Rules and Regulations of the State of Georgia
 

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<xmp>.</xmp> <form name="form1" method="post" action="560-11-2?urlRedirected=yes&amp;data=admin&amp;lookingfor=560-11-2" id="form1"> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="/wEPDwUKLTY5ODkwOTM2Nw8WAh4Ec3BhbQIJFgJmD2QWAgIFDw8WAh4EVGV4dAUFNiArIDNkZGTi+Ki1ikIOmnSD/2K7OLQl/oL7nQ==" /> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="EEBB6393" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="/wEWCAKl6MOHAQLniKOhBALV5cpNAoa5iIEFAoznisYGAsrv5u0MAsrv4u0MAsrv3u0M1zzDh+6b0PvWnOubSiLQeIwh2/w=" /> <div class='popup'> <div class='cnt223'> <div style="margin-bottom:6px;"> <img alt="Rules and Regulations of the State of Georgia" src="/images/new.gif"/> </div> <div class="header"> Terms and Conditions of Agreement for Access to Rules and Regulations of the State of Georgia Website </div> <div class="scroll"> <p>(Note: certain features of this site have been disabled for the general public to prevent digital piracy. If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree that you will not copy, print, or download anything from this website for any commercial use. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website.</p> <p> You agree that you will not sell, will not license, and will not otherwise make available in exchange for anything of value, anything that you download, print, or copy from this site.</p> <p> You agree that you will not copy, print, or download any portion of the regulations posted on this site exceeding a single chapter of regulations for sale, license, or other transfer to a third party, except that you may quote a reasonable portion of the regulations in the course of rendering professional advice.</p> <p> If you violate this agreement, or if you access or use this website in violation of this agreement, you agree that Lawriter will suffer damages of at least $20,000. </p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." THE STATE OF GEORGIA AND LAWRITER EXPRESSLY DISCLAIM ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT AND ARE NOT LIABLE TO ANY PERSON FOR ANY ERRORS IN INACCURACIES CONTAINED IN THIS WEBSITE. </p> <p> If you accept these terms enter the information below and click “I AGREE”.</p> </div> <table border="0" style="width: 810px"> <tr> </tr> <tr> <td style="vertical-align: text-top; width: 243px;"> Full Name:</td> <td style="width: 532px; vertical-align:super;"> <input name="firstName" type="text" id="firstName" class="txt" /> <span id="lbl_fname"><font color="Red"></font></span> </td> </tr> <tr><td style="width: 243px"> Human verification: <b> <span id="lblStopSpam">6 + 3</span>&nbsp;= </b></td><td style="width: 532px"> <input name="captcha" type="text" id="captcha" class="txt" /> <span id="lbl_captcha"><font color="Red"></font></span> &nbsp; <input name="sum" type="hidden" id="sum" value="9" /> </td></tr> </table> <input type="submit" name="Button1" value="I AGREE" id="Button1" disabled="disabled" /> <span id="alrtmsg"><font color="Red"></font></span> <input name="v1" type="hidden" id="v1" /> <input name="v2" type="hidden" id="v2" /> <input name="v3" type="hidden" id="v3" /> <p>Privacy Policy: the above information is for internal use only as related to this agreement and will not be sold or distributed.</p> </div> </div> </form> <html> <head runat="server"> <title>GA - GAC</title> <link href="_files/main.css" media="all" rel="Stylesheet" type="text/css" /> <link href="_files/treeview_old.css" media="all" rel="Stylesheet" type="text/css" /> <link href="/_files/popup.css" media="all" rel="stylesheet" type="text/css" /> <script type="text/javascript" src="/_files/treeview.js"></script> <script type="text/javascript" src="/_files/jquery-1.8.0.min.js"></script> <script type="text/javascript" src="/_files/jquery-1.10.2.js"></script> <script type="text/javascript" src="/_files/popup.js"></script> <script type="text/javascript" src="http://code.jquery.com/jquery-1.8.2.js"></script> <script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.8/jquery.min.js" /> <script type="text/javascript" src="/_files/jquery.popup.js"></script> <script type="text/javascript" src="/_files/jquery.popup.min.js"></script> <script type="text/javascript" src="/_files/ValidateForm.js"></script> <script src="https://code.jquery.com/jquery-1.11.3.js"></script> <link href="/_files/enablejs.css" rel="Stylesheet" type="text/css" /> <link href="/_files/forJavascript.css" rel="Stylesheet" type="text/css" /> <style type="text/css"> .collapse{background-image:url('/images/expcoll_right.png');} .expand{background-image:url('/images/expcoll_down.png');} </style> <script type="text/javascript"> $(document).ready(function(){ $("#History-parent").click(function(){ $("#History-Childs").toggle(); if ($('#History-parent img').hasClass('expand')) { $('#History-parent img').addClass('collapse'); $('#History-parent img').removeClass('expand'); $('#History-parent img').attr('src', '/images/expcoll_right.png'); } else { $('#History-parent img').removeClass('collapse'); $('#History-parent img').addClass('expand'); $('#History-parent img').attr('src', '/images/expcoll_down.png'); } }); $("#History-Childs").hide(); var tocnode=document.getElementById('toc-children'); if (tocnode != null) { if(tocnode.childNodes.length != 0) { document.getElementById("doc-content").style.width="72%"; document.getElementById("toc").style.width="21%"; document.getElementById("toc").style.padding="10px"; } else { document.getElementById('toc').style.display="none"; } } }); function fnsetRDVal(id) { if (id=="y") { document.getElementById("y").value="yes" document.getElementById("n").value="" } else { document.getElementById("n").value="no" document.getElementById("y").value="" } } </script> <script type="text/javascript"> function TermsCon() { var overlay = $('<div id="overlay"></div>'); overlay.show(); overlay.appendTo(document.body); $('.popup2').show(); $('#btnAgree').click(function () { $('.popup2').hide(); $("#overlay").hide(); overlay.appendTo(document.body).remove(); }); $("#btnprint").click(function () { var contents = $("#popupterms").html(); var frame1 = $('<iframe />'); frame1[0].name = "frame1"; frame1.css({ "position": "absolute", "top": "-1000000px" }); $("body").append(frame1); var frameDoc = frame1[0].contentWindow ? 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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website. </p> <p> You agree that you will not sell or license anything that you download, print, or copy from this website.</p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." THE STATE OF GEORGIA AND LAWRITER EXPRESSLY DISCLAIM ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT AND ARE NOT LIABLE TO ANY PERSON FOR ANY ERRORS IN INACCURACIES CONTAINED IN THIS WEBSITE. </p> <p> By accessing and/or using this website, you agree to the terms and conditions above. If you do not agree to the terms and conditions above, you must cease accessing and/or using this website and destroy all material obtained from this website without your agreement. </p> </div> </div> <div class="modal-footer"> <input type="button" name="btnAgree" value="Close" id="btnAgree" class="btn-blue noprint" /> <input type="button" name="btnprint" value="Print" id="btnprint" class="btn-blue noprint" /> </div> </div> </div> <div id="main" class="noprint"> <!--class="noprint"--> <div id="header" class="noprint"> <div class="container"> <div class="terms"> NOTICE OF TERMS OF USE OF THIS WEBSITE. 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charset=UTF-16"> </HEAD> <div id="infobar"><a href="javascript:;" accesskey="r" Name="Route" title="Route" class="quickkey"><em class="mnemonic">R</em>oute </a>:<div class="searchtips" style="float:right;margin-right:10px;color: rgb(47, 79, 79);"> <a style="text-decoration:none;color: rgb(47, 79, 79);" title="search tips" name="searchtip" href="../help.aspx#searching" target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/560" title="560">Department 560</a></li> <li>&raquo; <a href="/GAC/560-11" title="560-11">Chapter 560-11</a></li> <li>&raquo; Subject 560-11-2</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllsubject>Subject 560-11-2 SUBSTANTIVE REGULATIONS</nllsubject></h1> <h2><a href="/GAC/560-11-2-.01" name="560-11-2-.01" title="560-11-2-.01">Rule 560-11-2-.01 Property Reevaluation and Tax Equalization Program</a></h2> <P>These regulations are presented to the counties of the State of Georgia in the interest of initiating and preserving, from the inception of the Program to completion, uniform standards of procedure and execution in order to insure a fair, uniform and effective administration of the Property Tax Valuation and Equalization Program throughout the State.</P> <h2><a href="/GAC/560-11-2-.02" name="560-11-2-.02" title="560-11-2-.02">Rule 560-11-2-.02 Applications for Financial Assistance</a></h2> <P>All applications for State financial assistance and for commercial loans under this Program will be submitted to the State Revenue Commissioner for approval. He will determine the need for and the amount of financial assistance to be given under this program by the State to any county or the need for and the amount of any commercial loan to be obtained by the county, on the basis of State funds available and the ability of the county to finance in whole or in part a qualifying property valuation and equalization program. Notwithstanding anything to the contrary contained in these rules and regulations or in any contract or agreement entered into thereunder, the State Revenue Commissioner shall not make loans to any one county in excess of one hundred thousand dollars ($100,000).</P> <h2><a href="/GAC/560-11-2-.03" name="560-11-2-.03" title="560-11-2-.03">Rule 560-11-2-.03 Completed Programs</a></h2> <P>Applications of counties for financial assistance for approval of commercial loans will not be considered except on the basis of complete property valuation and equalization programs and then in the order in which such complete programs are submitted to the State Revenue Commissioner.</P> <h2><a href="/GAC/560-11-2-.04" name="560-11-2-.04" title="560-11-2-.04">Rule 560-11-2-.04 Completed Program Requirements</a></h2> <P>A program to be complete must possess the following:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An Agreement properly executed by the county and the appraisal firm containing all the basic provisions of the county-appraisal firm form of agreement attached hereto and hereby made a part of this regulation. (Whenever a county finds it necessary to change or omit any of the basic provisions of this regulation contract form, a complete and full explanation of the reasons therefor shall accompany the application; otherwise, consideration of the application will be delayed.)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A Performance and Payment Bond, furnished by the appraisal firm and approved by the county attorney.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An affidavit of the Contracting Appraisal Firm that it meets the following minimum qualification requirements and submitting any information as required therein: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Not less than five years of practical appraisal experience involving extensive commercial and industrial properties as well as residential.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> At least one of the appraisal company's principal appraisers who will be in overall charge of and devote a reasonable amount of personal direction to the project must be one of the following: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> M.A.I. (Member of the American Institute of Real Estate Appraisers)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> C.A.E. (Certified Assessment Evaluator)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(b)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> P.E. (Licensed Professional Engineer with at least 5 years of appraisal experience satisfactory to the Department of Revenue)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(b)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Other comparable education and practical experience satisfactory to the Department of Revenue.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Adequate financial resources which shall include the ability to furnish the required performance and payment bond referred to in the contract.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A staff of suitably trained supervisors, none under 25 years of age, available for assignment to the project and adequate to insure its timely and proper completion.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A specific program for procuring and training the manpower, other than permanent staff, necessary to the accomplishment of the project.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(3)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Name, age, and qualifications of the person guaranteed to supervise the project throughout the contract period.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.04(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the case of a commercial loan application, a loan agreement containing the commitment of a commercial lender to make a loan to the county and setting forth the terms of such loan.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.05" name="560-11-2-.05" title="560-11-2-.05">Rule 560-11-2-.05 Proper Execution</a></h2> <P>County-appraisal firm agreements and commercial loan agreements will be considered properly executed by the county when signed by a majority of the members of the Board of Tax Assessors and approved by the signatures of a majority of the governing body of the county.</P> <h2><a href="/GAC/560-11-2-.06" name="560-11-2-.06" title="560-11-2-.06">Rule 560-11-2-.06 Commencement and Completion</a></h2> <P>Contracts submitted as a basis for State financial assistance or for a commercial loan must contain a specific time for commencement and for completion of the work under the contract. The actual time limits set by such contracts will be approved on an individual basis by the Commissioner of Revenue based upon the size of the county, extent of work to be done under the contract, availability of professional appraisal personnel, financial condition of the county, and other reasonable and pertinent circumstances.</P> <h2><a href="/GAC/560-11-2-.07" name="560-11-2-.07" title="560-11-2-.07">Rule 560-11-2-.07 Approved Appraisal Firms</a></h2> <P>No appraisal contracts will be considered except those with qualified professional firms which have received prior approval of the State Revenue Commissioner. A current list of approved appraisal firms will be maintained by the State Revenue Commissioner and will be available to the counties upon request.</P> <h2><a href="/GAC/560-11-2-.08" name="560-11-2-.08" title="560-11-2-.08">Rule 560-11-2-.08 Listing of Approved Appraisal Firms</a></h2> <P>The list of approved firms will be maintained by the State Revenue Commissioner in the following manner:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.08(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Approval by the State Revenue Commissioner to bid on property tax valuation and equalization programs will be obtained in the first instance by formal application to the State Revenue Commissioner, stating fully the qualifications of the appraisal firm to satisfactorily complete a county-wide property appraisal program. Tile requirements set out in Section <a title="560-11-2-.04(3)" href="560-11-2-.04#560-11-2-.04(3)">560-11-2-.04(3)</a> and Paragraph 10, Part 1 (General Provisions) of the Articles of Agreement are minimal. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.08(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> It must be shown to the satisfaction of the State Revenue Commissioner that a professional organization of sufficient size, quality and experience is in existence.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.08(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Where such organization is perfected by association, all associates must be principals and must sign as parties to the contract between the appraisal firm and the County.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.08(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A running review of the approval list of appraisal firms, will be maintained by the State Revenue Commissioner. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.08(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Unsatisfactory performance, as determined by the State Revenue Commissioner, will result in immediate removal from said list.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.08(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All appraisal firms not having performed satisfactorily on a contract with a County during calendar year will be automatically dropped from the approved list on January 1 of the succeeding calendar year, and may be reinstated only by reapplying to the State Revenue Commissioner as set out in sub-paragraph (1) above.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.09" name="560-11-2-.09" title="560-11-2-.09">Rule 560-11-2-.09 Planning Expenses</a></h2> <P>No disbursement of funds directly to the counties will be made by the State under this program, and no loan made to a county by the State or by a commercial lender will include reimbursement to the county for payroll or other expenses incurred by the county either in planning or performing a property valuation and equalization program.</P> <h2><a href="/GAC/560-11-2-.10" name="560-11-2-.10" title="560-11-2-.10">Rule 560-11-2-.10 Payment of Additional Funds</a></h2> <P>In the event that the State Revenue Commissioner shall determine that sufficient funds are not available from State sources to meet the needs of any county in financing a qualified program and the governing authority of the county demonstrates that sufficient additional funds can be obtained from other sources to complete the program, the State Revenue Commissioner will, from funds appropriated for the purpose, contract with the governing authority for the payment by the State of ten percent (10%) of that part of the cost of such qualified program as is financed by a commercial loan. However, the amount to be paid by the State under any such contract with a county shall not exceed ten thousand dollars ($10,000). This payment is not an advance or loan from the State and is not to be repaid by the County.</P> <h2><a href="/GAC/560-11-2-.11" name="560-11-2-.11" title="560-11-2-.11">Rule 560-11-2-.11 Disbursements</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.11(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon approval of an application by a county for financial assistance by the State under this program and the execution of a loan agreement by the county and the State Revenue Commissioner, the amount of the loan agreed upon will be set up to the credit of the county on the records of the State Revenue Commissioner. Disbursements by the State Revenue Commissioner under the loan agreement with the county will be made as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.11(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Directly to the appraisal firms performing the work under an approved contract with the county.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.11(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Quarterly: On January 15, April 15, July 15, and October 15.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.11(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> On the basis. and in the amount of itemized monthly billings presented by the appraisal firm to the county and approved for payment by the Board of Tax Assessors and the governing authority of the county and by the State Revenue Commissioner.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.11(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> As these quarterly progress payments are made directly to the appraisal firm a charge will be made against the loan set up to the credit of the county, but in no event will these disbursements exceed the amount of the loan as provided in the contract between the county and the State Revenue Commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.11(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The State Revenue Commissioner shall withhold 10% of each quarterly progress payment pending satisfactory completion by the appraisal firm of all work and obligations under the contract.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.12" name="560-11-2-.12" title="560-11-2-.12">Rule 560-11-2-.12 Payments by Commercial Lender</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.12(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon approval of an application for a commercial loan by the State Revenue Commissioner, the amount of the loan agreed upon will be made available by the commercial lender to the County in periodic payments as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.12(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Quarterly: On January 15, April 15, July 15, and October 15.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.12(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> On the basis and in the amount of itemized monthly billings presented by the appraisal firm to the county and approved for payment by the Board of Tax Assessors and the governing authority of the county and by the State Revenue Commissioner. An appropriate form, showing the amount of such billings and the State Revenue Commissioner's approval, will be authority for the periodic advances by the commercial lender.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.12(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In no event will the cumulative total of the periodic advances by the commercial lender under the loan contract exceed the amount of the loan as approved by the State Revenue Commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.12(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The County shall withhold 10% of each quarterly progress payment pending satisfactory completion by the appraisal firms of all work and obligations under its contract with the County.