Rules and Regulations of the State of Georgia
 

JavaScript Is Not Enabled alert

You need to have JavaScript enabled in your browser to utilise the full functionality of this website.

How to enable JavaScript in your browser






firefox Mozilla Firefox

  1. In the address bar, type about:config and press Enter.
  2. Click "I'll be careful, I promise" if a warning message appears.
  3. In the search box, search for javascript.enabled
  4. Toggle the "javascript.enabled" preference (right-click and select "Toggle" or double-click the preference) to change the value from "false" to "true".
  5. Click on the "Reload current page" button of the web browser to refresh the page.
  • 1. In the address bar, type about:config and press Enter.
  • 2. Click "I'll be careful, I promise" if a warning message appears.
  • 3. In the search box, search for javascript.enabled
  • 4. Toggle the "javascript.enabled" preference (right-click and select "Toggle" or double-click the preference) to change the value from "false" to "true".
  • 5. Click on the "Reload current page" button of the web browser to refresh the page.




ie Internet Explorer

  1. On web browser menu click "Tools" icon and select "Internet Options".
  2. In the "Internet Options" window select the "Security" tab.
  3. On the "Security" tab click on the "Custom level..." button.
  4. When the "Security Settings - Internet Zone" dialog window opens, look for the "Scripting" section.
  5. In the "Active Scripting" item select "Enable".
  6. When the "Warning!" window pops out asking "Are you sure you want to change the settings for this zone?" select "Yes".
  7. In the "Internet Options" window click on the "OK" button to close it.
  8. Click on the "Refresh" button of the web browser to refresh the page.
  • 1. ie9 01
  • 2. ie9 02
  • 3. ie9 03
  • 4. ie9 04
  • 5. ie9 05
  • 6. ie9 06
  • 7. ie9 07
  • 8. ie9 08
 Internet Explorer < 9
  1. On web browser menu click "Tools" and select "Internet Options"
  2. In the "Internet Options" window select the "Security" tab.
  3. On the "Security" tab click on the "Custom level..." button.
  4. When the "Security Settings - Internet Zone" dialog window opens, look for the "Scripting" section.
  5. In the "Active Scripting" item select "Enable".
  6. When the "Warning!" window pops out asking "Are you sure you want to change the settings for this zone?" select "Yes".
  7. In the "Internet Options" window click on the "OK" button to close it.
  8. Click on the "Refresh" button of the web browser to refresh the page.
  • 1. ie 01
  • 2. ie 02
  • 3. ie 03
  • 4. ie 04
  • 5. ie 05
  • 6. ie 06
  • 7. ie 07
  • 8. ie 08




chrome Google Chrome

  1. On the web browser menu click on the "Customize and control Google Chrome" and select "Settings".
  2. In the "Settings" section click on the "Show advanced settings..."
  3. Under the the "Privacy" click on the "Content settings...".
  4. When the dialog window opens, look for the "JavaScript" section and select "Allow all sites to run JavaScript (recommended)".
  5. Click on the "OK" button to close it.
  6. Close the "Settings" tab.
  7. Click on the "Reload this page" button of the web browser to refresh the page.
  • 1. chrome 01
  • 2. chrome 02
  • 3. chrome 03
  • 4. chrome 04
  • 5. chrome 05
  • 6. chrome 06
  • 7. chrome 07




opera Opera

  • 1. a) Click on "Menu", hover mouse on the "Settings" then hover mouse on the "Quick preferences" and mark the "Enable Javascript" checkbox.
  • 1. b) If "Menu bar" is shown click on the "Tools", hover mouse on the "Quick preferences" and mark the "Enable Javascript" checkbox.
1. a) opera10 a 1. b) opera10 b




