Title 48 — Title 48

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner’s receipt for the tax receiver’s net digest and only with a specification in the digest of the amount of commissions to which the ta…

(a) Nothing contained in this Code section shall apply to any tax commissioner or tax collector who is compensated by the fee system of compensation in lieu of a fixed salary. On and after January 1, 1995, no tax collector or tax commissioner in a county having a population of 45,…

(a) As used in this Code section, the term “eligible county tax commissioner” means any county tax commissioner or tax collector who is compensated pursuant to Code Section 48-5-183 and, as of March 1, 2023, was not eligible to participate in any: (1) Retirement system, as such t…

Personal property. Tangible personal property in county where business conducted, §48-5-16. Proceedings to determine county entitled to return, §48-5-17. Real property, §48-5-15. Situs for returns by residents, §48-5-11. Situs of returns by nonresidents, §48-5-12. Tangible person…

Ad valorem taxation of property, §48-5-2. Special assessment of forest land conservation use property, §48-5A-1. DEFINED TERMS —Cont’d For-hire charter bus or motor coach. Motor vehicle ad valorem taxation, §48-5C-1. For-hire ground transport service provider. Excise taxes, §48-1…

Delinquent tax officials. General provisions, §§48-5-200 to 48-5-205. Duties, §48-5-103.

Issuance of executions against tax collectors or tax commissioners. Failure to settle accounts, §48-5-201. Incomplete or improper digests, §48-5-205. Officials indebted in any way to state.

Trial of issues formed on affidavit of illegality, §48-5-203. Suspension of collection, §48-5-202. Tax digests. Failure to complete or improper digests, §48-5-205. Vacancies created by defaulting tax officials. Filling, §48-5-204. Disputes as to valuation. Arbitration. Nonbinding…

County tax receivers. Qualifications to seek office, §48-5-210. Donation of real property to be used for conservation purposes. Income tax credit. Appraisal of donation required for certification, §48-7-29.12. Heavy-duty equipment ad valorem taxation. Affidavit of illegality to ass…

(a) If a tax receiver or tax commissioner fails to have his or her digest completed and deposited by September 1 in each year, unless excused by provisions of law or by the commissioner, such tax receiver or tax commissioner shall forfeit one-tenth of his or her commissions for e…

Duty to prosecute, §48-2-81. COUNTY TAX COMMISSIONERS. Accounts and accounting. Annual accounting reports, §48-5-154. Release of surety from future liability for failure to account, §48-5-156. 346 INDEX COUNTY TAX COMMISSIONERS —Cont’d Accounts and accounting —Cont’d Annual accou…

Computation of income and expenses of taxpayer dying during taxable year, §48-7-33. DEATH TAXES. Estate tax eliminated, §48-12-1. 356 INDEX DECALS. Mobile home ad valorem taxation. Failure to attach and display. Generally, §48-5-493. Issuance of decals. Evidence of issuance of lo…

Evasion of tax, §48-6-10. Failure to collect, account for and pay over tax, §48-6-9. Sales and use taxes. Advertising by dealers of assumption of payment of tax, §48-8-37. Dealer’s certificate of registration. Engaging in business as seller without, §48-8-60. Failure, neglect or r…

County taxes may be levied and collected for the following public purposes: (1) To pay the expenses of administration of the county government; (2) To pay the principal and interest of any debt of the county and to provide a sinking fund for the payment of the principal and inter…

Nonresident contractors. Bond released, §48-13-34. PEDDLERS AND ITINERANT TRADERS. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. PENALTIES.

48-5-234. Enforcement of collection and payment of county property taxes. 48-5-235. Liability of tax commissioners and tax collectors for default or improper conduct. 48-5-236. Allowance of commissions of tax commissioners or tax collectors. 48-5-237. Payment of taxes where prope…

(a) The governing authority of each county may compel all persons and their heirs and personal representatives who have in their possession any county money collected for any county purpose whatever to pay over the county money to the county governing authority. (b) Upon the fail…

If execution as provided in subsection (b) of Code Section 48-5-238 issues for an amount greater than the amount due or if the defendant denies on oath owing any part of the amount claimed, the defendant may cause an issue to be formed on the execution by filing an affidavit of il…

This article is applicable to all persons and their sureties who borrow or pretend to borrow any county money from any person having custody of the county money. Any such person borrowing or pretending to borrow county money shall be held in all respects to be a holder of county …

(a) In all cases where a person has been overtaxed or claims for any reason that taxes should be credited or refunded, the county governing authority may hear and determine such application to the extent of the interest of the county in the matter. (b) In all cases where the coun…

(a) Upon written approval by the governing authority of the county in accordance with subsection (c) of this Code section, the tax collector or tax commissioner may waive, in whole or in part, the collection of any amount due the taxing authorities for which taxes are collected, …

The owner of any real property located in this state, and the transferee of every owner who acquires title to real property within this state between the date on which the tax lien on the property vests and the date on which the tax evidenced by the tax lien shall become due and …

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…

For the purpose of administering this part, the counties of this state are placed in the following classes: (1) Class I — Counties having less than 3,000 parcels of real property; (2) Class II — Counties having at least 3,000 but less than 8,000 parcels of real property; (3) Clas…

Limits on change in current use value, §48-5-269. COUNTY PROPERTY TAXES —Cont’d Equalization of assessments —Cont’d Conservation use property —Cont’d Rules and regulations applying to evaluation, §48-5-269. Continuing education for experienced appraisers, §48-5-268. Contracts. Fo…

(a) Qualifications. (1) The commissioner shall establish, and the Department of Administrative Services may review, the qualifications and rate of compensation for each appraiser grade. (2) Each appraiser shall, before his or her employment, obtain a satisfactory grade, as determin…

Expenses, §48-5-294. Employees engaged to assist board, §48-5-298. Fees.

