Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS
Rule 560-11-12-.01 - Applicability of Rules

Current through Rules and Regulations filed through September 23, 2024

(1) The rules in this Chapter shall apply to and govern ad valorem tax assessment appeal hearings held by the county boards of equalization including those formed by intergovernmental agreement.

(2) The actions, decisions and orders of a county's board of equalization are:

(a) Subject to the appeals procedures as provided in this section.

(b) Empowered to exercise the same degree of authority and perform the same actions as hearing officers under O.C.G.A. § 50-13-13.

O.C.G.A. Secs. 48-2-7, 48-2-12, 48-5-311(e)(1)(D).

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