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.13" name="560-11-2-.13" title="560-11-2-.13">Rule 560-11-2-.13 Computation of 10% Limit</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.13(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Where, because sufficient funds are unavailable from State sources to meet the cost of a qualified property valuation and equalization program submitted by a county, both a State financial assistance loan and a commercial loan are approved by the State Revenue Commissioner to finance such program, the State grant of ten percent (10%) provided for under Section <a title="560-11-2-.10" href="560-11-2-.10">560-11-2-.10</a> above shall be computed on the amount of the commercial loan approved which added to the State financial assistance loan approved shall not exceed one hundred thousand dollars ($100,000), the maximum limit of a State financial assistance loan.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.13(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Examples: If the cost of a qualified program is $175,000, and a State financial assistance loan is approved for $50,000 and a commercial loan for $125,000, then the State grant would be in the amount of $5,000. If a State financial Assistance loan is approved for $100,000 and a commercial loan for $75,000, then no State grant would be made under the ten percent (10%) provision.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.14" name="560-11-2-.14" title="560-11-2-.14">Rule 560-11-2-.14 Alterations in Agreement</a></h2> <P>Once a county-appraisal firm agreement and, where applicable, a commercial loan agreement, is approved by the State Revenue Commissioner, no alterations, deletions or additions, either oral or in writing, in, of or to the provisions thereof will be made without the prior written approval of the State Revenue Commissioner.</P> <h2><a href="/GAC/560-11-2-.15" name="560-11-2-.15" title="560-11-2-.15">Rule 560-11-2-.15 Records</a></h2> <P>The appraisal firm shall deliver to the State Revenue Commissioner at his office in Atlanta, Georgia, at no cost to said official, a microfilm copy of all real and personal property record cards, all industrial appraisal reports, the original tracings of all maps, and all alphabetical index cards as furnished and delivered by the appraisal firm to the County upon the completion of the project together with the certificate by an authorized officer of the appraisal firm certifying to the accuracy and completeness of said microfilm copy with respect to such date. The individual microfilm rolls shall be properly labeled to indicate the material contained thereon and an index to the individual microfilm rolls will also be provided. The delivery of said microfilm copy and index and the furnishing of said certificate shall be a prerequisite to the release of the 10% retainage fund provided for in the agreement between the County and the appraisal firm. Said microfilm copy will be filed by the State Revenue Commissioner and shall be available for examination upon request by authorities.</P> <h2><a href="/GAC/560-11-2-.16" name="560-11-2-.16" title="560-11-2-.16">Rule 560-11-2-.16 Real Estate Transfer Tax-Filing Declaration Forms</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Except as provided for in paragraph (2) of this rule, any deed, instrument or other writing which conveys any lands, tenements, or other realty must be accompanied by Form PT-61 (1 original and 3 copies). Said form shall be properly completed and signed by the seller or his authorized agent and by the buyer or his authorized agent, prior to such instrument being presented to the Clerk of Superior Court for recording. As used herein,"properly completed" shall be deemed to include the following TYPED or LEGIBLY PRINTED information: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Seller's Information - The form shall contain the complete name, street mailing address, city, state and zip code of the seller and the month, day and year the sale occurred.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Buyer's Information - The form shall contain complete name, street mailing address, city, state zip code of the buyer for the purpose of receiving tax notices and billings. The intended use of the property by the buyer at the time of the transfer shall be listed and designated as being residential (R), agricultural (A), commercial (C), or industrial (I).</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Property Information - The complete description of the property being conveyed, the county name where the property is located shall be listed and the city name (if the property lies within the limits of a city). The number of acres of property, map and parcel number, district, land lot and sublot and block shall be shown.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Value and Tax Information - The actual value of the consideration received by the seller for the real and personal property conveyed to the buyer shall be shown separately on the form(PT-61) prescribed in subsection (c) of Code section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-6-4&amp;title=48#" target="_newtab">48-6-4</a>. This consideration total should reflect all cash, other property or goods, and the assumption of mortgages or other obligations. If the actual value of the consideration is not known, the estimated fair market value of real and personal property conveyed should be shown, separately, along with an estimate of the value of the personal property conveyed. The amount of any lien or encumbrance prior to the transfer and not removed thereby shall be shown. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(d)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The actual consideration or the fair market value, if the actual consideration is not readily determinable, of the real property conveyed less any liens or encumbrances existing prior to the sale and not removed by the sale shall be the basis upon which the tax is computed. The phrase "ten dollars and other valuable consideration" or other similar phrases are not proper disclosures of consideration. This basis shall be shown along with the tax due.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(d)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The actual consideration of personal property conveyed shall be shown separately on the form and may be deducted from the basis upon which the tax is computed if the estimate of personal property is accompanied by appropriate evidence of its accuracy.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Other Information - Any other information requested on the most current version of form PT-61 shall be listed.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Certification - The seller or seller's authorized agent shall certify that all the items of information entered on the transfer form PT-61 are true and correct (to the best of his knowledge and belief) and that he is aware that the making of any willful false statement of material facts will subject him to the provision of the penal law relative to the making and filing of false instruments. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(f)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The buyer or buyer's authorized agent shall acknowledge that, by law, he is required to file a timely property tax return on all improved and unimproved real property subject to tax on January 1. The buyer or buyer's authorized agent further acknowledges that the property described on form PT-61 has not been sub-divided or improved during the year of the transfer and if no tax return is filed, he will be deemed to have returned it at the same valuation as was finally determined for the year in which the transfer took place.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(1)(f)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> By filing the form PT-61, the buyer is not relieved from the responsibility of filing a new timely return where the property transferred has been split from an existing property or where there have been substantial changes or new improvements to the property, nor would the filing of the form PT-61 relieve the buyer from filing an application for homestead or other exemptions to which he may be entitled.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The properly completed form PT-61 shall accompany all deeds, instruments or other writings when these writings are presented to the Clerk for recording with the exception of the following types of instruments: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Security deed instruments;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Instruments releasing an interest in real estate covered by an existing security deed; provided the body of the release instrument identifies the security deed and it specifically states that the purpose of the instrument is to release the security interest represented by the identified security deed;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.16(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Deeds of correction; provided the body of the corrective deed identifies the existing instrument it is correcting and specifically states the purpose of the corrections being made to the identified instrument.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.17" name="560-11-2-.17" title="560-11-2-.17">Rule 560-11-2-.17 Real Estate Transfer Tax-Calculation and Collection of Tax</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> After determining that Form PT-61 is properly completed, the clerk or his deputy shall calculate and collect the proper tax due in accordance with O.C.G.A. Sec. <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-6-1&amp;title=48#" target="_newtab">48-6-1</a> and <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-6-4&amp;title=48#" target="_newtab">48-6-4</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Prior to submitting Form PT-61 to the State Revenue Department, the clerk or his deputy shall complete that portion of said form reserved for his use by including the following: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Deed book and page numbers;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Date of recording;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If a new plat is also being filed, the plat book and page numbers;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any other information required on the most current version of form PT-61;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(2)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Signature of clerk or his deputy reviewing the form.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.17(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the event that the clerk or his deputy determines that form PT61 is not properly completed, it should be returned to the appropriate party for completion. In such event, the deed or conveyance shall not be eligible for recording until accompanied by a properly completed PT-61.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.18" name="560-11-2-.18" title="560-11-2-.18">Rule 560-11-2-.18 Real Estate Transfer Tax. Disposition of Forms</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.18(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> On or before the 15th day of each month, the Clerk of superior Court shall submit the original copy of form PT-61 filed with him for the preceding calendar month to the Revenue Commissioner along with a properly completed recapitulation form PT-62 showing the total taxable transactions for the preceding month, the total tax collected, the fees earned by the Clerk, and the net amount of taxes being remitted to the Commissioner. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.18(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The clerk shall retain one copy of the forms PT-61 and PT-62 for a period of one year after the date these forms are required to be sent to the Revenue Commissioner, after which they may be disposed of consistent with any records disposition standards.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.18(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> On or before the 15th day of each month, the Clerk of Superior Court shall submit one copy of form PT-61 filed with him for the preceding calendar month to the Chairman of the Board of Tax Assessors, or his designated appraisal staff. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.18(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Chairman of the Board of Tax Assessors shall retain one copy of all forms PT-61 filed with him for a period of three years after the date of receipt after which these may be disposed of consistent with any records disposition standards adopted by the appropriate authority in the county.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.18(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> On or before the 15th day of each month, the Clerk of Superior Court shall submit one copy of form PT-61 filed with him for the preceding calendar month to the County Tax Commissioner. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.18(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The County Tax Commissioner shall retain his copy of form PT-61 consistent with any records disposition standards adopted by the appropriate authority in the county.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.19" name="560-11-2-.19" title="560-11-2-.19">Rule 560-11-2-.19 Municipal Corporation Ad Valorem Taxes-Installments</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.19(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Except as otherwise authorized by the State Revenue Commissioner as provided by law, any municipal corporation in this State located in any county whose annual tax digest for the current year has not been prepared and approved by the State Revenue Commissioner when such municipal corporation normally sends ad valorem tax bills to its taxpayers and begins collection of the annual taxes due is hereby authorized to collect taxes due in the following manner: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.19(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The municipal corporation must, by appropriate action of the governing authority, adopt a method of paying ad valorem taxes for the current year in two or more installments.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.19(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The municipal corporation must use as the basis of taxation for all installment payments so adopted, except the final installment, the valuation for the property as finally determined for State and county tax purposes for the preceding tax year.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.19(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The municipal corporation must use as the basis of taxation for the final installment for the current year, the valuation as finally determined and approved by the State Revenue Commissioner for State and county tax purposes for the current tax year. Taxes due on the final installment shall be adjusted to reflect total tax liability to the municipal corporation for the property based upon the county valuation of the property and the municipal corporation tax rate for the current tax year after credit has been given for estimated taxes paid previously on such property. Should the estimated taxes previously paid on such property under the installment method adopted exceed the total tax liability for the current year, the excess payment shall be refunded by the municipal corporation.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.19(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Nothing contained in this Regulation shall be deemed or construed to impose any liability for the payment of any such ad valorem taxes upon any person, firm or corporation for property which was not owned on the first day of January of the applicable tax year.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.20" name="560-11-2-.20" title="560-11-2-.20">Rule 560-11-2-.20 Classification of Real and Personal Property on Individual Ad Valorem Tax Returns</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Beginning with all ad valorem tax returns received after January 1, 1993, all taxable real and personal property returned or assessed for county taxation shall be identified according to the following classifications. Real Property receiving preferential assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.1&amp;title=48#" target="_newtab">48-5-7.1</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.2&amp;title=48#" target="_newtab">48-5-7.2</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.3&amp;title=48#" target="_newtab">48-5-7.3</a> or <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.6&amp;title=48#" target="_newtab">48-5-7.6</a> or current use assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.4&amp;title=48#" target="_newtab">48-5-7.4</a> or <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.7&amp;title=48#" target="_newtab">48-5-7.7</a> shall be included in the classification specifically designated for those properties and not included in the general use classification that might otherwise be appropriate. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Residential - This classification shall apply to all land utilized, or best suited to be utilized as a single family homesite, the residential improvements and other nonresidential homesite improvements thereon. For the purposes of this subparagraph, duplexes and triplexes shall also be considered single-family residential improvements. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">This classification shall also apply to all personal property owned by individuals that has not acquired a business situs elsewhere and is not otherwise utilized for agricultural, commercial or industrial purposes. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Residential Transitional - This classification shall apply to the residential improvement and up to no more than five acres of land underneath the improvement and comprising the homesite the value of which is influenced by its proximity to or location in a transitional area and which is receiving a current use assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.4&amp;title=48#" target="_newtab">48-5-7.4</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Agricultural - This classification shall apply to all real and personal property currently utilized or best suited to be utilized as an agricultural unit. It shall include the single family homesite that is an integral part of the agricultural unit, the residential improvement, the non-residential homesite improvements, the non-homesite agricultural land, and the production and storage improvements. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">This classification shall also apply to all personal property owned by individuals that is not connected with the agricultural unit but has not acquired a business situs elsewhere and the personal property connected with the agricultural unit which shall include the machinery, equipment, furniture, fixtures, livestock, products of the soil, supplies, minerals and off-road vehicles. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Preferential - This classification shall apply to land and improvements primarily used for bona fide agricultural purposes and receiving preferential assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.1&amp;title=48#" target="_newtab">48-5-7.1</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Conservation Use - This classification shall apply to all land and improvements primarily used in the good faith production of agriculture products or timber and receiving current use assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.4&amp;title=48#" target="_newtab">48-5-7.4</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Environmentally Sensitive - This classification shall apply to all land certified as environmentally sensitive property by the Georgia Department of Natural Resources and receiving current use assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.4&amp;title=48#" target="_newtab">48-5-7.4</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Brownfield Property - This classification shall apply to all land certified "Brownfield Property" by the Environmental Protections Division of the Department of Natural Resources and receiving preferential assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.6&amp;title=48#" target="_newtab">48-5-7.6</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Forest Land Conservation Use Property - This classification shall apply to all land and improvements primarily used in the good faith production of timber receiving current use assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.7&amp;title=48#" target="_newtab">48-5-7.7</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Commercial - This classification shall apply to all real and personal property utilized or best suited to be utilized as a business unit the primary nature of which is the exchange of goods and services at either the wholesale or retail level. This classification shall include multi-family dwelling units having four or more units.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(j)">(j)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Historic - This classification shall apply to up to two acres of land and improvements thereon designated as rehabilitated historic property or landmark historic property and receiving preferential assessment under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.2&amp;title=48#" target="_newtab">48-5-7.2</a> or O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7.3&amp;title=48#" target="_newtab">48-5-7.3</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(k)">(k)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Industrial - This classification shall apply to all real and personal property utilized or best suited to be utilized as a business unit, the primary nature of which is the manufacture or processing of goods destined for wholesale or retail sale.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(1)(l)">(l)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Utility - This classification shall apply to the property of companies that are required to file an ad valorem tax return with the State Revenue Commissioner, and shall include all the real and personal property of railroad companies and public utility companies and the flight equipment of airline companies. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Beginning with all ad valorem tax returns received after January 1, 1993, all taxable real property returned or assessed for county taxation shall be further stratified into the following strata: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Improvements - This stratum shall include all in-ground and above ground improvements that have been made to the land including lease hold improvements. This stratum excludes all production and storage improvements utilized in the operation of a farm unit and those improvements auxiliary to residential or agricultural dwellings included in the Production/Storage/Auxiliary stratum. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">The Board of Tax Assessors are given the option under this regulation to place the value of residential auxiliary buildings in this stratum or in the Production/Storage/Auxiliary stratum described in subparagraph (2)(f) of this Regulation.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign">This stratum does not include the land. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Operating Utility - This stratum shall include all real and personal property of a public utility, tangible and intangible, utilized in the conduct of usual and ordinary business. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">Real and personal property of a public utility not utilized in the conduct of usual and ordinary business shall be designated non-operating property and shall be included in the appropriate alternative strata.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Lots - This stratum shall include all land where the market indicates the site is sold on a front footage or buildable unit basis rather than by acreage.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Small Tracts - This stratum shall include all land that is normally described and appraised in terms of small acreage, which is of such size as to favor multiple uses.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Large Tracts - This stratum shall include all land that is normally described and appraised in terms of large acreage, which is of such size as to limit multiple uses, e.g., cultivatable lands, pasture lands, timber lands, open lands, wastelands and wild lands. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(e)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign">The acreage breakpoint between small tracts and large tracts shall be designated by the Board of Tax Assessors as being that point where the market price per acre reflects distinct and pronounced change as the size of the tract changes. In the event this break point cannot easily be determined, the Board of Tax Assessors shall designate a reasonable break point not less than five (5) acres but not greater than twenty-five (25) acres.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Production/Storage/Auxiliary - This stratum shall include those improvements auxiliary to residential or agricultural dwellings not included in the Improvements stratum described in subparagraph (2)(a) of this regulation and all improvements to land that are utilized by an agricultural unit for the storage or processing of agricultural products.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(2)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Other Real - This stratum shall include leasehold interests, mineral rights, and all real property not otherwise defined in this paragraph. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Beginning with all ad valorem tax returns received after January 1, 1993, all taxable personal property returned or assessed for county taxation shall be further stratified into the following strata: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Aircraft - This stratum shall include all airplanes, rotorcraft and lighter-than-air vehicles, including airline flight equipment required to be returned to the State Revenue Commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Boats - This stratum shall include all craft that are operated in and upon water. This stratum shall include the motors, but not the land transport vehicles.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Inventory - This stratum shall include all raw materials, goods in process and finished goods. This stratum shall include all consumable supplies used in the process of manufacturing, distributing, storing or merchandising of goods and services. This stratum shall not include inventory receiving freeport exemption under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-48&amp;title=48#" target="_newtab">48-5-48</a>-2. <P>This stratum shall also include livestock and other agricultural products.</P> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Freeport Inventory - This stratum shall include all inventory receiving the Freeport exemption under O.C.G.A. Sec. <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-48&amp;title=48#" target="_newtab">48-5-48</a>-2 and 48-5-48.6.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Furniture/Fixtures/Machinery/Equipment-This stratum shall include all fixtures, furniture, office equipment, computer software and hardware, production machinery, offroad vehicles, equipment, farm tools and implements, and tools and implements of trade of manual laborers.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.20(3)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Other Personal - This stratum shall include all personal property not otherwise defined in this paragraph.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.21" name="560-11-2-.21" title="560-11-2-.21">Rule 560-11-2-.21 Classification of Tangible Property on County Tax Digests</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax receiver or tax commissioner of each county shall list all taxable real and personal property on the digest using the classifications and strata specified in Regulation <a title="560-11-2-.20" href="560-11-2-.20">560-11-2-.20</a>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax receiver or tax commissioner shall further identify the properties listed on the digest by use of a two-digit code, the first character of which shall designate the property classification and the second character of which shall designate the stratum. The code is more particularly described as follows: <P>1st Digit - CLASSIFICATION</P> <P>A - Agricultural</P> <P>B - Brownfield Property</P> <P>C - Commercial</P> <P>F - FLPA Fair Market Value (for reimbursement purposes)</P> <P>H - Historic</P> <P>I - Industrial</P> <P>J - FLPA Conservation Use</P> <P>P - Preferential</P> <P>R - Residential</P> <P>T - Residential Transitional</P> <P>U - Utility</P> <P>V - Conservation Use</P> <P>W - Environmentally Sensitive</P> <P>2nd Digit - REAL PROPERTY STRATA</P> <P>1 - Improvements</P> <P>2 - Operating Utility</P> <P>3 - Lots</P> <P>4 - Small Tracts</P> <P>5 - Large Tracts</P> <P>6 - Production/Storage/Auxiliary</P> <P>9 - Other Real</P> <P>2nd Digit - PERSONAL PROPERTY STRATA</P> <P>A - Aircraft</P> <P>B - Boats</P> <P>F - Furniture/Fixtures/Machinery/Equipment</P> <P>I - Inventory</P> <P>P - Freeport Inventory</P> <P>Z - Other Personal</P> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The chairman of the board of assessors shall certify to the tax receiver or tax commissioner a list of all properties, the assessed value of which were changed by the board from the values appearing on the previous year's digest. This list shall not include previously unreturned real and personal property. It shall also exclude divisions and consolidations of property and those changes that are mere transfers of ownership. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The list shall show the final assessed values on the previous year's digest and the assessed values placed on the current year's digest and shall be consolidated by the tax receiver or tax commissioner using the same classifications as are used to classify property appearing on the digest. This list shall be submitted by the tax receiver or tax commissioner to the State Revenue Commissioner at the time and in the manner the tax digest is submitted.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax receiver or tax commissioner of each county shall also enter the total assessed value of motor vehicle property with the consolidation of all assessed values of taxable property on the digest.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax receiver or tax commissioner of each county shall also enter the total assessed value of mobile home property with the consolidation of all assessed values of taxable property on the digest.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax receiver or tax commissioner of each county shall also enter the total assessed value of timber harvested or sold during the calendar year immediately preceding the year of the digest, with the consolidation of all assessed values of taxable property on the digest.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.21(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax receiver or tax commissioner of each county shall also enter the total assessed value of heavy duty equipment property with the consolidation of all assessed values of taxable property on the digest.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.22" name="560-11-2-.22" title="560-11-2-.22">Rule 560-11-2-.22 Motor Vehicle Assessments</a></h2> <P>Annually the State Revenue Commissioner shall prepare and publish a manual of motor vehicle assessments for the various types of motor vehicle property in Georgia. In addition the State Revenue Commissioner shall calculate as nearly and completely as is practical the assessed values on motor vehicle prebill applications furnished to the various county tax collectors. In all cases the assessed valuations appearing in the published motor vehicle assessment manual shall be the assessed value of a specific motor vehicle. Provided, however, that when the assessed valuation as calculated on the motor vehicle prebill application for a specific vehicle differs from the assessed valuation for the same vehicle published in the motor vehicle assessment manual by twenty-five dollars ($25.00) or less, the county tax collector is authorized to accept the prebill valuation as being correct for that specific vehicle for the current year.</P> <h2><a href="/GAC/560-11-2-.23" name="560-11-2-.23" title="560-11-2-.23">Rule 560-11-2-.23 County Appraisal Staff - Certification of Parcels</a></h2> <P>On a form furnished by the State Revenue Commissioner, the Board of Tax Assessors for each county shall certify to the Revenue Commissioner annually in conjunction with submission of the county digest or on September 1, whichever comes first, the number of parcels of real property located within the county on January 1 preceding.</P> <h2><a href="/GAC/560-11-2-.24" name="560-11-2-.24" title="560-11-2-.24">Rule 560-11-2-.24 County Appraisal Staff - County Classes</a></h2> <P>The counties of this State shall be classified according to the following classes for the purpose of determining minimum appraisal staff requirements:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class I - Counties having less than 3,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class II - Counties having at least 3,000, but less than 8,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class III - Counties having at least 8,000, but less than 15,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class IV -- Counties having at least 15,000, but less than 25,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class V -- Counties having at least 25,000, but less than 35,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class VI -- Counties having at least 35,000, but less than 50,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class VII -- Counties having at least 50,000, but less than 100,000 parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Class VIII -- Counties having at least 100,000 or more parcels of real property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For the purpose of a Joint County Appraisal Staff any two or more governing authorities may by intergovernmental agreement combine the appraisal staffs and under such agreement the parcels of real property within the counties subject to the agreement shall be totaled and the counties shall be deemed one county for the purposes of determining the class of the counties and the resulting staff requirements.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.24(j)">(j)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For the purpose of intergovernmental agreements where one or more members of the county appraisal staff are shared, the parcels of real property within the counties subject to the agreement shall not be totaled and the counties shall retain their separate character for the purposes of determining the class of the counties and the resulting staff requirements.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.25" name="560-11-2-.25" title="560-11-2-.25">Rule 560-11-2-.25 County Appraisal Staff - Qualifications. Amended</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> County appraisal staff shall be classified into four classifications: Appraiser I, Appraiser II, Appraiser III, and Appraiser IV, with qualifications as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Appraiser I -- Under supervision and direction as an Appraiser trainee, the Appraiser I is expected to learn and do the more routine technical work in the appraisal of real and/or personal property for tax assessment purposes. The Appraiser I must: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be not less than twenty-one (21) years of age;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> successfully complete the appraiser examination set for this level by the State Revenue Commissioner;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(a)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be in good physical and mental health;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(a)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> hold a high school diploma or its equivalent;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(a)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the aptitude to learn to perform tasks assigned including reviewing maps, photography, etc., to locate property; visiting the property and gathering all information necessary to determine value; performing basic research on building costs and sales data; computing appraisal values for real and/or personal property.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Appraiser II -- Under supervision and direction, the Appraiser II makes appraisals of real and/or personal property of the more common types and assists his superiors in the supervision and direction of Appraiser I personnel. The Appraiser II must: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be not less than twenty-one (21) years of age;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> hold a high school diploma or its equivalent;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(b)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be in good physical and mental health and have the ability to meet and relate to the general public well;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(b)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be able to make field appraisals of the average types of real and/or personal property. In this regard, he must be able to perform research on and inspect the property to gather all information necessary for appraisals such as size, zoning, use, location, quality of construction, depreciation, and market data;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(b)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability and aptitude to learn under supervision the appraisal techniques, etc., involved in the appraisal of the more complex types of property.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Appraiser III -- The Appraiser III must have the ability to make accurate appraisals of all types and classes of real and/or personal property within his jurisdiction. He must be able to effectively supervise and direct the activities of subordinate personnel. The Appraiser III must: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be not less than twenty-one (21) years of age;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> hold a high school diploma or its equivalent;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(c)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to correctly apply the three approaches to valuation in appraising properties within his jurisdiction;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(c)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to organize and direct the activities of subordinate personnel;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(c)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to perform all phases of mass appraisal and revaluation work within his jurisdiction including the ability to develop pricing and valuation schedules for the valuation of all land, improvements and personal property.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Appraiser IV -- The Appraiser IV supervises the work of subordinate appraisers in the appraisal of rural, residential, commercial and industrial properties for tax assessment purposes. The Appraiser IV must: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have a complete knowledge of mass appraisal techniques;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to direct all phases of revaluation;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to organize effectively and direct properly the work activities of his subordinate personnel;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to plan and conduct necessary training programs for subordinate appraisal personnel;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to direct office procedures and techniques related to the appraisal-assessment process;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)6.">6.</a></td> <td valign="top" style="text-align:left" class="leftalign"> have the ability to effectively deal with the general public and with other governmental agencies;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)7.">7.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be not less than twenty-one (21) years of age;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(1)(d)8.">8.</a></td> <td valign="top" style="text-align:left" class="leftalign"> be a graduate of an accredited college or university with at least five (5) years of increasingly responsible experience in the appraisal field. Two (2) years of appraisal experience may be substituted for each year of college required.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All county appraisal staff members must, prior to employment, successfully complete an examination approved by the Revenue Commissioner and designed to test the applicant's knowledge of appraisal techniques on all classes and types of property. These examinations shall be prepared by the Revenue Commissioner and shall be offered in regional locations at least quarterly, the sites and times to be determined by the Revenue Commissioner. The Board of Tax Assessors in each county shall be advised of dates, locations for such exams.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All county appraisal staff members must successfully complete at least forty (40) hours of approved appraisal courses during each two years of tenure as an appraiser. "Approved appraisal courses" as used herein shall mean: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses designed for appraisers and offered regionally by the Revenue Commissioner, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses offered by the Revenue Commissioner as a part of the annual short course for tax assessors in conjunction with the University of Georgia, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses offered by and approved by the International Association of Assessing Officers, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.25(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses at least 10 hours in length offered by either the Society of Real Estate Appraisers or the American Institute of Real Estate Appraisers and approved for course work toward the Award for the SRA or MAI designations.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.26" name="560-11-2-.26" title="560-11-2-.26">Rule 560-11-2-.26 County Appraisal Staff-Compensation</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.26(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The minimum schedules of compensation for county appraisal staff members shall be as follows: <P> <TABLE> <TBODY> <TR> <TD rowspan="1" colspan="1"> <P align="center">(a) Appraiser I</P> </TD> <TD rowspan="1" colspan="1"> <P align="center">$ 5,646--$ 7,434</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>(b) Appraiser I</P> </TD> <TD rowspan="1" colspan="1"> <P>8,154-- 10,782</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>(c) Appraiser III</P> </TD> <TD rowspan="1" colspan="1"> <P>9,822-- 13,014</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>(d) Appraiser IV</P> </TD> <TD rowspan="1" colspan="1"> <P>13,014-- 17,310</P> </TD> </TR> </TBODY> </TABLE> </P> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.26(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any payments made by the State Revenue Commissioner as partial support of county appraisal staff members shall be based upon the minimum salary of the compensation schedules set forth in this Regulation.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.26(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Before any payments shall be made by the State Revenue Commissioner as partial support of county appraisal staff members, said county must be paying not less than the minimum compensation set forth herein to all required members of said county's appraisal staff.