(a)(1) The governing authorities of any two or more counties may join together and by intergovernmental agreement create a joint county property appraisal staff following consultation with the county boards of tax assessors of such counties. Under any such intergovernmental agree…

Continuing education for experienced appraisers, §48-5-268. Joint county property appraisal staffs, §48-5-265. Payment by state for minimum staff of appraisers, §48-5-267. Qualifications, duties and compensation, §48-5-263. Salary supplements by state for qualified appraisers, §48-…

Municipal property taxes. Sale of property for taxes due municipality, §48-5-359. Sale under execution for collection of assessments for improvements, §48-5-358. Sales under tax executions.

Equalized adjusted school property tax digest, §48-5-274. Training courses for new appraisers, §48-5-268. Uniform books, records, forms and manuals. Promulgation of rules and regulations, §48-5-269. Uniform procedural manual for appraising tangible personal property. Adoption and…

Examination of county tax digest, §§48-5-340 to 48-5-349.5. Appeals from conditional approvals, §48-5-348. Appeals to department of revenue, §48-5-349.2. Appeals to superior court, §48-5-349.3. Approval of digest, §48-5-343. Conditional approval, §48-5-344. Appeals, §48-5-348. Su…

Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes shall be assessed according to the law in force at the time the default occurred, and the fact of assessment …

Sales and use taxes. Exemptions, §48-8-3. High-technology data centers. Sales and use tax exemptions. Equipment incorporated or used in centers, §48-8-3. Sales and use taxes. Exemption for specific sales, §48-8-3. CONDUCTORS. Contraband articles in violation of tax or revenue laws…

Timber industry, tax relief for losses caused by Hurricane Michael, §48-7-40.36. 402 INDEX FOREST RESOURCES —Cont’d State forestry commission. Counties containing more than 20,000 acres of state-owned land not subject to taxation. Grants by commission, §48-14-1. Limitation, §48-1…

The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not…

Housing tax credit, §48-7-29.6. Medical equipment and supplies. Income tax credits, job tax credits for manufacturers of certain materials, §48-7-40.1B. Medical students. Income tax credit for preceptor rotations, §48-7-29.22 (Repealed 12/31/2026). Member of the armed forces. Geo…

General provisions, §§48-5-340 to 48-5-349.5. Exemptions generally, §§48-5-40 to 48-5-56. 486 INDEX POLITICAL SUBDIVISIONS —Cont’d Property taxes —Cont’d General provisions, §§48-5-1 to 48-5-56. Heavy-duty equipment ad valorem taxation, §§48-5-505 to 48-5-509. Construction equipm…

(a) Except as otherwise provided in Code Section 53-7-91, taxes shall 409 48-5-28 be paid before any other debt, lien, or claim of any kind. The property returned, the property held at the time of returning property, and the property held after the time of returning property shal…

Appeals of orders, rulings or findings of commissioner, §48-2-59. Compelling production of evidence, §48-2-53. Tobacco and alternative nicotine products taxes. Criminal violations of chapter, §48-11-21. Enforcement and collection of penalties, §48-11-24. Tax executions. Jurisdicti…

(a) There is established a county board of tax assessors in each of the several counties of this state. (b) Except as provided in Code Section 48-5-309 with respect to the election of board members, each county board of tax assessors shall consist of not less than three nor more …

Independent performance review board, §48-5-295.2. Performance review board, §48-5-295.1. Investigations of value of property for which taxes not paid, §48-5-299. Laws granting additional authority to boards. Effect of part on, §48-5-308. Meetings, §48-5-297. Mistakes in digest. …

Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of the county to perform faithfully and impartially the duties imposed upon him by law. In addition, he shall also take the oath required of all public officers…

Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time to time by the county governing authority. The compensation to be paid to a member of the board shall not be less than $20.00 per day for the time …

(a) Each member of the county board of tax assessors appointed to such office on and after July 1, 1996, shall be appointed by the county governing authority for a term of not less than three nor more than six years. A county governing authority shall, by resolution, within the r…

(a) The county governing authority may, upon adoption of a resolution, request that a performance review of the county board of tax assessors be conducted. Such resolution shall be transmitted to the commissioner who shall appoint an independent performance review board within 30…

(a) The commissioner shall appoint an independent performance review board if he or she determines, through the examination of the digest for any county in a digest review year pursuant to Code Section 48-5-342, that there is evidence which calls into question the technical compe…

Whenever by petition to the judge of the superior court any 100 or more freeholders of the county allege that any member of the county board of tax assessors is disqualified or is not properly and impartially discharging his duties or is discriminating in favor of certain citizens…

The first meeting of the county board of tax assessors shall be held no later than ten days after the date the tax receiver or tax commissioner is required by law to submit the tax digest for the year to the county board of tax assessors. The secretary of the board shall at that t…

Service of papers, §48-5-307. First meeting, §48-5-297. Forms. Notice of changes made in taxpayer’s return, §48-5-306. Petition for temporary collection pending approval of digest, §48-5-310. 334 INDEX COUNTY PROPERTY TAXES —Cont’d County board of tax assessors —Cont’d Hearings. …