{"data":{"id":"us-ga/o.c.g.a.-48-5-275","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-275","heading":"Applicability of part.","body":"This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county as a unit in applying this part without regard to other distinctions existing between incorporated and unincorporated areas within each county.","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":"00db3481bddd3f87b5230367d4e969607f2a1ed5d5e13c1e8216daf1dd6f9f2c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-274","next":"us-ga/o.c.g.a.-48-5-290"},"notice":"GroundRules: Original legal text. Not legal advice."}