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.27" name="560-11-2-.27" title="560-11-2-.27">Rule 560-11-2-.27 County Board of Tax Assessors - Vacancy</a></h2> <P>When there is a vacancy on a county's board of tax assessors, the county's governing authority shall immediately fill the vacancy by appointing a new member whose qualifications are in conformity with O.C.GA. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-291&amp;title=48#" target="_newtab">48-5-291</a>.</P> <h2><a href="/GAC/560-11-2-.28" name="560-11-2-.28" title="560-11-2-.28">Rule 560-11-2-.28 County Appraisal Staff - Duties</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county appraisal staff required by law shall be responsible for the appraisal for ad valorem tax purposes of all taxable property, real and personal, that the county board of tax assessors is required to assess. These appraisers shall be made in the manner and at the times required by law.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county appraisal staff shall be responsible for the proper maintenance of all tax records and maps for the county in a proper and current condition, and the staff shall have custody of such records.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county appraisal staff shall be responsible for preparing annual assessments on all property required to be assessed by the Board of Tax Assessors. Such assessments shall conform to the requirements of law and shall be turned over to the Board of Tax Assessors for approval on the date requested by the Board of Assessors.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county appraisal staff shall prepare annual appraisals on all tax exempt property in the county and shall submit such appraisals to the Board of Tax Assessors.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Each county appraisal staff member shall successfully complete at least forty (40) hours of training courses prepared and offered by the State Revenue Commissioner during each two (2) years of tenure as staff appraiser. Such training courses shall be offered at least annually in regional locations the sites and dates to be determined by the Revenue Commissioner. Each year the Commissioner shall furnish a listing of the locations and dates of such courses to the Board of Tax Assessors of each county.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The requirements of paragraphs 1, 2, and 3 of this Regulation shall not be effective until such time as the county shall have reached full minimum staff employment as required by law.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)">(7)</a></td> <td valign="top" style="text-align:left" class="leftalign"> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Individuals performing services under assessment contracts to render advice or assistance to the county board of tax assessors in the assessment and equalization of taxes the establishment of property valuations, or the defense of such valuations shall adhere to state mandated appraisal laws and regulations required under Title 43 including any appraisal certification and training required under Title 43 of Georgia Code. In addition, such individuals shall successfully complete 4 hours of approved appraisal courses annually as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(a)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses designed for appraisers and offered regionally by the State Revenue Commissioner, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(a)(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses offered as a part of the annual short course for tax assessors through the University of Georgia and the Carl Vinson Institute of Government, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(a)(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses offered online in partnership with the Department of Revenue and the University of Georgia and Carl Vinson Institute of Government, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(a)(iv)">(iv)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses offered by and approved by the International Association of Assessing Officers, or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(a)(v)">(v)</a></td> <td valign="top" style="text-align:left" class="leftalign"> courses approved by the Georgia Department of Revenue and offered by the Georgia Association of Assessing Officials,</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.28(7)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The annual training requirement in this regulation shall not apply to any employee or vendor who is only performing administrative tasks; who is only collecting data to be used by a county's appraisal staff in the appraisal process; or to any vendor or employee of a vendor who is only providing mapping services as opposed to creating and updating assessment records in addition to mapping.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.29" name="560-11-2-.29" title="560-11-2-.29">Rule 560-11-2-.29 County Appraisal Staff-Employment</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.29(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Minimum county appraisal staff, as required by law and the terms of these Regulations, shall be employed by the Board of Tax Assessors in each county subject to the approval of the governing authority of each county.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.29(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> When a Class I county enters into a contract with a person(s) to render advice or assistance to the county board of tax assessors and the local board of equalization in the assessment and equalization of taxes or to perform such other ministerial duties as are necessary and appropriate, per Georgia Code Ann. 91A-1407, said person(s) shall possess not less than those qualifications for an Appraiser III or have not less than five (5) years experience in mass appraisal work.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.30" name="560-11-2-.30" title="560-11-2-.30">Rule 560-11-2-.30 County Appraisal Staff-State Payments</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.30(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The State Revenue Commissioner shall, in accordance with the requirements of law setting forth minimum staff requirements, make an annual payment to the counties not later than June 1 each year. Eligibility for and the amount of such payments shall be based on parcel counts and staff requirements as of January 1 of the calendar year in which such payments are made. Provided, however, the State Revenue Commissioner shall be authorized to make the aforementioned annual payment to any county, which shows to the Commissioner's satisfaction, that at any time on or after October 1 of the year in question said county was unable to comply with the minimum staff requirements due to the death or voluntary resignation of a member or members of said county's appraisal staff.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.30(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the event that the classification of a county, per substantive regulation <a title="560-11-2-.24" href="560-11-2-.24">560-11-2-.24</a>, changes due to an increase in the number of parcels of real property in said county, said county shall have one (1) year in which to comply with the minimum staff requirements before said county becomes ineligible to receive future state payments.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.31" name="560-11-2-.31" title="560-11-2-.31">Rule 560-11-2-.31 County Board of Tax Assessors-Qualifications</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Approved Appraisal Courses' under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-291&amp;title=48#" target="_newtab">48-5-291</a> shall be only those courses approved by the Local Government Services Division of the Georgia Department of Revenue.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Two Calendar Years of Tenure' under § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-291&amp;title=48#" target="_newtab">48-5-291</a> shall mean any calendar twenty-four (24) month period beginning on the date the assessor is appointed.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Certificate' as issued by the Commissioner under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-291&amp;title=48#" target="_newtab">48-5-291</a> shall mean a certificate issued by the Revenue Commissioner officially and specifically for the purpose of designating an assessor as certified pursuant to § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-291&amp;title=48#48-5-291(a)(5)" target="_newtab">48-5-291(a)(5)</a>. 'Certificate' shall not mean any certificate issued specifically for the successful completion of approved appraisal courses. No duties or responsibilities may be executed by a board of tax assessors having a majority of members who do not have a valid 'Certificate.' A 'Certificate' shall be: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Issued to each board of assessor member upon the Revenue Commissioner's receipt of the oath of office signed by the assessor member along with, if available, proof of high school education;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Printed with an expiration date coinciding with the tax assessor's term of office;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Posted in a prominent location readily viewable by the public in the office of the board of tax assessors; and <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A Certificate may be revoked for a direct and clear violation of state law and regulations governing the duties and responsibilities of the board of tax assessors. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Revenue Commissioner or his delegates shall have the authority to revoke.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A board of tax assessor whose 'Certificate' has been revoked may not vote in any legal Board of Assessors meeting and their attendance shall not count as a member necessary to constitute a quorum. Any attendance by such revoked member shall be duly noted in the minutes of that meeting. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(ii)(I)">(I)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Notice of revocation will be provided to: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(ii)(I)(A)">(A)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The individual board of assessor member whose certificate is revoked;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(ii)(I)(B)">(B)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county board of tax assessors Chairperson; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(ii)(I)(C)">(C)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county governing authority.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Revocation of a Certificate shall remain in effect until such time as the ex-board member becomes compliant with Georgia law and regulations governing the duties, certification, training requirements, and qualifications of the board of tax assessors and certification has been reinstated by the Revenue Commissioner or his delegates.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(iv)">(iv)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Revocation of an assessor member's Certificate pursuant to subsection (b) of Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-295&amp;title=48#" target="_newtab">48-5-295</a> may be grounds for permanent removal from a county's board of tax assessors by the Revenue Commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(v)">(v)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Revocation of a Certificate may be appealed by the assessor member in writing to the Revenue Commissioner, by way of the Director of the Local Government Services Division. All evidence and arguments to be considered must be included in the written appeal. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(v)(I)">(I)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Appeals must be filed within 30 days of revocation date printed on the notice.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(3)(c)1.(v)(II)">(II)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Extensions to the 30 day appeal filing period may be granted by the Director of Local Government Services.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.31(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A member of a county board of tax assessors may be reappointed to succeed himself as a member of the board so long as the reappointment does not act to circumvent the certification, training requirements, and qualifications of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-290&amp;title=48#" target="_newtab">48-5-290</a>, O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-291&amp;title=48#" target="_newtab">48-5-291</a>, O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-292&amp;title=48#" target="_newtab">48-5-292</a> and this Regulation.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.32" name="560-11-2-.32" title="560-11-2-.32">Rule 560-11-2-.32 Repealed</a></h2> <h2><a href="/GAC/560-11-2-.33" name="560-11-2-.33" title="560-11-2-.33">Rule 560-11-2-.33 Repealed</a></h2> <h2><a href="/GAC/560-11-2-.34" name="560-11-2-.34" title="560-11-2-.34">Rule 560-11-2-.34 County Boards of Equalization-Definitions</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.34(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Uniform Appeal Form' referred to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#" target="_newtab">48-5-311</a> shall be known as form PT-311.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.34(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Taxability' under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#" target="_newtab">48-5-311</a> shall mean whether property is exempt from ad valorem taxation as provided under law.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.34(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Uniformity of Assessment' under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#" target="_newtab">48-5-311</a> shall have the meaning as provided for in the Georgia Constitution, Article VII, Section I, Paragraph III.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.34(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Value' under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#" target="_newtab">48-5-311</a> shall mean the fair market value as defined in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-2&amp;title=48#48-5-2(3)" target="_newtab">48-5-2(3)</a>.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.35" name="560-11-2-.35" title="560-11-2-.35">Rule 560-11-2-.35 County Boards of Equalization-Disqualification</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Before any appeal is heard by the members of a County Board of Equalization, each member of the Board shall certify, either verbally or in writing to all other members of the Board hearing the appeal, that he or she is not disqualified from hearing the appeal by virtue of the requirements as provided in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#48-5-311(j)" target="_newtab">48-5-311(j)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#48-5-311(j)" target="_newtab">48-5-311(j)</a>, either party to the appeal may ask that those members of the Board hearing the appeal, to answer questions relating to his or her ability to serve as a member of the Board for that particular appeal, such as: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Are you related by blood or marriage to the appellant in this case, or to any member of the Board of Tax Assessors or its staff?</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Are you related by blood or marriage to any person duly appointed to represent the appellant or the county's board of tax assessors in this case?</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Are you employed, or is any member of your immediate family employed, by the parties in this case?</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Do you have any financial or legal interest in the property subject to appeal in this case?</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Have you formed any opinion that precludes you from setting a valuation on the property in question in accordance with Georgia law, which requires all property to be appraised at its fair market value, or from equalizing the assessments at 40% of fair market value?</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Have you discussed the facts of this appeal with anyone other than a fellow Board of Equalization member?</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(2)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Do you know of any other reason that you cannot render a fair and just decision regarding the property in question?</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The members of a Board of Equalization shall answer all such questions under the previously taken oath pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#48-5-311(c)(5)" target="_newtab">48-5-311(c)(5)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.35(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Judge of Superior Court shall make necessary determinations of disqualification on the request of either party made as required by law.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.36" name="560-11-2-.36" title="560-11-2-.36">Rule 560-11-2-.36 County Boards of Equalization-Chairman</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.36(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Prior to a hearing of the Board of Equalization, the members of each Board of Equalization may designate one of its members to serve as Chairman. The Appeal Administrator shall decide which hearings each regular and alternate member of the Board of Equalization shall preside over.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.36(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Chairman shall be responsible for certifying all documents with respect to any matter heard by the Board. The Chairman shall have the authority to sign on behalf of the Board any notifications setting the location of a hearing and the hearing's date(s).</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.36(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Chairman shall have the authority to administer oaths, grant continuances, and reprimand or exclude from the hearing any person for any improper conduct.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.37" name="560-11-2-.37" title="560-11-2-.37">Rule 560-11-2-.37 Property Tax Credit - Ad Valorem Tax Bills</a></h2> <P>Beginning with the tax year 1975, each county tax commissioner or collector shall prepare and furnish to each taxpayer owing State, County or County School taxes a tax bill showing the total amount of such taxes levied for the current tax year, the dollar amount of property tax credit computed for the taxpayer, the net amount of such taxes due by the taxpayer for the current year, the amount of the total property tax relief grant authorized to the county not credited to taxpayers under the terms of the Act of the General Assembly, a statement that the tax credit is a result of the passage of the Act of the General Assembly, and a statement of the taxpayer claiming his entitlement to the credit and certifying that all credits claimed do not exceed $1,000. Appropriate standard tax bill forms shall be furnished by the State Revenue Commissioner. Provided, however, that any county tax commissioner or collector desiring to prepare and furnish tax bill forms other than the standard form furnished by the State Revenue Commissioner is hereby authorized to do so provided the form actually used reflects the information required herein, including the taxpayer certification form, and provided the tax commissioner or collector receives prior written approval from the State Revenue Commissioner before such forms are used. In those instances where county property taxes are authorized by law to be paid to the tax collector or commissioner in installment payments, the property tax relief provided for herein shall be calculated and shown as a credit against the last installment of county property taxes owed for the current year. In those instances where the county property taxes are paid to the county tax collector or commissioner by a mortgagee (lender) for its borrowers, the mortgagee (lender) may make the required certification to the tax collector or commissioner on behalf of its borrowers at the time the taxes are paid for the current tax year. Such certifications made by mortgagees (lenders) shall be in a form acceptable to the tax collector or tax commissioner. Provided, however, that under the terms of the Act granting such credits and under the terms of this Regulation, the responsibility of the mortgagee who pays taxes on behalf of its borrowers extends only to making the certification on behalf of its borrowers at the time the taxes are paid as required herein, and the responsibility for the correctness of such certification on behalf of individual taxpayers rests with the taxpayers.</P> <h2><a href="/GAC/560-11-2-.38" name="560-11-2-.38" title="560-11-2-.38">Rule 560-11-2-.38 Property Tax Credit-Calculation</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Each year, on or before June 1, the State Revenue Commissioner shall furnish to the governing authority of each county and to the tax commissioner or collector of each county, from information certified to him by the several county tax receivers and tax commissioners, the total amount of property tax relief funds allocated to that particular county for the current tax year as authorized by Act of the General Assembly, and that portion of such total amount of property tax relief funds, allocated to that particular county for the current tax year, to be used for homestead credit purposes as authorized by Act of the General Assembly.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Once the county tax digest has been compiled for the current year as required by law, the governing authority of each county shall determine the appropriate tax rate to be levied for county general operations as is normally done.