{"data":{"id":"us-ga/o.c.g.a.-48-5-269.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-269.1","heading":"Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property.","body":"(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain an appropriate procedural manual for use by county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes.\n(b) The manual adopted by the commissioner pursuant to this Code section shall be utilized by county property appraisal staff in the appraisal of tangible real and personal property for ad valorem tax purposes.","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":"4b9ca3a4806d3520a45c13210104959ca1b1f8a4c239368c92f40f151724e739","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-269","next":"us-ga/o.c.g.a.-48-5-270"},"notice":"GroundRules: Original legal text. Not legal advice."}