{"data":{"id":"us-ga/o.c.g.a.-48-5-260","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-260","heading":"Purpose of part.","body":"It is the purpose and intent of this part to:\n(1) Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to:\n(A) Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;\n(B) Maintain the tax assessment records for each county; and\n(C) Provide for state-wide duties and qualification standards for such staffs;\n(2) Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;\n(3) Provide for adjustments and equalizations of property valuations in certain instances;\n(4) Provide for state ratio studies by the state auditor; and\n(5) Provide for state assistance to counties in implementing this part.","path":["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"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"e8909239f7146ef2cdc1e3fcc65257f43a44ea1f6415128f753ca715cdbeff26","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-243","next":"us-ga/o.c.g.a.-48-5-261"},"notice":"GroundRules: Original legal text. Not legal advice."}