One Click Case Law for § 48-5-304
O.C.G.A. § 48-5-303 <-- --> O.C.G.A. §48-5-305

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
PART 2 - COUNTY BOARDS OF TAX ASSESSORS
§ 48-5-304 - (For effective date, see note.) Approval of tax digests when assessments in arbitration or on appeal; procedure; withholding of grants by Office of the State Treasurer

O.C.G.A. 48-5-304 (2010)
48-5-304. (For effective date, see note.) Approval of tax digests when assessments in arbitration or on appeal; procedure; withholding of grants by Office of the State Treasurer


(a) (For effective date, see note.) The commissioner shall not be required to disapprove or withhold approval of the digest of any county solely because appeals have been filed or arbitrations demanded on the assessment of any property or number of properties in the county. Where appeals have been filed or arbitrations demanded, the assessment or assessments fixed by the board of tax assessors shall be listed together with the return value on the assessments and forwarded in a separate listing to the commissioner at the time the digest is filed for examination and approval.

(b) The Office of the State Treasurer shall withhold any and all grants appropriated to any county until the county tax digest for the previous calendar year has been submitted to the commissioner as required by law.