One Click Case Law for § 48-5-305
O.C.G.A. § 48-5-304 <-- --> O.C.G.A. §48-5-306-1

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
§ 48-5-305 - Valuation of property not in digest

O.C.G.A. 48-5-305 (2010)
48-5-305. Valuation of property not in digest


(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 within the period of the statute of limitations.

(b) It is the purpose and intent of this Code section to confer upon the county board of tax assessors full power and authority necessary to have placed upon the digest an assessment of the fair market value of all property in the county of every character which is subject to taxation and for which either state or county taxes have not been paid in full.

(c) Nothing contained in this Code section shall apply to those persons who are required to make their returns to the commissioner.