Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-5-299 Chairman
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Selection, §48-5-298. Changes made in taxpayer’s return. Notice, §48-5-306. Changing real property values established by appeal in prior year, §48-5-299. Chief appraiser, designation, §48-5-264. Compensation, §48-5-294.
O.C.G.A. § 48-5-3 Taxable property
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All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as otherwise provided by law. Liability of property for taxation shall not be affected by the individual or corpo…
O.C.G.A. § 48-5-30 Filing extension for service personnel serving abroad
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Notwithstanding any provision of Code Section 48-5-7.1 or 48-5-7.4 to the contrary, a member of the armed forces of the United States serving outside the continental United States may file such member’s initial or renewal application for special assessment at any time within a per…
O.C.G.A. § 48-5-300 CONTRABAND
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Affidavits. Tax forfeitures. Affidavit to test legality, §48-2-83. Forfeitures. Tax seizures of contraband articles, §48-2-82. Affidavit to test legality, §48-2-83.
O.C.G.A. § 48-5-300.1 Time period for taxation of personal property; extension by consent; refunds
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(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed under this chapter with respect to personal property may be assessed at any time. (b) Except as otherwise provided by subsection (c) of this Code section or by this title, in the ca…
O.C.G.A. § 48-5-301 Secretary
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Selection, §48-5-298. State treasurer. Withholding grants appropriated until tax digest submitted to state revenue commissioner, §48-5-304. County boards of equalization.
O.C.G.A. § 48-5-302 Subpoenas
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Power to issue, §48-5-300. Term of office, §48-5-295. Vacancies in office. Valuation of property not in digest, §48-5-305. COURTS.
O.C.G.A. § 48-5-303 Correction of mistakes in digest; notification of correction
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(a) The county board of tax assessors shall have authority to correct 672 48-5-304 factual errors in the tax digest when discovered within three years and when such corrections are of benefit to the taxpayer. Such corrections, after approval of the county board of tax assessors, s…
O.C.G.A. § 48-5-304 Disputes as to valuation
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Nonbinding arbitration, §48-5-311. Assessments. Annual notice of current assessment, §48-5-306. Appeals from assessments by county board of tax assessors, §48-5-311. County board of tax assessors, §§48-5-290 to 48-5-314. County boards of equalization. Powers and duties, §48-5-311…
O.C.G.A. § 48-5-305 Valuation of property not in digest
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(a) The county board of tax assessors may provide, pursuant to rules or regulations promulgated by the board and consistent with this article, the manner of ascertaining the fair market value for taxation of any real or personal property not appearing in the digest of any year wi…
O.C.G.A. § 48-5-306 Hansen v
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DeKalb County Board of Tax Assessors, 295 Ga. 385, 761 S.E.2d 35, 2014 Ga. LEXIS 532 (2014). Valuation of Property Proper assessment required as part of tax enforcement proceedings. — Assessment made in the manner prescribed by the statute is indispensable in proceedings to enfor…
O.C.G.A. § 48-5-307 Service of papers; fees
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Whenever, pursuant to this part, any notice, subpoena, or writing is required to be given or served, the notice, subpoena, or writing may be served by any sheriff, deputy sheriff, or lawful constable. Each such officer shall be paid for his services the same fees as are paid offi…
O.C.G.A. § 48-5-308 Election of members
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Applicability of part to counties electing members, §48-5-309. Employment contracts with persons to assist board, §48-5-298. Equalization of assessments. Designation of chief appraiser, §48-5-264. Established, §48-5-290.
