{"data":{"id":"us-ga/o.c.g.a.-48-5-340","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-340","heading":"Purpose of article.","body":"It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within counties so as to require county boards of tax assessors to make adjustments in the valuation of property to ensure uniformity and equity. The commissioner shall continue to examine the digest and exercise his responsibility to bring about property valuations that are reasonably uniform and equalized throughout the state.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 5A Examination of County Tax Digests"],"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":"cd226024a33589ac201e530321ed2fc381fe72e0d3251db9a942a7fd6ba9355a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-331","next":"us-ga/o.c.g.a.-48-5-341"},"notice":"GroundRules: Original legal text. Not legal advice."}