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Once the county tax digest has been approved by the State Revenue Commissioner for the current year as required by law, the county tax collector or tax commissioner shall calculate the appropriate tax credits as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Determine the amount of property tax credit authorized against county ad valorem property taxes for each "homestead" tangible property located within the county, which credit shall equal an amount computed by dividing the grant authorized for homestead purposes for the county by the number of homesteads in the county for the current year; provided, however, that no credit authorized as homestead relief shall exceed one-half of the credit recipient's county government maintenance and operation tax liability.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Determine the total amount of property tax relief credited against county ad valorem maintenance and operation taxes for all "homestead" property within the county.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The amount of property tax relief authorized for homestead purposes for the county in excess of the amount calculated in accordance with subparagraphs (a) and (b) of subsection (3) of this Section shall be used as a pro rata property tax credit against the ad valorem county maintenance and operation property taxes on all tangible property subject to taxation in the county for the current tax year, except motor vehicles and trailers, and except that property required by law to be returned to the State Revenue Commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county-wide pro rata property tax credit shall be calculated as a percentage of county government maintenance and operation taxes levied, which percentage shall be computed by dividing the total amount of property tax relief funds available for distribution to the county after deducting the total amount of property tax relief granted by the "homestead" property tax credits under subparagraphs (a) and (b) of subsection (3) of this Section by the total taxes levied against tangible property authorized to receive credit for general county purposes after the "homestead" property tax credits have been deducted. The percentage thus derived shall be applied against the total county maintenance and operation taxes levied for each property for general county tax purposes after deduction for any "homestead" property tax credit, if any, to which the taxpayer may be entitled; provided, however, that no credit claimed in any county, or combination of credits claimed in all counties wherein the taxpayer owns property, shall exceed the lesser of $1,000 or the credit recipient's total tax liability for county government ad valorem maintenance and operation property taxes; further provided, that where a taxpayer cannot claim entitlement to any or all of the credit calculated for a particular county because of the total credit maximum state wide, the taxpayer shall certify to the tax collector or commissioner in a form acceptable to the tax collector or commissioner in that county the amount of the credit, if any, to which he is entitled.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Determine the total amount of property tax relief credited pro rata against county government ad valorem maintenance and operation taxes within the county.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All property tax credits authorized shall be calculated based upon the tax digest for the current tax year approved by the State Revenue Commissioner as required by law. Any property not returned for taxation as required by law which is assessed by the board of tax assessors after the digest for the current year has been approved by the State Revenue Commissioner shall not be entitled to such property tax credits for the current year. Provided, however, that when the assessment of any property is under appeal at the time the digest is approved by the Commissioner and the assessment is not yet finalized for the current year, that property shall be considered by the county at the value assessed by the board of tax assessors when making the property tax relief calculations required by law and in accordance with this Regulation. If the final determination of the assessed value of such property results in an assessment higher than that of the board of tax assessors, the additional property tax credits shall be granted to the taxpayer. If the final determination of the assessed value of such property results in an assessment lower than that of the board of tax assessors, the excess property tax credits calculated for said property shall become county funds and shall be retained by the governing authority of the county.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.38(3)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All property tax credits authorized but not distributed due to erroneous or duplicate assessments or other errors whereby assessments are subsequently removed from the digest approved by the State Revenue Commissioner for the current year shall become county funds and shall be retained by the governing authority of the county, and any excess of the total grant authorized but not utilized after complete compliance with the terms of the Act shall become county funds and shall be retained by the governing authority of the county.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.39" name="560-11-2-.39" title="560-11-2-.39">Rule 560-11-2-.39 Property Tax Credit-Reports</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.39(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Beginning with the tax year 1975, the governing authority of each county shall, prior to the time the tax bills for the current year are furnished to the taxpayers of the county, certify to the State Revenue Commissioner on a form to be furnished by the State Revenue Commissioner the total amount of property tax relief credited against county ad valorem property taxes for all "homestead" property located within the county calculated in accordance with subsections 3(a) and (b) of Regulation No. <a title="560-11-2-.38" href="560-11-2-.38">560-11-2-.38</a>, the total amount of pro rata property tax relief credited against ad valorem county property taxes on all tangible property, except motor vehicles and trailers, and except property required by law to be returned to the State Revenue Commissioner, located within the county calculated in accordance with subsection (3)(d) of Regulation No. <a title="560-11-2-.38" href="560-11-2-.38">560-11-2-.38</a>, the amount of the total grant authorized to the county not credited under the terms of the Act of the General Assembly and that the calculations of the individual taxpayers' tax relief credits against county government maintenance and operation taxes have been made in strict compliance with the provisions of the Act and the Regulations adopted pursuant thereto.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.39(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The State Revenue Commissioner shall not authorize the appropriate State fiscal officer to disperse property tax relief grant funds authorized by Act of the General Assembly to any county until the certification required in Subsection (1) of this Section has been received and approved.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.40" name="560-11-2-.40" title="560-11-2-.40">Rule 560-11-2-.40 Designated County Appraisers-State Payments</a></h2> <P>For any fiscal year in which funds are appropriated salary supplements will be paid by the State Revenue Commissioner to county staff appraisers employed by county governments under the provisions of the Act of the General Assembly, requiring such appraisers (Ga. Laws, 1972, p. 1104, as amended). The amount of such salary supplements shall be as follows: For those persons employed as full time county staff appraisers under the provisions of the Act as herein cited, who have earned the Certified Assessment Evaluator designation or the Certified Personalty, Evaluator designation, both of which are conferred by the International Association of Assessing Officers, the salary, supplement shall be $1,000.00 per year. For those persons employed as full time county staff appraisers under the provisions of the Act as herein cited, who have earned the Georgia Certified Appraiser designation conferred by the Georgia Association of Assessing Officials, the salary supplement shall be $750.00 per year.</P> <h2><a href="/GAC/560-11-2-.41" name="560-11-2-.41" title="560-11-2-.41">Rule 560-11-2-.41 Designated County Appraisers - Qualification</a></h2> <P>Qualifications and requirements which are established as necessary to earn the Georgia Certified Appraiser designation must be approved by the State Revenue Commissioner before any salary supplements are paid for such designation. Any changes in such qualifications and requirements must also be thus approved by the State Revenue Commissioner.</P> <h2><a href="/GAC/560-11-2-.42" name="560-11-2-.42" title="560-11-2-.42">Rule 560-11-2-.42 Designated County Appraisers-Certification</a></h2> <P>Before salary supplements are paid to any person qualified hereunder, such person must make proper application to the State Revenue Commissioner certifying that:</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.42(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The applicant is employed or was employed by the county in accordance with the Act of the General Assembly which requires such employment for the applicable time period for which the salary supplement is claimed. Substantiation of such employment shall be furnished signed by the Chairman, Board of Tax Assessors and the Chairman, County Governing Authority.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.42(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The applicant has earned one of the designations which will qualify him for salary supplement. A copy of the certificate conferred upon the applicant shall be furnished.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.42(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The applicant meets all qualifications required by the Act of the General Assembly requiring such appraiser employment by the county to entitle him to be employed as full time county appraiser.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.43" name="560-11-2-.43" title="560-11-2-.43">Rule 560-11-2-.43 Designated County Appraisers-Time of Payment</a></h2> <P>Salary supplements shall be paid by the State Revenue Commissioner to qualified applicants twice each year. Payment covering the period July 1 to December 31 shall be made on or before January 31 of the succeeding calendar year. Payment made covering the period January 1 to June 30 will be made on or before July 30 of that year.</P> <h2><a href="/GAC/560-11-2-.44" name="560-11-2-.44" title="560-11-2-.44">Rule 560-11-2-.44 Designated County Appraisers-Employment Covered</a></h2> <P>Salary supplements will be paid by the State Revenue Commissioner only for the period of time during the year that the applicant held the appropriate designation and was otherwise qualified to receive the supplement.</P> <h2><a href="/GAC/560-11-2-.45" name="560-11-2-.45" title="560-11-2-.45">Rule 560-11-2-.45 Designated County Appraisers-Payment Period</a></h2> <P>Salary supplements will be paid for each month during the year. An applicant shall become qualified to receive the supplement on the first day of the month following the month during which the applicant became qualified. An applicant shall no longer be entitled to receive the supplement on the last day of the month during which the applicant becomes disqualified for whatever reason.</P> <h2><a href="/GAC/560-11-2-.46" name="560-11-2-.46" title="560-11-2-.46">Rule 560-11-2-.46 Designated County Appraisers-Disqualification</a></h2> <P>The State Revenue Commissioner shall deny, the application and withhold the salary supplement from any applicant who does not meet the qualifications as required hereunder, and he shall notify said applicant of such denial.</P> <h2><a href="/GAC/560-11-2-.47" name="560-11-2-.47" title="560-11-2-.47">Rule 560-11-2-.47 Designated County Appraisers-Appropriation Requirement</a></h2> <P>No salary supplements shall be paid to qualified applicants in any year in which funds for this purpose are not appropriated.</P> <h2><a href="/GAC/560-11-2-.48" name="560-11-2-.48" title="560-11-2-.48">Rule 560-11-2-.48 School Tax Homestead-Application</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In order for a taxpayer to be a "qualified individual" for the School Tax Homestead Exemption under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-52&amp;title=48#" target="_newtab">48-5-52</a>, such taxpayer shall: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Be an "Applicant" as defined by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-40&amp;title=48#48-5-40(1)" target="_newtab">48-5-40(1)</a>;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Have timely filed an application and affidavit with: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the case of residents of county school districts, the county tax receiver or tax commissioner,; or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the case of residents of independent school districts, the governing authority; and</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Be sixty-two (62) years of age or older as of January 1 of the year in which the application and affidavit is filed; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(1)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Not have a net income exceeding $10,000 for the immediately preceding taxable year for income tax purposes.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Homestead" shall have the meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-40&amp;title=48#" target="_newtab">48-5-40</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The governing authority of each municipality, where there is an independent school district, shall designate, in writing, an official who will receive taxpayer applications and affidavits for the School Tax Homestead Exemption within that municipality. The named official shall receive all such applications unless the municipality's governing authority designates, in writing, another official to receive said applications and affidavits. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Each municipality shall immediately transmit a copy of its written designation to the Director of Local Government Services.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In order for a county or municipal tax official to make a determination of eligibility, an application and affidavit shall include, but not be limited to, the following information: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The age of applicant on January 1 of the year in which the application and affidavit is filed.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.48(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The income of the applicant including the income of the spouse, if applicable, who also occupies the homestead.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.49" name="560-11-2-.49" title="560-11-2-.49">Rule 560-11-2-.49 School Tax Homestead Exemption-Qualifications</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The applicant must be 62 years of age or older on or before January 1 of the year for which the exemption is claimed.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The applicant's total gross income from all sources, including the gross income from all sources of all members of the family residing within the homestead, for the immediately preceding calendar year shall not exceed $6,000. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For the purposes of this exemption, the term "gross income from all sources" shall mean and include all income from wherever and whatever source derived, including (but not limited to) the following items: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> compensation for services, including fees, commissions, and similar items;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> gross income derived from business;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> gains derived from dealings in property;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> interest;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> rents;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)6.">6.</a></td> <td valign="top" style="text-align:left" class="leftalign"> royalties;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)7.">7.</a></td> <td valign="top" style="text-align:left" class="leftalign"> dividends;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)8.">8.</a></td> <td valign="top" style="text-align:left" class="leftalign"> alimony and separate maintenance payments;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)9.">9.</a></td> <td valign="top" style="text-align:left" class="leftalign"> income from life insurance and endowment contracts;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)10.">10.</a></td> <td valign="top" style="text-align:left" class="leftalign"> annuities;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)11.">11.</a></td> <td valign="top" style="text-align:left" class="leftalign"> pensions;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)12.">12.</a></td> <td valign="top" style="text-align:left" class="leftalign"> income from discharge of indebtedness;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)13.">13.</a></td> <td valign="top" style="text-align:left" class="leftalign"> distributive share of partnership gross income;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)14.">14.</a></td> <td valign="top" style="text-align:left" class="leftalign"> income from an interest in an estate or trust;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(a)15.">15.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Federal old-age, survivor, or disability benefits.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Income for all members of the family residing within the homestead shall be measured using the same definitions as used to measure claimant's income.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.49(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For the purposes of this exemption, the term "all members of the family" shall mean and include all persons related, in any degree, to the claimant by blood, marriage, or otherwise by law (e.g. adoption).</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.50" name="560-11-2-.50" title="560-11-2-.50">Rule 560-11-2-.50 School Tax Homestead Exemption - Failure to File</a></h2> <P>Failure to make proper application for the school tax homestead exemption within the time provided shall constitute a waiver of the exemption for that tax year. Provided, however, that said taxpayer who fails to make proper application within the time provided or whose application is denied for any reason shall be entitled to homestead exemption for school tax purposes in an amount to which he is otherwise entitled for State and county tax purposes.</P> <h2><a href="/GAC/560-11-2-.51" name="560-11-2-.51" title="560-11-2-.51">Rule 560-11-2-.51 School Tax Homestead Exemption - Applicability of Other Provisions of Law</a></h2> <P>All provisions of law governing application, definitions, and determination of eligibility applicable to the homestead exemption granted by Ga. Laws 1946, p. 12, shall apply, insofar as practicable, to the school tax homestead exemption unless such provisions are in conflict with Ga. Laws 1974, p. 183 or these Regulations promulgated thereunder.</P> <h2><a href="/GAC/560-11-2-.52" name="560-11-2-.52" title="560-11-2-.52">Rule 560-11-2-.52 School Tax Homestead Exemption - Amount</a></h2> <P>The value of the homestead, but not to exceed $10,000 of its assessed valuation, shall be exempt from county school tax or independent school district tax as provided by law. Said amount shall be exempted from all ad valorem taxes for educational purposes levied by, for, or in behalf of any such school system, including taxes to retire bonded indebtedness.</P> <h2><a href="/GAC/560-11-2-.53" name="560-11-2-.53" title="560-11-2-.53">Rule 560-11-2-.53 School Tax Homestead Exemption - Information to Be Furnished to State Revenue Commissioner</a></h2> <P>Each year, on or before August 1 or at the time the county tax digest for that year is submitted to the State Revenue Commissioner, the county tax receiver or tax commissioner and the appropriate municipal official shall forward to the State Revenue Commissioner copies of all school tax homestead exemption applications where the exemption has been granted or a listing of all such approved applications which listing shall contain name of applicant, social security number of the applicant, and the names and social security numbers of all members of the family residing within the homestead whose income was considered in the income determination.</P> <h2><a href="/GAC/560-11-2-.54" name="560-11-2-.54" title="560-11-2-.54">Rule 560-11-2-.54 Homestead Exemption of $4,000 for Certain Elderly Persons - Income Exclusions</a></h2> <P>For the purposes of determining eligibility for increased homestead exemption from all State and county taxes in the amount of $4,000 for certain elderly persons as provided in Article VII, Section I, Paragraph IV of the Constitution, the term "net income" shall not include income received as retirement, survivor or disability benefits under the Federal Social Security Act or under any other public or private retirement, disability or pension system, or any combination of benefits received from the herein named sources, except such income which is in excess of the maximum amount authorized to be paid to an individual and his spouse, on January 1 of the year for which the exemption is sought, under the Federal Social Security Act. Income from such sources, or any combination of such sources, which is in excess of such maximum amount shall be included as net income for the purposes of determining eligibility for the increased homestead exemption.