safari Apple Safari

  1. On the web browser menu click on the "Edit" and select "Preferences".
  2. In the "Preferences" window select the "Security" tab.
  3. In the "Security" tab section "Web content" mark the "Enable JavaScript" checkbox.
  4. Click on the "Reload the current page" button of the web browser to refresh the page.
  • 1. safari 01
  • 2. safari 02
  • 3. safari 03
  • 4. safari 04
<xmp>.</xmp> <form name="form1" method="post" action="560-11-3?urlRedirected=yes&amp;data=admin&amp;lookingfor=560-11-3" id="form1"> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="/wEPDwUKLTY5ODkwOTM2Nw8WAh4Ec3BhbQINFgJmD2QWAgIFDw8WAh4EVGV4dAUFNSArIDhkZGSao+vRw+Ungs6ktOH2rIA6YIb0ug==" /> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="EEBB6393" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="/wEWCALH08yaDwLniKOhBALV5cpNAoa5iIEFAoznisYGAsrv5u0MAsrv4u0MAsrv3u0M3gLKuJAyUDvZCXnqWc5n6yeGvDs=" /> <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">5 + 8</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="13" /> </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 ? frame1[0].contentWindow : frame1[0].contentDocument.document ? frame1[0].contentDocument.document : frame1[0].contentDocument; frameDoc.document.open(); //Create a new HTML document. frameDoc.document.write('<html><head>'); frameDoc.document.write('</head><body>'); //Append the external CSS file. frameDoc.document.write('<link href="_files/popup.css" rel="stylesheet" type="text/css" />'); //Append the DIV contents. frameDoc.document.write(contents); frameDoc.document.write('</body></html>'); frameDoc.document.close(); setTimeout(function () { window.frames["frame1"].focus(); window.frames["frame1"].print(); frame1.remove(); }, 500); }); // alert("Because you do not agree to the Terms and Conditions for Access, you must cease accessing and/or using this website and destroy all material obtained from this website without your agreement."); // $('.popup2').show(); } </script> </head> <body> <div class="popup2"> <div class='cnt2231' id="popupterms"> <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" style="height:100%;"> <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 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. By accessing and/or using this website, you agree to the following <a onclick="javascript:TermsCon();" style="text-decoration: underline">terms and conditions.</a> </div> <div class="content"> <div id="logo"> <!--<a href="../" title="Home"><img alt="Rules and Regulations of the State of Georgia" src="/images/garr_logo.gif" /></a>--> <!--<span id="georgia"><a href="/">Rules and Regulations of the State of Georgia</a></span>--> <a href="../" title="Home"><img alt="Rules and Regulations of the State of Georgia" src="/images/ga_rulesreg.gif" /></a> </div> <div id="links"> <a href="../home.aspx" class="constant" title="home">Home</a> | <a href="../gac/" class="constant" title="home">Browse</a> | <a href="../help.aspx" class="constant" title="help">Help</a> | <a href="http://sos.ga.gov/index.php/General/rules_and_regulations" target="_blank" onclick="void(0);" class="constant" title="Georgia SOS">Go to Georgia SOS</a> </div> </div> </div> <div class="sidebar"> <div id="full-text-search"> <form class="searchform" action="../search.aspx" method="get" onsubmit="javascript:return fncheckqts();"> <span class="searchHierarchy" style="margin-right:10px;" > <em class="mnemonic">H</em>ierarchy Search:&nbsp; <input onclick="fnsetRDVal(id);" id="y" checked="checked" type="radio" name="hierarchysearch" value="yes" />&nbsp;Y <input onclick="fnsetRDVal(id);" id="n" type="radio" name="hierarchysearch" value="" />&nbsp;N </span> <input id="query" name="query" class="searchfield" value="Search GA R&R...." onfocus="if (this.value == 'Search GA R&R....') {this.value = '';}" onblur="if (this.value == '') {this.value = 'Search GA R&R....';}" type="text" /> <input class="searchbutton" value="Go" type="submit" /> <input type="hidden" name="searchvalue" value="Subject 560-11-3 FORMS" /> <input type="hidden" id="msg" value="REPLACE_MESSAGE" /> <input type="hidden" name="from" value="gac" /> </form> </div> <!