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 560-11-2 - SUBSTANTIVE REGULATIONS
Rule 560-11-2-.34 - County Boards of Equalization-Definitions
Current through Rules and Regulations filed through September 23, 2024
(1) 'Uniform Appeal Form' referred to O.C.G.A. § 48-5-311 shall be known as form PT-311.
(2) 'Taxability' under O.C.G.A. § 48-5-311 shall mean whether property is exempt from ad valorem taxation as provided under law.
(3) 'Uniformity of Assessment' under O.C.G.A. § 48-5-311 shall have the meaning as provided for in the Georgia Constitution, Article VII, Section I, Paragraph III.
(4) 'Value' under O.C.G.A. § 48-5-311 shall mean the fair market value as defined in O.C.G.A. § 48-5-2(3).
Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended: GA O.C.G.A. Secs. 48-5-311, 92-8405, 8406, 8409, 8427; Ga. L. 1972, pp. 1095, et. Seq. Effective August 7, 1973.