O.C.G.A. § 48-5-309 Appointment of members, §48-5-290
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Appraisal cycle (contingently effective 1/1/2025), §48-5-264. Approval of tax digest. Assessments in arbitration or on appeal, §48-5-304. Temporary collection of taxes pending, §48-5-310. COUNTY PROPERTY TAXES —Cont’d County board of tax assessors —Cont’d Approved appraisal cours…
O.C.G.A. § 48-5-31 Project cost
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Coliseum capital outlay projects, special purpose local option sales tax, §48-8-145. Projects. Georgia tourism development act, §48-8-271. Housing tax credit, §48-7-29.6. Special district transportation sales and use tax, §48-8-242. Promoting conventions. Excise taxes on hotels a…
O.C.G.A. § 48-5-310 Petition of freeholders
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Removal from office, §48-5-296. Property not in digest. Valuation, §48-5-305. Public record information used in assessment, appraisal or setting fair market value. Enforcement of taxpayer access, §48-5-306. COUNTY PROPERTY TAXES —Cont’d County board of tax assessors —Cont’d Quali…
O.C.G.A. § 48-5-311 Carter v
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Fayette County, 287 Ga. App. 175, 651 S.E.2d 108, 2007 Ga. App. LEXIS 908 (2007). Reviewing court lacked subject matter jurisdiction to consider value and uniformity in an appeal of a decision of the Hall County Board of Equalization (BOE) as a hospital did not present those issu…
O.C.G.A. § 48-5-313 Applicability of part
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Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner. History. Ga. L. 1913, p. 123, § 8; Code 1933, § 92-6901; Code 1933, § 91A-1430, enacted by Ga. L. 1978, p. 309, § 2. 745 48-5-314
O.C.G.A. § 48-5-314 BONA FIDE PURCHASERS
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Income tax liens. When liens attach to interests of bona fide purchasers, §48-2-56. BILLS OF SALE. Tax executions. Sales under tax executions. Validity, §48-4-6. BIOMASS MATERIALS. Income tax credits for clean energy property, §48-7-29.14. Sales and use tax exemption. Materials us…
O.C.G.A. § 48-5-32 Publication by county of ad valorem tax rate
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(a) As used in this Code section, the term: (1) “Levying authority” means a county, a municipality, or a consolidated city-county governing authority or other governing authority of a political subdivision of this state that exercises the power to levy ad valorem taxes to carry o…
O.C.G.A. § 48-5-32.1 Fair market value
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Determining, §48-5-2. Forest land conservation use property. Conservation use assessment, §48-5-7.7. Local assistance grants to make up revenue reduction, §§48-5A-1 to 48-5A-6. Table of values, §48-5-271. Millage rate increase, §48-5-32.1. Notice of property tax increase, §48-5-3…
O.C.G.A. § 48-5-331 Superior courts
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Appeals of decisions of county boards of equalization, §48-5-311. County boards of tax assessors. Removal from office, §48-5-295. Disapproval of county tax digest. Appeals to, §48-5-349.3. Execution against person holding county money. Affidavit of illegality by person against wh…
O.C.G.A. § 48-5-340 Purpose of article
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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 ensur…
O.C.G.A. § 48-5-341 Definitions
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As used in this article, the term: (1) “Assessment bias” means any tendency or trend of assessment ratios, when analyzed by an appropriate statistical method, which reveals assessment progressivity or assessment regressivity. (2) “Assessment progressivity” means any systematic pa…
O.C.G.A. § 48-5-343 Approval of digests
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(a) The commissioner shall, when a county is in its digest review year, approve the digest of any such county as being reasonably uniform and equalized if the digest meets the following criteria: (1) The average assessment ratio for each class of property within the county shall …
O.C.G.A. § 48-5-344 Conditional approval of digests
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(a) If the commissioner determines that in any one or more of the counties that is in a digest review year the taxable values of property are not reasonably uniform and equalized in accordance with the requirements of subsection (a) of Code Section 48-5-343, he shall conditionall…
O.C.G.A. § 48-5-348 Appeal from conditional approvals
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(a) The commissioner, through a hearing officer, shall hear and determine appeals by local governing authorities on issues relating to the conditional approval of the digest by the commissioner including, but not limited to, the issue of the adequacy of the time period allowed to…
O.C.G.A. § 48-5-349.2 Procedure for appeal to department
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(a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within 30 days after receipt by the local board of tax assessors of the commissioner’s notification of digest conditional approval or disapproval. …
O.C.G.A. § 48-5-349.3 Appeal to superior court
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The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the superior court of the county dissatisfied with the decision. Any appeal to the superior court shall be taken, so far as is applicable, i…
O.C.G.A. § 48-5-349.5 Annual report
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Not later than January 20, 1990, and not later than the twentieth day of January of each year thereafter, the commissioner shall submit to the Senate Finance Committee and to the Ways and Means Committee of the House of Representatives an annual report concerning the implementati…
O.C.G.A. § 48-5-350 Livestock raised in state
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Exemption, §48-5-356. Merchants. Exemption of certain merchants, §48-5-354. Notice.
O.C.G.A. § 48-5-352 Development authorities
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Power to levy and collect tax to provide funds for, §48-5-350. Equalization of assessments, §§48-5-260 to 48-5-275. Erroneous collection, §48-5-380. Executions. Paving streets, laying sewers or other improvements. Collection of assessments, §48-5-358. Sale of property for taxes d…
O.C.G.A. § 48-5-354 Goods purchased in carload lots
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Distribution among several purchasers, §48-5-355. Notice of homestead exemption to accompany bill for real property taxes, §48-5-56. Personal property. Business inventory personal property, §48-5-41.2. Exempt personalty generally, §48-5-42. Freeport exemption.
O.C.G.A. § 48-5-355 HABITUAL OFFENDERS
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Tobacco and alternative nicotine products taxes. Counterfeit cigarettes. Enhanced penalties for sale or possession, §48-11-30. HAND SANITIZER. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. HANDWRITING ANALYSTS. Occupation tax or regulatory fee levied by loca…
O.C.G.A. § 48-5-356 Property taxes
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Municipal property taxes. Exemption of livestock raised in state, §48-5-356. Sales and use taxes. Agricultural commodities. Exemption of commodities not sold as finished product to ultimate consumer, §48-8-5. Nonapplicability to livestock and livestock products used by farmer, §48…
O.C.G.A. § 48-5-357 Investments
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Reserve fund, §48-5-381. Limitation of actions. Refunds, §48-5-380. Limitation on amount of tax, §48-5-350. Livestock raised in state.
