GroundRules
O.C.G.A. § 48-5-273: Counties to submit tax rate to commissioner.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 5 Uniform Property Tax Administration and Equalization
- PART 1 Equalization of Assessments
The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.
Collected 2026-09-17T19:34:57Z. Source file · JSON