Purpose of article

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 752 48-5-340 property valuations that are reasonably uniform and equalized throughout the state. History. Code 1981, § 48-5-340, enacted by Ga. L. 1988, p. 1763, § 1.