</P> <h2><a href="/GAC/560-11-2-.55" name="560-11-2-.55" title="560-11-2-.55">Rule 560-11-2-.55 Annual Notice of Assessment - Contents</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Form PT-306, as prescribed by the Commissioner, shall be the annual notice of current assessment sent to the taxpayer in accordance with the requirements as set forth in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-306&amp;title=48#" target="_newtab">48-5-306</a>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A county's board of tax assessors shall also send form PT-306 when any corrections or changes, including valuation increases or decreases or equalizations have been made by the board to personal property tax returns.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any alteration or deviation from form PT-306 must receive written approval from the Commissioner prior to use by a county board of tax assessors.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Requests for consideration for an alternate design shall be submitted in writing to the Director of Georgia Department of Revenue's Local Government Services Division. The Local Government Services Division Director shall respond in writing within sixty (60) days of request. Failure of the Local Government Services Division Director to respond within sixty (60) days does not constitute acceptance of the alternate design.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A county board of tax assessors may elect to provide electronic transmissions of all notices required under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-306&amp;title=48#" target="_newtab">48-5-306</a> to the taxpayer. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If so provided, the electronic transmission system must have secure file transfer and the capability to ensure authentication and verification of receipt by the taxpayer.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A county's board of tax assessors may request guidance and review from the Commissioner regarding the selected means of electronic transmissions. The county board of tax assessors' responsibility is the security, authentication, and verification of the electronic transmissions.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The terms on form PT-306 shall have the following meaning: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Notice Date - Actual mailing date of notice.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Property Owner and Mailing Address - Property Owner's name as appears on the deed of transfer and the mailing address for which the tax bill is to be sent.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Covenant Year - Beginning year and abbreviated code for specialized assessment valuation notation as indicated in the following: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> EZ-Enterprise Zone,</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> PREF-Preferential,</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> HIST-Historical,</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(iv)">(iv)</a></td> <td valign="top" style="text-align:left" class="leftalign"> BR-Brownfield,</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(v)">(v)</a></td> <td valign="top" style="text-align:left" class="leftalign"> FLPA-Forest Land Protection Act, and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(vi)">(vi)</a></td> <td valign="top" style="text-align:left" class="leftalign"> CU-Conservation Use, which includes the categories below: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(vi)(I)">(I)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Environmentally Sensitive,</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(vi)(II)">(II)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Residential Transitional, and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(c)(vi)(III)">(III)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Conservation Use Covenant.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Homestead - If homestead exists, the text "YES" plus the code associated with type of exemption, if no homestead exists, the text "NONE."</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Other Value - Taxable value of property pursuant to any specialized assessment program or covenant.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Reasons for Notice - Code and associated description containing a simple, nontechnical description of the basis for the new current assessment.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Taxing Authority - Jurisdiction levying taxes; fee description; Title for subtotals for total county due and total city due.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Other Exemption - Assessed Value reduction resulting from any non-homestead reason such as current use assessment or Freeport Exemption.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(3)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Estimated Tax - Taxes calculated based on jurisdiction's ad valorem tax millage rate, multiplied by the net taxable value; or in the case of fees, the amount of the fee; total county due and/or total city due. All taxes and fees are rounded to two (2) decimal places.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.55(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Should a taxpayer elect to appeal their annual assessment, Form PT-311A may be used.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.56" name="560-11-2-.56" title="560-11-2-.56">Rule 560-11-2-.56 Review of County Tax Digest by the State Revenue Commissioner</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> General. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> County boards of tax assessors are required by the State Constitution and state law to continuously maintain assessments of property that are reasonably uniform and that are based on fair market value as defined in § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-2&amp;title=48#" target="_newtab">48-5-2</a> (except as otherwise stated in § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-6&amp;title=48#" target="_newtab">48-5-6</a> and § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7&amp;title=48#" target="_newtab">48-5-7</a>(c.3)). The Department is required by law to periodically review the county digests to determine if the digests are in compliance with such laws.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> This Regulation imposes no additional requirements on the county boards of tax assessors. It merely sets forth the statistical and other methods that are used by the Department in making its determination. The Department does not determine when to revalue property. Each county board of tax assessors determines for itself when it believes a revaluation of property is necessary for legal compliance. Failure to revalue property shall not in and of itself be a basis for assessment of any penalty.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any digest submitted shall be reviewed utilizing information established by the State Auditor to determine whether or not the county tax digest is in accordance with the uniformity requirements of § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-343&amp;title=48#" target="_newtab">48-5-343</a>.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Review of County Tax Digest by the State Revenue Commissioner. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> County Notification: In the event a county fails to meet the standards set forth in paragraphs (c) through (k) of subparagraph (2) of this Regulation, the Commissioner shall immediately notify the county. The notification shall include the findings of the State Auditor regarding assessment bias and assessment ratio, and any additional information the Commissioner believes would be of assistance to the county board of tax assessors to establish uniform values.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Property Classes: For purposes of this regulation the real and personal property of each county shall be classified into five classes of property: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Residential (including Residential Transitional and Historic);</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Agricultural (including Preferential, Conservation Use, Environmentally Sensitive)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(b)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Commercial;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(b)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Industrial; (including Brownfield)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(b)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Utility.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Average Level of Assessment: The Commissioner shall maintain uniformity among the classes of property by setting standards for the average level of assessment for each.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Standard For Level of Assessment: The standard for level of assessment for all classes of property will be in compliance with the Code if the upper limit of a ninety-five percent confidence interval about the average level of assessment, as established by the State Auditor, is equal to or greater than thirty-six percent, or the lower limit of a ninety-five percent confidence interval about the average level of assessment as established by the State Auditor, is less than forty-four percent.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Uniformity Within a Class of Property: The average assessment variance for each class of property shall be ensured by the coefficient of dispersion of the sample for each class, as established by the State Auditor.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Standard for Uniformity: The standard for uniformity will be deemed to have been met if the resulting coefficient does not exceed fifteen percent for the residential class of property or twenty percent for the non-residential classes of property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Residential Class of Property: If the State Auditor adds non-residential observations to the residential sample to determine statistics applicable to the residential class of property, the standard of uniformity for the residential class of property shall be the same as for the non-residential classes of property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Assessment Bias: The level of assessment bias within each class of property shall be measured by the price-related differential as established by the State Auditor. It shall be deemed to be in compliance if the resulting price-related differential is in the range of 0.95 to 1.10, inclusive.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Magnitude of Deficiency: If a class of property constitutes ten percent or less of the assessed value of the total digest, and does not meet the uniformity requirements the Commissioner may approve the digest if, in his judgment, the approval will not substantially violate the concept of uniformity and equalization.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(j)">(j)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Overall Average Assessment: The overall average assessment ratio for the county shall be the weighted mean of the average level of assessment of the classes of property as established by the State Auditor.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(2)(k)">(k)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Deviation of Overall Average Assessment: If the overall average assessment ratio is less than thirty-six percent, the digest shall be deemed to deviate substantially from the proper assessment ratio. The Commissioner shall assess against the county governing authority additional state tax in an amount equal to the difference between the amount the state's levy of one-quarter mill would have produced if the digest had been at the proper assessment ratio, and the amount the digest actually used for collection purposes would produce.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Digest Review by Department. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> County boards of tax assessors are required by the State Constitution and state law to continuously maintain assessments of property that are reasonably uniform and that are based on fair market value. The Department is required by law to periodically review the county digests to determine if the digests are in compliance with such laws.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Department does not determine when to revalue property. Each county board of tax assessors determines for itself when all classes of property should be valued in accordance with § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-299&amp;title=48#48-5-299(a)" target="_newtab">48-5-299(a)</a>. This regulation imposes no additional requirements on the county boards of tax assessors. The Department's digest review cycle is only established to validate that counties are meeting the 40% of fair market value requirement of § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-7&amp;title=48#" target="_newtab">48-5-7</a>, and no particular period or schedule of revaluations is required of the counties by the Department for approval of a county digest. Failure to revalue property shall not in and of itself be a basis for assessment of any penalty.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The digest review cycle for each county commencing January 1, 2008, shall be as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> January 1, 2010 and every third January 1 thereafter for the following counties: Atkinson, Bacon, Baker, Baldwin, Barrow, Bibb, Bulloch, Carroll, Chattahoochee, Cherokee, Clarke, Clinch, Coffee, Dougherty, Emanuel, Fannin, Fayette, Franklin, Fulton, Gilmer, Glascock, Glynn, Gordon, Greene, Hall, Haralson, Irwin, Jasper, Jenkins, Johnson, Lumpkin, McIntosh, Meriwether, Murray, Muscogee, Newton, Oglethorpe, Paulding, Peach, Pickens, Pike, Putnam, Randolph, Screven, Stewart, Sumter, Tattnall, Tift, Toombs, Turner, Twiggs, Union and Wheeler.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> January 1, 2008 and every third January 1 thereafter for the following counties: Bartow, Bleckley, Brooks, Calhoun, Candler, Chatham, Chattooga, Cobb, Colquitt, Cook, Crawford, Dawson, Douglas, Early, Echols, Effingham, Forsyth, Grady, Gwinnett, Habersham, Harris, Hart, Henry, Houston, Jones, Lamar, Lanier, Laurens, Lee, Liberty, Lincoln, Long, Lowndes, Macon, Madison, Marion, McDuffie, Monroe, Montgomery, Pierce, Polk, Rockdale, Spalding, Taliaferro, Terrell, Treutlen, Upson, Ware, Warren, Wayne, Wilcox, Wilkes and Worth.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(3)(c)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> January 1, 2009 and every third January 1 thereafter for the following counties: Appling, Banks, Ben Hill, Berrien, Brantley, Bryan, Burke, Butts, Camden, Catoosa, Charlton, Clay, Clayton, Columbia, Coweta, Crisp, Dade, Decatur, DeKalb, Dodge, Dooly, Elbert, Evans, Floyd, Hancock, Heard, Jackson, Jeff Davis, Jefferson, Miller, Mitchell, Morgan, Oconee, Pulaski, Quitman, Rabun, Richmond, Schley, Seminole, Stephens, Talbot, Taylor, Telfair, Thomas, Towns, Troup, Walker, Walton, Washington, Webster, White, Whitfield and Wilkinson.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If all three of the following circumstances exist, the Commissioner may require the county tax receiver or tax commissioner to submit the digest being used for the collection of taxes. That digest may be reviewed by the Commissioner to determine if the valuations are reasonably uniform and equalized between and within counties and to determine if any grants should be withheld or any specific penalty assessed: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county tax receiver or tax commissioner has failed to submit the digest by the due date and has exhausted any extensions of the due date granted by the Commissioner;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county governing authority has successfully petitioned the superior court under § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-310&amp;title=48#" target="_newtab">48-5-310</a> to authorize the temporary collection of taxes on the basis of a temporary digest; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.56(4)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The property under appeal or subject to appeal is less than the maximum allowable under § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-304&amp;title=48#48-5-304(a)" target="_newtab">48-5-304(a)</a>.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.57" name="560-11-2-.57" title="560-11-2-.57">Rule 560-11-2-.57 Homeowner Tax Relief Grants</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For the purposes of implementing Chapter 89 of Title 36 of the Official Code of Georgia Annotated and this Rule, the following terms are defined to mean: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Applicable rollbacks" means a rollback of an ad valorem tax millage rate pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-8-91&amp;title=48#48-8-91(a)" target="_newtab">48-8-91(a)</a>in a county or municipality that levies a local option sales tax, a rollback of an ad valorem tax millage rate pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=36-70-24&amp;title=36#" target="_newtab">36-70-24</a>, a subtraction from an ad valorem millage rate pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=20-2-334&amp;title=20#" target="_newtab">20-2-334</a> in a local school system that receives a state school tax credit, and a reduction of an ad valorem tax millage rate pursuant to O.C.G.A. § 33-8-8.3(a)(2) in a county that collects insurance premium tax.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Constitutional homestead exemption" means all statewide homestead exemptions and all local homestead exemptions that are authorized in or pursuant to the Constitution of the State of Georgia.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "County millage rate" means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by a county for county maintenance and operations purposes and applying to a qualified homestead, but shall not include any ad valorem tax millage rate levied for purposes of bonded indebtedness or any ad valorem tax millage rate levied within a special tax district that was not created or reported on the 2004 ad valorem tax digest certified to and received by the State Revenue Commissioner on or before December 31, 2004.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Current year's tax digest" means the roll of tangible properties within a county, including the qualified homesteads, that are made subject to ad valorem taxation during the calendar year that ends within the fiscal year for which the General Assembly appropriates a homeowner tax relief grant.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Eligible assessed value" means the amount of the assessed value of a qualified homestead that the General Assembly may fix in the General Appropriations Act to serve as the basis for determining the portion of the homeowner tax relief grant that is due each owner of a qualified homestead appearing on each county's current year's tax digest.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Homeowner tax relief credit" means the amount applied to reduce the otherwise applicable tax liability on a qualified homestead on a dollar-for-dollar basis, but shall not in any case exceed the amount of the otherwise applicable tax liability on a qualified homestead after the granting of all applicable constitutional homestead exemptions and millage rollbacks.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Local billing authority" means the county tax commissioner when the taxes that are eligible for the homeowner tax relief credit are collected by such tax commissioner. Local billing authority means the municipal fiscal authority when the taxes that are eligible for the homeowner tax relief credit are collected by such municipal fiscal authority.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Maximum eligible credit" means the homeowner tax relief credit amount that results when the eligible assessed value of a qualified homestead is multiplied times the applicable state, county, and school millage rates.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Municipal fiscal authority" means the person authorized to collect taxes for a local independent school system. This would be the county tax commissioner in a county that has contracted with a local independent school system to collect taxes, otherwise it is a person authorized by a local independent school system to collect taxes on behalf of such system.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(j)">(j)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Municipal millage rate" means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by a municipality for maintenance and operations purposes and applying to a qualified homestead, but shall not include any ad valorem tax millage rate levied for purposes of bonded indebtedness or any ad valorem tax millage rate levied within a special tax district that was not created or reported on the 2004 ad valorem tax digest certified to and received by the State Revenue Commissioner on or before December 31, 2004.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(k)">(k)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Prior year's tax digest" means the roll of tangible properties within a county, including the qualified homesteads, that were made subject to ad valorem taxation during any calendar year that precedes the calendar year to which the current year's tax digest applies.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(l)">(l)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Qualified homestead" means a homestead qualified for the state $2,000 homestead exemption authorized in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-44&amp;title=48#" target="_newtab">48-5-44</a>, and actually receiving such exemption or any other increased state homestead exemption authorized in Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(m)">(m)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "School millage rate" means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by or on behalf of a local school system for school maintenance and operations purposes and applying to a qualified homestead. School millage rate shall not include any ad valorem tax millage rate levied for purposes of bonded indebtedness or, in the case of local independent school systems, the school millage rate shall not include any millage rate levied by the municipality for purposes other than the maintenance and operation of such independent school system.