Georgia § 48-5-260 Purpose of part

Georgia Statutes

§ 48-5-260 — Purpose of part

Georgia § 48-5-260

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This text of Georgia § 48-5-260 (Purpose of part) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-260 (2026).

Text

It is the purpose and intent of this part to:

(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:

(A)Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property;

(B)Maintain the tax assessment records for each county; and (C) Provide for state-wide duties and qualification standards for such staffs;

(2)Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties;

(3)Provide for adjustments and equalizations of property val

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It is the purpose and intent of this part to: (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: (A) Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property; (B) Maintain the tax assessment records for each county; and (C) Provide for state-wide duties and qualification standards for such staffs; (2) Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties; (3) Provide for adjustments and equalizations of property valuations in certain instances; (4) Provide for state ratio studies by the state auditor; and (5) Provide for state assistance to counties in implementing this part.