taxation of personal property; extension by consent; refunds.
O.C.G.A. § 48-5-301 · Time for presentation of returns by tax receiver or tax commissioner.
O.C.G.A. § 48-5-302 · Time for completion of revision and assessment of returns; submission of completed digest to commissioner.
O.C.G.A. § 48-5-303 · Correction of mistakes in digest; notification of correction.
O.C.G.A. § 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.
O.C.G.A. § 48-5-305 · Valuation of property not in digest.
O.C.G.A. § 48-5-306 · Annual notice of current assessment; contents; posting notice; new assessment description.
O.C.G.A. § 48-5-306.1 · Brochures describing exemptions and preferential assessments available to taxpayers.
O.C.G.A. § 48-5-307 · Service of papers; fees.
O.C.G.A. § 48-5-308 · Effect of part on laws granting additional authority to county boards of tax assessors.
O.C.G.A. § 48-5-309 · Applicability to counties electing members of board of tax assessors.
O.C.G.A. § 48-5-310 · Temporary collection of taxes pending approval or appeal of disapproval of digest.
O.C.G.A. § 48-5-311 · [Effective until July 1, 2023. See note.] Creation of county boards of equalization; duties; review of assessments; appeals.
O.C.G.A. § 48-5-311 · [Effective July 1, 2023. See note.] Creation of county boards of equalization; duties; review of assessments; appeals.
O.C.G.A. § 48-5-312 · [Reserved] Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty.
O.C.G.A. § 48-5-313 · Applicability of part.
O.C.G.A. § 48-5-314 · Confidentiality of taxpayer records; exceptions; penalties.
O.C.G.A. § 48-5-330 · Financial aid to counties for programs to evaluate and equalize assessments; terms of contract; limitations; procedure when state funds insufficient.
O.C.G.A. § 48-5-331 · Capital fund for loans to counties for property valuation and equalization purposes.
O.C.G.A. § 48-5-340 · Purpose of article.
O.C.G.A. § 48-5-341 · Definitions.
O.C.G.A. § 48-5-342 · Commissioner to examine digests.
O.C.G.A. § 48-5-342.1 · Digest evaluation cycles established; time for review of digest.
O.C.G.A. § 48-5-343 · Approval of digests.
O.C.G.A. § 48-5-344 · Conditional approval of digests.
O.C.G.A. § 48-5-345 · Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio.
O.C.G.A. § 48-5-346 · Effect of conditionally approving next subsequent digest.
O.C.G.A. § 48-5-347 · [Reserved] Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses.
O.C.G.A. § 48-5-348 · Appeal from conditional approvals.
O.C.G.A. § 48-5-349 · [Reserved] Composition of commission members.
O.C.G.A. § 48-5-349.1 · Commission chairman; appeals boards; assignment of commission to department.
O.C.G.A. § 48-5-349.2 · Procedure for appeal to department.
O.C.G.A. § 48-5-349.3 · Appeal to superior court.
O.C.G.A. § 48-5-349.4 · Compliance with decision of appeals board or court as correction of deficiency.
O.C.G.A. § 48-5-349.5 · Annual report.
O.C.G.A. § 48-5-350 · Power to levy and collect tax to provide funds for municipal development authorities.
O.C.G.A. § 48-5-351 · Power to levy and collect taxes to pay benefits under teacher retirement systems.
O.C.G.A. § 48-5-352 · Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property.
O.C.G.A. § 48-5-353 · Basis for fair market value of property subject to both municipal and county ad valorem taxes.
O.C.G.A. § 48-5-354 · Law governing municipal and county occupation taxes for certain salespersons and merchants.
O.C.G.A. § 48-5-355 · Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers.
O.C.G.A. § 48-5-356 · Exemption from municipal taxation of agricultural products and livestock raised in state.
O.C.G.A. § 48-5-357 · Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers.
O.C.G.A. § 48-5-358 · Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption.
O.C.G.A. § 48-5-359 · Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds prima-facie correct; distribution and retention of proceeds of sale.
O.C.G.A. § 48-5-359.1 · Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes.
O.C.G.A. § 48-5-360 · Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings.
O.C.G.A. § 48-5-361 · Applicability to counties.
O.C.G.A. § 48-5-380 · Refunds of taxes and license fees by counties and municipalities; time and manner of filing claims and actions for refund; authority to approve or disapprove claims.
O.C.G.A. § 48-5-381 · Reserve funds of counties and municipalities.
O.C.G.A. § 48-5-400 · Power of county governing authorities to levy and collect taxes for educational purposes.
O.C.G.A. § 48-5-401 · Annual recommendation by county boards of education to county governing authorities of school tax rate.
O.C.G.A. § 48-5-402 · Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability.
O.C.G.A. § 48-5-403 · [Reserved] Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability.
O.C.G.A. § 48-5-404 · Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties.
O.C.G.A. § 48-5-405 · Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures.
O.C.G.A. § 48-5-420 · “Special franchise” defined.
O.C.G.A. § 48-5-421 · Taxation of unenumerated franchises.
O.C.G.A. § 48-5-421.1 · Certain property projects shall not constitute special franchises.