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 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW
Rule 560-11-15-.02 - Commissioner's Determination of Property Illegally Appearing on a County Digest
Current through Rules and Regulations filed through September 23, 2024
(1) The Commissioner may, upon his or her own initiative, determine whether any property is illegally appearing on a Digest.
(2) The Commissioner may, upon a written complaint filed with the Department by a taxpayer, determine whether a property is illegally appearing on a Digest. Complaints as to valuation or exempt status of a particular parcel or other interest in real property shall not be considered under this Chapter.
(3) Upon making a determination of illegality, the Commissioner shall strike any Illegal Digest Entry from the Digest and return the Digest to the county tax commissioner and county board of tax assessors for removal of the Illegal Digest Entry and resubmission of the Digest to the Commissioner.
(4) A determination letter shall be issued by the Commissioner to the county board of tax assessors and a copy of such letter will be furnished to the taxpayer.
O.C.G.A. § 48-5-342.