--<div id="full-text-search"> <form id="search" action="../search.aspx" method="get" onsubmit="javascript:return fncheckqts();"> <span class="searchHierarchy" style="margin-right:10px;" > <em class="mnemonic">H</em>ierarchy Search:&nbsp; <input onclick="fnsetRDVal(id);" id="y" checked="checked" type="radio" name="hierarchysearch" value="yes" />&nbsp;Y <input onclick="fnsetRDVal(id);" id="n" type="radio" name="hierarchysearch" value="" />&nbsp;N </span> <label for="query" accesskey="s"> <em class="mnemonic">S</em>earch GA R&R: </label><input type="hidden" name="from" value="gac" /> <input id="query" name="query" type="text" /> <input class="submit" value="Go" type="submit" /> <input type="hidden" id="msg" value="REPLACE_MESSAGE" /> <input type="hidden" name="searchlevel" value="REPLACE_SEARCHLEVEL" /> <input type="hidden" name="searchvalue" value="Subject 560-11-3 FORMS" /> </form> </div>--> <div id="searchcitation"> <form class="searchform" action="../search.aspx" method="get" onsubmit="javascript:return fnchecks();"> <div> <input id="section" name="section" class="searchfield" value="Go to Citation...." onfocus="if (this.value == 'Go to Citation....') {this.value = '';}" onblur="if (this.value == '') {this.value = 'Go to Citation....';}" type="text" /> <input class="searchbutton" value="Go" type="submit" /> <input type="hidden" name="from" value="gac" /> </div> </form> </div> </div> <HTML xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:msxsl="urn:schemas-microsoft-com:xslt" xmlns:nll="uuid:{D3B28627-934D-41bc-8B7A-0549A8802FE4}"> <HEAD> <META http-equiv="Content-Type" content="text/html; 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 560-11-3</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllsubject>Subject 560-11-3 FORMS</nllsubject></h1> <h2><a href="/GAC/560-11-3-.01" name="560-11-3-.01" title="560-11-3-.01">Rule 560-11-3-.01 Request for Forms</a></h2> <P>Requests for forms may be made, in person or by mail, at the Department of Revenue, Property Tax Unit, State Office Building, Atlanta, Georgia.</P> <h2><a href="/GAC/560-11-3-.02" name="560-11-3-.02" title="560-11-3-.02">Rule 560-11-3-.02 Application for State Financial Assistance</a></h2> <P>Forms are available to apply for state financial assistance and for approval to secure a commercial loan. The applications, available in the above office, should be filed in triplicate with the State Revenue Commissioner. These forms shall be used by the county seeking state assistance. It shall list the appraisal firms, the bids received and the firm to which the appraisal contract has been awarded. It shall be signed by the County Board of Commissioners of Roads and Revenues, Commissioner of Roads and Revenues, or Ordinary.</P> <h2><a href="/GAC/560-11-3-.03" name="560-11-3-.03" title="560-11-3-.03">Rule 560-11-3-.03 Contract</a></h2> <P>The form of agreement to be used as the contract between the contracting firm and the county shall be the one supplied by the Property Tax Unit, which is available at the above address and should be filed with the Commissioner.</P> <h2><a href="/GAC/560-11-3-.04" name="560-11-3-.04" title="560-11-3-.04">Rule 560-11-3-.04 Public Utility Financial Report-Form PT-29</a></h2> <P>This report is filed by public utilities and reports the financial condition of the public utility as of January 1. This report must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.05" name="560-11-3-.05" title="560-11-3-.05">Rule 560-11-3-.05 Power Company Annual Return for Taxation- Form PL-56</a></h2> <P>This return is filed by power companies and reports all property owned by the power company on January 1. This return must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.06" name="560-11-3-.06" title="560-11-3-.06">Rule 560-11-3-.06 Gas or Water Company Annual Return for Taxation -Form PT-57</a></h2> <P>This return is filed by gas or water companies and reports all property owned by the gas or water company on January 1. This return must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.07" name="560-11-3-.07" title="560-11-3-.07">Rule 560-11-3-.07 Railroad Company Annual Return for Taxation -Form PT-58</a></h2> <P>This return is filed by railroad companies and reports all property owned by the railroad company on January 1. This return must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.08" name="560-11-3-.08" title="560-11-3-.08">Rule 560-11-3-.08 Telephone or Telegraph Company Annual Return for Taxation-Form PT-59</a></h2> <P>This return is filed by telephone or telegraph companies and reports all property owned by the telephone or telegraph company on January 1. This return must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.09" name="560-11-3-.09" title="560-11-3-.09">Rule 560-11-3-.09 Intangible Property Tax Return-Form PL-159</a></h2> <P>This return is filed by individuals, partnerships, associations, fiduciaries and corporations and reports all intangible property owned as of January 1. This return must be filed by April 15.</P> <h2><a href="/GAC/560-11-3-.10" name="560-11-3-.10" title="560-11-3-.10">Rule 560-11-3-.10 Report of Corporation's Stockholders and Bondholders-Form PL-160</a></h2> <P>This form is filed by domestic and foreign corporations and reports all stockholders and bondholders of the corporation as of January 1.