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(1)(n)">(n)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "State millage rate" means the ad valorem tax millage rate levied annually by the Governor with the assistance of the State Revenue Commissioner pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-8&amp;title=48#" target="_newtab">48-5-8</a>.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In each year that the General Assembly provides for homeowner tax relief grants, the local billing authority shall determine the individual homeowner tax relief credit to appear on each tax bill they prepare for a qualified homestead. The total amount of credit to be allowed each such taxpayer shall be determined as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The maximum state homeowner tax relief credit shall be determined by multiplying the eligible assessed value of the qualified homestead by the state millage rate.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The state tax liability shall be determined by multiplying the net assessed value after deducting all constitutional homestead exemptions by the state millage rate.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The state homeowner tax relief credit shall be the lower of the maximum state homeowner tax relief credit or the state tax liability computed in subparagraphs (a) and (b) of this paragraph.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county homeowner tax relief credit shall be determined by repeating subparagraphs (a) and (b) of this paragraph substituting the county millage rate for the state millage rate and then selecting the lower of the maximum county homeowner tax relief credit or the county tax liability.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The school homeowner tax relief credit shall be determined by repeating subparagraphs (a) and (b) of this paragraph substituting the school millage rate for the state millage rate and then selecting the lower of the maximum school homeowner tax relief credit or the school tax liability.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The total homeowner tax relief credit shall be determined by adding together the state, county, and school homeowner tax relief credits as determined in subparagraphs (c), (d) and (e) of this paragraph.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The municipal homeowner tax relief credit shall be determined by repeating subparagraphs (a) and (b) of this paragraph substituting the municipal millage rate for the state millage rate and then selecting the lower of the maximum municipal homeowner tax relief credit or the municipal tax liability.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(2)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The credit allowed the taxpayer may be reduced to 85 percent of the amount that would ordinarily be due if the property is still under appeal at the time the bills are computed. When the appeal is resolved, the taxpayer's credit shall be adjusted accordingly.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For any owner of a qualified homestead who would, absent the homeowner tax relief credit, have an ad valorem tax liability on such homestead, the local billing authority or municipal fiscal authority shall be required to prepare and furnish a tax bill in accordance with the provisions of this subparagraph. Such bill shall be prepared even if there is no remaining tax liability after the credit has been applied. Such tax bill shall include the following information: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(3)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The total amount of homeowner tax relief credit, labeled "HTRG Credit" on the bill; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(3)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A prominent notice in substantially the following form: <P>"The 'HTRG Credit' reduction shown on your bill is the result of homeowner tax relief enacted by the Governor and the General Assembly of the State of Georgia."</P> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any homeowner tax relief credit allowed a taxpayer shall be shown on the digest extension where the net tax due is shown.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Immediately following the actual preparation of ad valorem property tax bill amounts the tax commissioner shall provide to, if not previously provided to, the State Revenue Commissioner a copy of the digest in a computer readable format acceptable to the State Revenue Commissioner. Such copy shall contain either the following information, or information acceptable to the Commissioner from which the following information may be determined for each qualified homestead: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The name of the owner(s);</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The parcel identification number;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax district where such qualified homestead is located;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The code for each property class and stratum as such class and stratum are defined in Rule <a title="560-11-2-.21" href="560-11-2-.21">560-11-2-.21</a>, 40 percent value and, where applicable, acres for each property class;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The separate homestead codes and 40 percent values for state, county and school maintenance and operations purposes;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)6.">6.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The separate amounts of state, county and school tax liability before the homeowner tax relief credit; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(a)7.">7.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The separate amounts of state, county and school homeowner tax relief credit allowed the taxpayer.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The local billing authority shall also certify to the Commissioner on forms provided by the Department the following information: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The total number of qualified homesteads;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county millage rate and school millage rate;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(b)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The total amount of homeowner tax relief credits actually allowed on the tax bills for the current tax year; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(b)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The net amount of homeowner tax relief credits allowed taxpayers for any prior year's tax digest, when such credits have not been previously certified. Such net amount shall be determined by deducting any homeowner tax relief credits determined to have been illegally or erroneously allowed taxpayers from any homeowner tax relief credits determined to have been illegally or erroneously denied taxpayers. Such net amount shall be accompanied by an itemized listing containing the information required in subparagraph (a) of this paragraph along with a brief explanation of the basis for each adjustment.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For those counties providing for the collection and payment of taxes in installments, the certification required in this paragraph shall be made immediately following the preparation of ad valorem tax bills for each installment. If only one bill is prepared showing the several installments, then such certification shall be made immediately following the preparation of such bill.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For those counties issuing ad valorem tax bills under temporary collections pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-310&amp;title=48#" target="_newtab">48-5-310</a>, the certification required in this paragraph shall be made immediately following the preparation of ad valorem tax bills for the temporary billing. The final certification shall be made immediately following the preparation of ad valorem tax bills for the final billing.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(4)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For the purposes of this paragraph, the actual preparation of the tax bill amounts means those steps and calculations necessary for the local billing authority to definitively determine the amount of homeowner tax relief credit due each qualified homestead and the total of such credits. The bills are not required to be actually printed or mailed before the certification required by this paragraph may be made to the Commissioner.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Within 60 days of receipt of the certification required by paragraph (4)(b) of this Rule, the State Revenue Commissioner shall remit to the local billing authority the homeowner tax relief grants for the state, county and school system based on the amounts certified in subparagraph (4)(b)3. and subparagraph (4)(b)4. of this Rule, unless during that time the State Revenue Commissioner determines the certification to be in error. In such an event, the State Revenue Commissioner shall require the local billing authority to provide a corrected certification and the time allowed for the State Revenue Commissioner to make the remittance shall begin anew.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The local billing authority shall distribute, after deducting appropriate commissions, the homeowner tax relief grants to the state, county, school system, and municipality as if such grants represented ad valorem taxes collected directly from the taxpayers.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(7)">(7)</a></td> <td valign="top" style="text-align:left" class="leftalign"> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(7)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The local billing authority shall recover any credit that is erroneously or illegally granted in the same manner as other delinquent ad valorem taxes are collected. The local billing authority shall maintain a separate ledger or bank account entitled "Homeowner Tax Relief Credit Adjustments Account" to account for any homeowner tax relief credits that have been determined to have been illegally or erroneously granted and that have been withheld or recovered from taxpayers.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(7)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The local billing authority shall allow a taxpayer a homeowner tax relief credit when it is determined that such credit has been illegally or erroneously denied such taxpayer on the current year's tax digest. The local billing authority shall be further authorized, to the extent there are funds available in the Homeowner Tax Relief Credit Adjustments Account, to distribute such allowed credits in accordance with paragraph (6) of this Rule. When there are insufficient funds available in such account to distribute such allowed credits, the local billing authority shall not be required to distribute such credits in accordance with paragraph (6) of this Rule until such time as additional homeowner tax relief grants for this specific purpose are appropriated by the General Assembly and distributed by the State Revenue Commissioner to the local billing authority.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.57(7)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any balance in the Homeowner Tax Relief Credit Adjustments Account shall be certified by the local billing authority in accordance with subparagraph (4)(b)4. of this Rule, and shall be deducted by the State Revenue Commissioner from the current year's homeowner tax relief grant distribution made in accordance with paragraph (5) of this Rule. The local billing authority shall then transfer such balance to his or her regular tax collection accounts to be added to the balance of the current year's homeowner tax relief grants, when received from the State Revenue Commissioner, and distributed in accordance with paragraph (6) of this Rule.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.58" name="560-11-2-.58" title="560-11-2-.58">Rule 560-11-2-.58 Rollback of Millage Rate When Digest Value Increased by Reassessments</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Purpose and scope. This Rule has been adopted by the Commissioner pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-12&amp;title=48#" target="_newtab">48-2-12</a>, and O.C.G.A. § 48-5-32.1 to provide specific procedures applicable to the certification of assessed taxable value of property to the appropriate authorities, computation of a rollback millage rate, and under certain circumstances, advertising the intent to increase property tax and holding required public hearings.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Definitions. For the purposes of implementing this Rule, the following terms are defined to mean: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Certified tax digest" shall mean the total taxable net assessed value on the annual tax digest that has been or will be certified by the tax receiver or tax commissioner to the Department of Revenue.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Levying authority" shall mean a county, a municipality, or a consolidated city-county governing authority or other governing authority of a political subdivision of this state that exercises the power to levy property taxes to carry out the governing authority's purposes.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Mill" shall mean one one-thousandth of a United States dollar.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Millagerate" shall mean the net ad valorem tax levy, in mills, that is established by the recommending or levying authority to be applied to the net assessed value of taxable property within such authority's taxing jurisdiction for purposes of financing, in whole or in part, the recommending or levying authority's maintenance and operating expenses.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Millageequivalent" shall mean the number of mills that would result when the total net assessed value added to or deducted by reassessments of existing real property from the prior tax year's assessed value is divided by the certified tax digest for the current tax year and the result is multiplied by the prior tax year's millage rate.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Netassessedvalue" shall mean the taxable assessed value of property after all exemptions have been deducted.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Propertytax" shall mean a tax imposed by applying a millage rate that has been established by a recommending or levying authority to the net assessed value of real property subject to ad valorem taxation within a taxing jurisdiction.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Recommendingauthority" shall mean a county, independent, or area school board of education that exercises the power to cause the levying authority to levy property taxes to carry out the purposes of such board of education.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Rollbackrate" shall mean the previous year's millage rate plus or minus the millage equivalent of the total net assessed value added to or deducted by reassessments of existing real property. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(i)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rollback rate shall be calculated for the county governing authority and county school board by the county tax commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(i)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rollback rate shall be calculated for the municipal governing authority and independent municipal school by the municipal tax collector.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(j)">(j)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Taxing jurisdiction" shall mean all the real property within a county or municipality, subject to the levy of a specific levying authority or the recommended levy of a specific recommending authority.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(2)(k)">(k)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Total net assessed value added by reassessments of existing real property" shall mean the total net assessed value added to or deducted from the certified tax digest as a result of revaluation by the board of tax assessors of existing real property that has not been improved since the previous tax digest year. Total net assessed value added to or deducted from reassessments of existing real property shall not include net assessment changes that result from zoning changes or net assessment changes relative to classification or declassification of real property for conservation or preferential agricultural use or for historic preservation purposes.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Calculation of rollback rate. The rollback rate shall be determined in the manner provided in this paragraph. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Estimating the certified tax digest. The recommending or levying authority may utilize an estimate of the certified tax digest to facilitate the establishment of a millage rate earlier in the year; however, the accuracy requirements of paragraph (5)(b) of this Rule must still be met before the actual certified tax digest is presented to the Commissioner for approval.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Certification of digest to recommending and levying authorities. As soon as the total net assessed value of the certified tax digest can be accurately estimated or determined, the tax receiver or tax commissioner shall certify to the recommending and levying authorities of each taxing jurisdiction the total net assessed value of all taxable property within each respective taxing jurisdiction. Such certification shall separately show the total net assessed value added to or deducted by reassessments of existing real property and the total net assessed value of all remaining taxable property.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Determination of rollback rate. Based on the total net assessed value of the actual or estimated certified tax digest for the current year and the actual certified tax digest and millage rate for the previous year, the levying authority or recommending authority shall determine the rollback rate with the assistance of the tax receiver or tax commissioner. The rollback rate shall be calculated using Form PT-32.1 as provided by the Department and in the manner defined in subparagraph (i) of paragraph (2) of this Rule.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Advertisement of rollback rate, press release and public hearing. The procedures for the advertising of the rollback rate, issuing the required press release and holding public hearings shall be as provided in this paragraph. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Procedure when rollback rate not exceeded. Whenever a recommending or levying authority proposes to adopt a millage rate that does not exceed the rollback rate calculated as defined in subparagraph (i) of paragraph (2) of this Rule, such authority shall adopt the millage rate at an advertised public meeting and at a time and place which is convenient to the taxpayers of the taxing jurisdiction, in accordance with O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-32&amp;title=48#" target="_newtab">48-5-32</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Procedure when rollback rate is exceeded. Whenever a recommending or levying authority proposes to establish a general maintenance and operation millage rate that would require increases beyond the rollback rate calculated in subparagraph (i) of paragraph (2) of this Rule, such authority shall advertise its intent to do so and conduct at least three public hearings in accordance with O.C.G.A. § 48-5-32.1 and this subparagraph. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Schedule of public hearings. The recommending or levying authority shall schedule the public hearings required by O.C.G.A. § 48-5-32.1 at convenient times and places to afford the public an opportunity to respond to the notice of property tax increase and make their opinions on the increase known to such authority. The scheduling shall conform to the following requirements: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)1.(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Convenient public hearings. Two of the three public hearings required by this paragraph shall be held at times and places that are convenient to the public and at least five business days apart. One of the three public hearings required by this paragraph shall begin between 6 PM and 7 PM, inclusive, on a business weekday. Such public hearing may be held on a day in which another public hearing under this Rule also is scheduled, but only if such other hearing is to begin no later than 12:00 noon.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)1.(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Combination with other public hearings. A public hearing required by this paragraph may be combined with the public hearing required by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=36-81-5&amp;title=36#36-81-5(f)" target="_newtab">36-81-5(f)</a> to be held at least one week prior to the meeting of the governing authority at which adoption of the budget ordinance or resolution will be considered. Additionally, a public hearing required by this paragraph may be combined with the meeting at which the levying or recommending authority will be setting a millage rate that must be advertised in accordance with the provisions of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-32&amp;title=48#" target="_newtab">48-5-32</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)1.