{"data":{"id":"us-ga/o.c.g.a.-48-5-261","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-261","heading":"Classification of counties for administration of part.","body":"For the purpose of administering this part, the counties of this state are placed in the following classes:\n(1) Class I — Counties having less than 3,000 parcels of real property;\n(2) Class II — Counties having at least 3,000 but less than 8,000 parcels of real property;\n(3) Class III — Counties having at least 8,000 but less than 15,000 parcels of real property;\n(4) Class IV — Counties having at least 15,000 but less than 25,000 parcels of real property;\n(5) Class V — Counties having at least 25,000 but less than 35,000 parcels of real property;\n(6) Class VI — Counties having at least 35,000 but less than 50,000 parcels of real property;\n(7) Class VII — Counties having at least 50,000 but less than 100,000 parcels of real property; and\n(8) Class VIII — Counties having at least 100,000 or more parcels of real property.","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":"45d3e8f6173e08cd5a91f056627abff43f6475101e4d47afa891df2136360230","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-260","next":"us-ga/o.c.g.a.-48-5-262"},"notice":"GroundRules: Original legal text. Not legal advice."}