</P> <h2><a href="/GAC/560-11-3-.11" name="560-11-3-.11" title="560-11-3-.11">Rule 560-11-3-.11 Summary Report to Accompany Form PL-160- Form PL-161</a></h2> <P>This verifies and is attached to the PL-160 forms filed by the corporation. This report, together with all PL-160 forms, must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.12" name="560-11-3-.12" title="560-11-3-.12">Rule 560-11-3-.12 Report of Intangible Property Held for Georgia Residents-Form PL-170</a></h2> <P>This report is filed by public officials, corporations, co-partnerships, individuals, trustees or pledgees, and reports all securities held on January 1 for the use, benefit or accommodation of any person or firm residing in Georgia.</P> <h2><a href="/GAC/560-11-3-.13" name="560-11-3-.13" title="560-11-3-.13">Rule 560-11-3-.13 Summary Report to Accompany Form PL-170- Form PL-171</a></h2> <P>This report verifies and is attached to the PL-170 forms filed. This report, together with all PL-170 forms, must be filed by March 1.</P> <h2><a href="/GAC/560-11-3-.14" name="560-11-3-.14" title="560-11-3-.14">Rule 560-11-3-.14 Estate Tax Return Form</a></h2> <P>A copy of the Federal Estate Tax Return Form is filed with the Property Tax Unit.</P> <h2><a href="/GAC/560-11-3-.15" name="560-11-3-.15" title="560-11-3-.15">Rule 560-11-3-.15 Real Estate Transfer Tax Form-PT-61</a></h2> <P>This form is completed by the seller or the seller's authorized agent and must be submitted in quadruplicate (1 original and 3 copies) to the Clerk of Superior Court before any lands, tenements or other realty transferred can be filed for record or recorded by the Clerk of Superior Court. This form discloses the value of property conveyed or transferred and amount of tax due.</P> <h2><a href="/GAC/560-11-3-.16" name="560-11-3-.16" title="560-11-3-.16">Rule 560-11-3-.16 Monthly Reporting Form-Real Estate Transfer Tax-PT-62</a></h2> <P>This form is completed monthly by the Clerk of Superior Court and accompanies all forms PT-61 to the Revenue Commissioner. This form provides for the documentation by the Clerk of total number of taxable transactions, total tax collected, and amount of commissions retained by the Clerk for collecting the tax.</P> <h2><a href="/GAC/560-11-3-.17" name="560-11-3-.17" title="560-11-3-.17">Rule 560-11-3-.17 Property Tax Bill-General Property Tax-PT- 63</a></h2> <P>This form is prepared annually by the county tax commissioner or collector and furnished to each taxpayer who owes State, county or county school tax for the current tax year. The form shows the total amount of such taxes levied on property owned by the taxpayer, the amount of property tax credit granted by Act of the 1973 Session of Georgia's General Assembly, and the net amount of such taxes due for the current tax year.</P> <h2><a href="/GAC/560-11-3-.18" name="560-11-3-.18" title="560-11-3-.18">Rule 560-11-3-.18 Repealed</a></h2> <h2><a href="/GAC/560-11-3-.19" name="560-11-3-.19" title="560-11-3-.19">Rule 560-11-3-.19 Farm Property Preferential Assessment/Application/ Covenant Form</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="560-11-3-.19(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In order for tangible real property to qualify for the preferential assessment provided for in O.C.G.A. Sections <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 <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>, its primary use must be the good faith commercial production of agricultural products. Such land must be devoted to bona fide agricultural purposes, which as a general rule, contemplates both the usage of multiple acre tracts and an overall pursuit of profit. The mere ownership of multiple acres whose primary use is not the good faith commercial production of agricultural products but is only used in the limited, occasional or sporadic production of agricultural products would not qualify for the preferential 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="560-11-3-.19(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For purposes of this regulation, 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="560-11-3-.19(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Bona fide agricultural purposes" means the production, as a part of an overall business pursuit engaged in for profit of one or more types of agricultural products including horticultural products, floricultural products, forestry products, dairy products, livestock products, poultry products, apiarian products, and any other form of farm product.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-3-.19(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Good faith commercial production" means an overall business pursuit factually and genuinely engaged in for the primary purpose of producing agricultural products for a profit.