(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Timing of public hearings. All public hearings required by this paragraph shall be held before the millage rate is finally established.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Advertisement of public hearings. The recommending or levying authority shall advertise the public hearings required by O.C.G.A. § 48-5-32.1 in a manner that affords the public a timely notice of the time and place where the public hearings on the intention of such authority to increase taxes will be held. The advertisements shall conform to the following requirements: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Location of advertisement. Each advertisement for a public hearing required by O.C.G.A. § 48-5-32.1 shall be prominently displayed in a newspaper of general circulation serving the residents of the unit of local government placing the advertisement and shall not appear in the section of the newspaper where legal notices appear. The recommending authority or levying authority shall post such advertisement on its website at least one week prior to each hearing.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Size of Advertisement. Each published advertisement required by O.C.G.A. § 48-5-32.1 must be 30 square inches or larger.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Frequency of advertisement. Each advertisement for a public hearing required by O.C.G.A. § 48-5-32.1 shall be published on a date that precedes the date of such public hearing by at least one week. Each advertisement shall be at least five business days apart, however, when two public hearings required by O.C.G.A. § 48-5-32.1 have been scheduled on the same day in accordance with subparagraph (4)(b)(1)(i) of this Rule, both hearings may be advertised in the same day's edition of the newspaper provided they are combined in such a manner that makes it clear to the public that two separate hearings on the same subject matter are being held.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(iv)">(iv)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Combining with other advertisements. The advertisements required by this subparagraph may be combined with the advertisements required by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=36-81-5&amp;title=36#36-81-5(e)" target="_newtab">36-81-5(e)</a> and O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-32&amp;title=48#48-5-32(b)" target="_newtab">48-5-32(b)</a>, provided the notice required to be published by O.C.G.A. § 48-5-32.1 precedes and appears at the top of the report required to be published by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-32&amp;title=48#" target="_newtab">48-5-32</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(v)">(v)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Form of advertisement. The advertisements required by this Rule shall read exactly as provided by this Rule and not be reworded in any manner, with the exception that a brief reason or explanation for the tax increase may be included. The advertisements required of this Rule shall read as follows, with the heading that reads <B>"NOTICE OF PROPERTY TAX INCREASE"</B> appearing in all upper case and in either a bold font or a font size that is larger than the remaining body of the notice: <P>NOTICE OF PROPERTY TAX INCREASE</P> <P>The (name of recommending authority or levying authority) has tentatively adopted a millage rate which will require an increase in property taxes by (percentage increase over rollback rate) percent.</P> <P>All concerned citizens are invited to the public hearing on this tax increase to be held at (place of meeting) on (date and time).</P> <P>Times and places of additional public hearings on this tax increase are at (place of meeting) on (date and time).</P> <P>This tentative increase will result in a millage rate of (proposed millage rate) mills, an increase of (millage rate increase above the roll-back rate) mills. Without this tentative tax increase, the millage rate will be no more than (roll-back millage rate) mills. The proposed tax increase for a home with a fair market value of (average home value from previous year's digest rounded to the nearest $25,000) is approximately $(increase) and the proposed tax increase for nonhomestead property with a fair market value of (average nonhomestead property value from previous year's digest rounded to nearest $25,000) is approximately $(increase).</P> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(vi)">(vi)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Determination of average dollar increase. The proposed tax increase for an average home shall be calculated by multiplying the millage rate increase above the rollback rate times the average current year taxable value for properties which are granted homestead exemption. The proposed tax increase for an average nonhomestead property shall be calculated by multiplying the millage rate increase above the rollback rate times the average current year taxable value for real property which has not been granted homestead exemption.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(vii)">(vii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Determination of percentage increase. The "percentage increase over rollback rate" number that appears in the advertisements required by this subparagraph shall be determined by subtracting or adding the rollback rate from the proposed millage rate, dividing this difference by the rollback rate and expressing the results as a percentage.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(4)(b)2.(viii)">(viii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Press release. At the same time the first advertisement is made in accordance with this Rule, the recommending or levying authority shall also provide a press release to the local media that announces such authority's intention to seek an increase in property taxes and the dates, times, and locations of the public hearings thereon. The press release may contain such other information as the recommending or levying authority deems may help the public understand the necessity for and purpose of the hearings.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Certification to Commissioner to accompany digest. Upon the submission by the tax receiver or tax commissioner of the tax digest and accompanying certifications, the Commissioner will make a determination of whether the recommending and levying authorities have complied with the provisions of O.C.G.A. § 48-5-32.1 and this Rule before issuing an authorization to collect taxes pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-345&amp;title=48#" target="_newtab">48-5-345</a>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(5)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Evidence of compliance. The Commissioner shall not accept for review or issue an order authorizing the collection of taxes for any certified tax digest from any county tax receiver or tax commissioner that does not simultaneously submit evidence that the provisions of O.C.G.A. § 48-5-32.1 and this Rule have been met. Such evidence shall include Form PT-32.1 showing the calculation of the rollback rate, the actual millage rate established, a statement from the chairman of the board of tax assessors attesting to the total net assessed value added by the reassessment of existing real property, a statement from the tax collector or tax commissioner attesting to the accuracy of the digest information appearing on the form, and a statement from a responsible authority attesting to the fact that the hearings were actually held in accordance with such published advertisements. When the actual millage rate exceeds the rollback rate, such evidence shall also include copies of the published "Notice of Property Tax Increase" showing the times and places when and where the required public hearings were held and a copy of the required press release provided to the local media. A copy of the web-based publication of the Notice of Tax Increase advertisement must be certified by the respective governing or recommending authority establishing such tax increase.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(5)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Incorrectly determined rollback rate. When the Commissioner determines that the recommending or levying authority has incorrectly determined the rollback rate and has established a millage rate that is in excess of the correct rollback rate and failed to advertise a notice of tax increase and held the required public hearings or has advertised a percentage tax increase that is less than the actual tax increase, the Commissioner shall not accept the digest for review or issue an Order authorizing the collection of taxes, except in that instance when such incorrect rollback rate overestimates the taxes that may be levied without the required public hearings by less than 3 percent, in which case the digest may be accepted for review if all other digest submission requirements have otherwise been met.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.58(5)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Reductions to advertised millage rates. When the recommending authority or levying authority adopts a final millage rate below the rate that has been the subject of the hearings required by O.C.G.A. § 48-5-32.1, such authority shall not be required to begin anew the procedures and hearings required by O.C.G.A. § 48-5-32.1 and this Rule.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-2-.59" name="560-11-2-.59" title="560-11-2-.59">Rule 560-11-2-.59 Repealed and Reserved</a></h2> <h2><a href="/GAC/560-11-2-.60" name="560-11-2-.60" title="560-11-2-.60">Rule 560-11-2-.60 Effective Date; Limitations on Valuation Increases</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.60(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For any county that has or has fully implemented a Comprehensive County-wide Revaluation Plan, the limitations imposed by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5B-1&amp;title=48#" target="_newtab">48-5B-1</a> shall be effective beginning with the 2010 tax year. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.60(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In all other situations, such limitations shall be effective for the 2009 tax year.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-2-.60(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> During the county's Moratorium Period, the county's right to increase a property's value for any later tax year is limited as set forth in subsections (c) through (g) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5B-1&amp;title=48#" target="_newtab">48-5B-1</a>.</td> </tr> </table> <h2><a href="/GAC/560-11-2-.61" name="560-11-2-.61" title="560-11-2-.61">Rule 560-11-2-.61 Repealed</a></h2> <h2><a href="/GAC/560-11-2-.62" name="560-11-2-.62" title="560-11-2-.62">Rule 560-11-2-.62 Appraisal Staff Definitions</a></h2> <P>"Assessment contractor" means a person or individual who contracts with a county to render advice or assistance to the county board of tax assessors in the assessment and equalization of taxes, the establishment of property valuations, or the defense of such valuations. Such contracted services may include timber appraisals, real and personal property appraisals, personal property auditing, and tax parcel mapping; but shall not include legal services, or clerical, and administrative services. Persons or individuals performing services as an Assessment Contractor must meet education requirements as set forth in Department regulations.</P> <P>"Chief appraiser" means a fulltime member of a county appraisal staff who has received the designation of Appraiser III or IV from the Georgia Department of Revenue Georgia Certification Program for Tax Officials and who has been designated by such county board of assessors as chief appraiser.</P> <P>"County appraisal staff" are individuals employed by a county to perform tax appraisals for the purpose of producing an annual ad valorem tax digest. The governing authorities of any two or more counties may execute an intergovernmental agreement to provide for the sharing of one or more individual appraisal staff members following consultation with the county boards of assessors.</P> <P>"Designated county appraiser", as used in Georgia Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-267&amp;title=48#" target="_newtab">48-5-267</a>, means a county appraisal staff member who has earned the Certified Assessment Evaluator or Certified Personal Evaluator designation as conferred by the International Association of Assessing Officials or the Georgia Certified Appraiser designation conferred by the Georgia Association of Assessing Officials.</P> <P>"Joint County Appraisal Staff" means individuals employed under an intergovernmental agreement between two or more counties to perform tax appraisals for the purpose of producing the annual ad valorem tax digests for each participating county subject to such intergovernmental agreement.</P> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/560-11-2-.01" name="560-11-2-.01" title="560-11-2-.01">Rule 560-11-2-.01 Property Reevaluation and Tax Equalization Program</a></li><li><a href="/GAC/560-11-2-.02" name="560-11-2-.02" title="560-11-2-.02">Rule 560-11-2-.02 Applications for Financial Assistance</a></li><li><a href="/GAC/560-11-2-.03" name="560-11-2-.03" title="560-11-2-.03">Rule 560-11-2-.03 Completed Programs</a></li><li><a href="/GAC/560-11-2-.04" name="560-11-2-.04" title="560-11-2-.04">Rule 560-11-2-.04 Completed Program Requirements</a></li><li><a href="/GAC/560-11-2-.05" name="560-11-2-.05" title="560-11-2-.05">Rule 560-11-2-.05 Proper Execution</a></li><li><a href="/GAC/560-11-2-.06" name="560-11-2-.06" title="560-11-2-.06">Rule 560-11-2-.06 Commencement and Completion</a></li><li><a href="/GAC/560-11-2-.07" name="560-11-2-.07" title="560-11-2-.07">Rule 560-11-2-.07 Approved Appraisal Firms</a></li><li><a href="/GAC/560-11-2-.08" name="560-11-2-.08" title="560-11-2-.08">Rule 560-11-2-.08 Listing of Approved Appraisal Firms</a></li><li><a href="/GAC/560-11-2-.09" name="560-11-2-.09" title="560-11-2-.09">Rule 560-11-2-.09 Planning Expenses</a></li><li><a href="/GAC/560-11-2-.10" name="560-11-2-.10" title="560-11-2-.10">Rule 560-11-2-.10 Payment of Additional Funds</a></li><li><a href="/GAC/560-11-2-.11" name="560-11-2-.11" title="560-11-2-.11">Rule 560-11-2-.11 Disbursements</a></li><li><a href="/GAC/560-11-2-.12" name="560-11-2-.12" title="560-11-2-.12">Rule 560-11-2-.12 Payments by Commercial Lender</a></li><li><a href="/GAC/560-11-2-.13" name="560-11-2-.13" title="560-11-2-.13">Rule 560-11-2-.13 Computation of 10% Limit</a></li><li><a href="/GAC/560-11-2-.14" name="560-11-2-.14" title="560-11-2-.14">Rule 560-11-2-.14 Alterations in Agreement</a></li><li><a href="/GAC/560-11-2-.15" name="560-11-2-.15" title="560-11-2-.15">Rule 560-11-2-.15 Records</a></li><li><a href="/GAC/560-11-2-.16" name="560-11-2-.16" title="560-11-2-.16">Rule 560-11-2-.16 Real Estate Transfer Tax-Filing Declaration Forms</a></li><li><a href="/GAC/560-11-2-.17" name="560-11-2-.17" title="560-11-2-.17">Rule 560-11-2-.17 Real Estate Transfer Tax-Calculation and Collection of Tax</a></li><li><a href="/GAC/560-11-2-.18" name="560-11-2-.18" title="560-11-2-.18">Rule 560-11-2-.18 Real Estate Transfer Tax. Disposition of Forms</a></li><li><a href="/GAC/560-11-2-.19" name="560-11-2-.19" title="560-11-2-.19">Rule 560-11-2-.19 Municipal Corporation Ad Valorem Taxes-Installments</a></li><li><a href="/GAC/560-11-2-.20" name="560-11-2-.20" title="560-11-2-.20">Rule 560-11-2-.20 Classification of Real and Personal Property on Individual Ad Valorem Tax Returns</a></li><li><a href="/GAC/560-11-2-.21" name="560-11-2-.21" title="560-11-2-.21">Rule 560-11-2-.21 Classification of Tangible Property on County Tax Digests</a></li><li><a href="/GAC/560-11-2-.22" name="560-11-2-.22" title="560-11-2-.22">Rule 560-11-2-.22 Motor Vehicle Assessments</a></li><li><a href="/GAC/560-11-2-.23" name="560-11-2-.23" title="560-11-2-.23">Rule 560-11-2-.23 County Appraisal Staff - Certification of Parcels</a></li><li><a href="/GAC/560-11-2-.24" name="560-11-2-.24" title="560-11-2-.24">Rule 560-11-2-.24 County Appraisal Staff - County Classes</a></li><li><a href="/GAC/560-11-2-.25" name="560-11-2-.25" title="560-11-2-.25">Rule 560-11-2-.25 County Appraisal Staff - Qualifications. Amended</a></li><li><a href="/GAC/560-11-2-.26" name="560-11-2-.26" title="560-11-2-.26">Rule 560-11-2-.26 County Appraisal Staff-Compensation</a></li><li><a href="/GAC/560-11-2-.27" name="560-11-2-.27" title="560-11-2-.27">Rule 560-11-2-.27 County Board of Tax Assessors - Vacancy</a></li><li><a href="/GAC/560-11-2-.28" name="560-11-2-.28" title="560-11-2-.28">Rule 560-11-2-.28 County Appraisal Staff - Duties</a></li><li><a href="/GAC/560-11-2-.29" name="560-11-2-.29" title="560-11-2-.29">Rule 560-11-2-.29 County Appraisal Staff-Employment</a></li><li><a href="/GAC/560-11-2-.30" name="560-11-2-.30" title="560-11-2-.30">Rule 560-11-2-.30 County Appraisal Staff-State Payments</a></li><li><a href="/GAC/560-11-2-.31" name="560-11-2-.31" title="560-11-2-.31">Rule 560-11-2-.31 County Board of Tax Assessors-Qualifications</a></li><li><a href="/GAC/560-11-2-.32" name="560-11-2-.32" title="560-11-2-.32">Rule 560-11-2-.32 Repealed</a></li><li><a href="/GAC/560-11-2-.33" name="560-11-2-.33" title="560-11-2-.33">Rule 560-11-2-.33 Repealed</a></li><li><a href="/GAC/560-11-2-.34" name="560-11-2-.34" title="560-11-2-.34">Rule 560-11-2-.34 County Boards of Equalization-Definitions</a></li><li><a href="/GAC/560-11-2-.35" name="560-11-2-.35" title="560-11-2-.35">Rule 560-11-2-.35 County Boards of Equalization-Disqualification</a></li><li><a href="/GAC/560-11-2-.36" name="560-11-2-.36" title="560-11-2-.36">Rule 560-11-2-.36 County Boards of Equalization-Chairman</a></li><li><a href="/GAC/560-11-2-.37" name="560-11-2-.37" title="560-11-2-.37">Rule 560-11-2-.37 Property Tax Credit - Ad Valorem Tax Bills</a></li><li><a href="/GAC/560-11-2-.38" name="560-11-2-.38" title="560-11-2-.38">Rule 560-11-2-.38 Property Tax Credit-Calculation</a></li><li><a href="/GAC/560-11-2-.39" name="560-11-2-.39" title="560-11-2-.39">Rule 560-11-2-.39 Property Tax Credit-Reports</a></li><li><a href="/GAC/560-11-2-.40" name="560-11-2-.40" title="560-11-2-.40">Rule 560-11-2-.40 Designated County Appraisers-State Payments</a></li><li><a href="/GAC/560-11-2-.41" name="560-11-2-.41" title="560-11-2-.41">Rule 560-11-2-.41 Designated County Appraisers - Qualification</a></li><li><a href="/GAC/560-11-2-.42" name="560-11-2-.42" title="560-11-2-.42">Rule 560-11-2-.42 Designated County Appraisers-Certification</a></li><li><a href="/GAC/560-11-2-.43" name="560-11-2-.43" title="560-11-2-.43">Rule 560-11-2-.43 Designated County Appraisers-Time of Payment</a></li><li><a href="/GAC/560-11-2-.44" name="560-11-2-.44" title="560-11-2-.44">Rule 560-11-2-.44 Designated County Appraisers-Employment Covered</a></li><li><a href="/GAC/560-11-2-.45" name="560-11-2-.45" title="560-11-2-.45">Rule 560-11-2-.45 Designated County Appraisers-Payment Period</a></li><li><a href="/GAC/560-11-2-.46" name="560-11-2-.46" title="560-11-2-.46">Rule 560-11-2-.46 Designated County Appraisers-Disqualification</a></li><li><a href="/GAC/560-11-2-.47" name="560-11-2-.47" title="560-11-2-.47">Rule 560-11-2-.47 Designated County Appraisers-Appropriation Requirement</a></li><li><a href="/GAC/560-11-2-.48" name="560-11-2-.48" title="560-11-2-.48">Rule 560-11-2-.48 School Tax Homestead-Application</a></li><li><a href="/GAC/560-11-2-.49" name="560-11-2-.49" title="560-11-2-.49">Rule 560-11-2-.49 School Tax Homestead Exemption-Qualifications</a></li><li><a href="/GAC/560-11-2-.50" name="560-11-2-.50" title="560-11-2-.50">Rule 560-11-2-.50 School Tax Homestead Exemption - Failure to File</a></li><li><a href="/GAC/560-11-2-.51" name="560-11-2-.51" title="560-11-2-.51">Rule 560-11-2-.51 School Tax Homestead Exemption - Applicability of Other Provisions of Law</a></li><li><a href="/GAC/560-11-2-.52" name="560-11-2-.52" title="560-11-2-.52">Rule 560-11-2-.52 School Tax Homestead Exemption - Amount</a></li><li><a href="/GAC/560-11-2-.53" name="560-11-2-.53" title="560-11-2-.53">Rule 560-11-2-.53 School Tax Homestead Exemption - Information to Be Furnished to State Revenue Commissioner</a></li><li><a href="/GAC/560-11-2-.54" name="560-11-2-.54" title="560-11-2-.54">Rule 560-11-2-.54 Homestead Exemption of $4,000 for Certain Elderly Persons - Income Exclusions</a></li><li><a href="/GAC/560-11-2-.55" name="560-11-2-.55" title="560-11-2-.55">Rule 560-11-2-.55 Annual Notice of Assessment - Contents</a></li><li><a href="/GAC/560-11-2-.56" name="560-11-2-.56" title="560-11-2-.56">Rule 560-11-2-.56 Review of County Tax Digest by the State Revenue Commissioner</a></li><li><a href="/GAC/560-11-2-.57" name="560-11-2-.57" title="560-11-2-.57">Rule 560-11-2-.57 Homeowner Tax Relief Grants</a></li><li><a href="/GAC/560-11-2-.58" name="560-11-2-.58" title="560-11-2-.58">Rule 560-11-2-.58 Rollback of Millage Rate When Digest Value Increased by Reassessments</a></li><li><a href="/GAC/560-11-2-.59" name="560-11-2-.59" title="560-11-2-.59">Rule 560-11-2-.59 Repealed and Reserved</a></li><li><a href="/GAC/560-11-2-.60" name="560-11-2-.60" title="560-11-2-.60">Rule 560-11-2-.60 Effective Date; Limitations on Valuation Increases</a></li><li><a href="/GAC/560-11-2-.61" name="560-11-2-.61" title="560-11-2-.61">Rule 560-11-2-.61 Repealed</a></li><li><a href="/GAC/560-11-2-.62" name="560-11-2-.62" title="560-11-2-.62">Rule 560-11-2-.62 Appraisal Staff Definitions</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 2019 Lawriter LLC - All rights reserved.</span>| <a href="mailto:support@casemakerlegal.com?subject=Rules and Regulations of the State of Georgia">Email Us</a> | 844-838-0769 | <a href="http://livechat.casemakerlegal.com/client.php?locale=en" target="_blank" onclick="if(navigator.userAgent.toLowerCase().indexOf('opera') != -1 && window.event.preventDefault)window.event.preventDefault();this.newWindow = window.open('http://livechat.casemakerlegal.com/client.php?locale=en&url='+escape(document.location.href)+'&referrer='+escape(document.referrer), 'webim','toolbar=0,scrollbars=0,location=0,status=1,menubar=0,width=640,height=480,resizable=1');this.newWindow.focus();this.newWindow.opener=window;return false;">Live Chat</a> </div> </div> </body> </html>