O.C.G.A. § 48-5-358 ALTERNATIVE FUEL
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Sales of property used in constructing production facilities. Sales and use tax exemptions, §48-8-3. AMERICAN LEGION. Property tax exemption, §48-5-41. Motor vehicle, §48-5-478.4. AMNESTY. Tax amnesty program, §§48-16-1 to 48-16-12. ANATOMICAL GIFTS.
O.C.G.A. § 48-5-359.1 Property taxes
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County board of tax assessors. Employment contracts with persons to assist board, §48-5-298. Equalization of assessments. Formation of joint county property appraisal staff, §48-5-265. Institutions of higher education to provide training courses to appraisers, §48-5-268. Persons …
O.C.G.A. § 48-5-360 Sewers and drains
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Executions for collection of assessments for laying, §48-5-358. Statute of limitations. Refunds, §48-5-380. Streets and sidewalks. Executions for collection of assessments for paving streets, §48-5-358. Frontage owned by state or subdivisions abutting streets or sidewalks. Treate…
O.C.G.A. § 48-5-361 Applicability to counties
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Nothing contained in this article shall be construed to apply to any county unless application to counties is expressly provided in a particular provision of this article. 786 History. Ga. L. 1877, p. 125, § 5; Code 1882, § 3656f; Civil Code 1895, § 737; Civil 48-5-380 Code 1910,…
O.C.G.A. § 48-5-380 Wilmington Trust Co
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v. Glynn County, 265 Ga. App. 704, 595 S.E.2d 562, 2004 Ga. App. LEXIS 239 (2004). Trial court had jurisdiction of taxpayer’s action to find reassessments invalid for failure of the county board of tax assessors to follow provisions of O.C.G.A. § 48-5-311 requiring a response to t…
O.C.G.A. § 48-5-381 Reserve funds of counties and municipalities
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(a) Whenever the governing authority of any county or municipality determines that because of unusual conditions it is impractical to expend the funds raised by taxation for the purposes for which the taxes were levied and that it is in the best interest of the county or municipa…
O.C.G.A. § 48-5-4 Universities and colleges
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Equalization of assessments. Contracts to provide instruction courses to appraisers, §48-5-268. Exemption, §48-5-41. Unpaid taxes. Interest, §48-5-148. Alternative provisions, §48-5-150. Venue. Challenge to commissioner’s proposed assessment. Appeals filed in superior court of Ful…
O.C.G.A. § 48-5-40 Definitions
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As used in this part, the term: (1) “Applicant” means a person who is: (A)(i) A married individual living with his or her spouse; (ii) An individual who is unmarried but who permanently maintains a home for the benefit of one or more other individuals who are related to such indiv…
O.C.G.A. § 48-5-400 Assessments
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Equalization of assessments. General provisions, §§48-5-260 to 48-5-275. Public utility property subject to school tax, §48-5-402. Collection. Municipalities for independent school systems, §48-5-405. Public utility property. Subject to school tax, §48-5-402. Tax commissioners or…
O.C.G.A. § 48-5-401 County tax collectors
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Collection of taxes, §48-5-404. County tax commissioners. Collection of taxes, §48-5-404. Definitions. Prepayment by developer, §48-5-31. Developers. Prepayment, §48-5-31. Equalization of assessments. Equalized adjusted school property tax digest, §48-5-274. General provisions, §§…
O.C.G.A. § 48-5-402 Railroad equipment companies
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Collection of taxes due, §48-5-402. Rate. Annual recommendation by county boards of education to governing authority, §48-5-401. Sales tax for educational purposes, §§48-8-140 to 48-8-144. Superior courts. Contesting taxability of property. Public utility property subject to scho…
O.C.G.A. § 48-5-404 Commissioner on salary, §48-5-180
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Deductions of default and insolvent lists for net amount of digests, §48-5-181. Forfeiture for failure to make final settlement, §48-5-150. Failure to make final settlement within period allowed, §48-5-153. Forfeiture for incomplete or improper digests, §48-5-205. Forfeiture for vi…
O.C.G.A. § 48-5-405 ELECTIONS
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Ballots. Forms. Joint county and municipal sales and use tax, §48-8-85. Discontinuing imposition, §48-8-92. Special county one percent sales and use tax. Imposition of tax, §48-8-111. Homestead option sales and use taxes, §§48-8-103, 48-8-106. Joint county and municipal sales and…
O.C.G.A. § 48-5-41 Exempt property
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(a) The following property shall be exempt from all ad valorem property taxes in this state: (1)(A) Except as provided in this paragraph, all public property. (B) No public real property which is owned by a political subdivision of this state and which is situated outside the ter…