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-3-.19(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Primary use" means that use which is the principal, chief and leading use or activity to which the property is devoted.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-3-.19(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Storage or processing of agricultural products" means to put or set aside agricultural products for safekeeping or for use when needed or the act or series of acts performed upon agricultural products to transform such products into a different state of condition.</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="560-11-3-.19(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> O.C.G.A. Section <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> requires the State Revenue Commissioner to annually submit a report to the Governor and General Assembly which, among other things, shows the fiscal impact of preferential assessment and the assessed value eliminated from each county's digest as a result of such assessment. To aid in the collection of such date for statistical accounting purposes, tangible real property which receives the preferential assessment shall utilize an identification code of A-3 and improvements which are devoted to the storage or processing of agricultural products from or on such property shall utilize an identification code of A-1.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-3-.19(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All applications for the preferential assessment of tangible real property devoted to bona fide agricultural purposes as set forth in O.C.G.A. Section <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> and O.C.G.A. Section <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> as well as the covenant described therein shall be made upon the form adopted by the State Revenue Commissioner for that purpose. Form PT-230 set forth below has been adopted by the Commissioner for said purpose.</td> </tr> </table> <P> <P><img class="ImageLink" src="/pdf/ga/admin/2019/560-11-3-.19_001.jpg" alt=" image: ga/admin/2019/560-11-3-.19_001.jpg"></P> </P> <h2><a href="/GAC/560-11-3-.20" name="560-11-3-.20" title="560-11-3-.20">Rule 560-11-3-.20 Property Tax Bill - Electronic Election</a></h2> <P>In the discretion of the tax commissioner, the taxpayer may make an election on form prescribed by the Commissioner to receive tax bills or subsequent delinquent notices via electronic transmission in lieu of, or in addition to, receiving a paper bill via first-lass mail. Following such election, the tax bill shall be transmitted to the taxpayer via e-mail, with delivery or read receipt requested, in portable document format using all e-mail addresses provided by the taxpayer, and the date shown on such transmission shall serve as a postmark. In any instance where such transmission proves undeliverable, the tax commissioner shall mail such tax bill or subsequent delinquent notice to the address of record as found in the county board of tax assessors' records.</P> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/560-11-3-.01" name="560-11-3-.01" title="560-11-3-.01">Rule 560-11-3-.01 Request for Forms</a></li><li><a href="/GAC/560-11-3-.02" name="560-11-3-.02" title="560-11-3-.02">Rule 560-11-3-.02 Application for State Financial Assistance</a></li><li><a href="/GAC/560-11-3-.03" name="560-11-3-.03" title="560-11-3-.03">Rule 560-11-3-.03 Contract</a></li><li><a href="/GAC/560-11-3-.04" name="560-11-3-.04" title="560-11-3-.04">Rule 560-11-3-.04 Public Utility Financial Report-Form PT-29</a></li><li><a href="/GAC/560-11-3-.05" name="560-11-3-.05" title="560-11-3-.05">Rule 560-11-3-.05 Power Company Annual Return for Taxation- Form PL-56</a></li><li><a href="/GAC/560-11-3-.06" name="560-11-3-.06" title="560-11-3-.06">Rule 560-11-3-.06 Gas or Water Company Annual Return for Taxation -Form PT-57</a></li><li><a href="/GAC/560-11-3-.07" name="560-11-3-.07" title="560-11-3-.07">Rule 560-11-3-.07 Railroad Company Annual Return for Taxation -Form PT-58</a></li><li><a href="/GAC/560-11-3-.08" name="560-11-3-.08" title="560-11-3-.08">Rule 560-11-3-.08 Telephone or Telegraph Company Annual Return for Taxation-Form PT-59</a></li><li><a href="/GAC/560-11-3-.09" name="560-11-3-.09" title="560-11-3-.09">Rule 560-11-3-.09 Intangible Property Tax Return-Form PL-159</a></li><li><a href="/GAC/560-11-3-.10" name="560-11-3-.10" title="560-11-3-.10">Rule 560-11-3-.10 Report of Corporation's Stockholders and Bondholders-Form PL-160</a></li><li><a href="/GAC/560-11-3-.11" name="560-11-3-.11" title="560-11-3-.11">Rule 560-11-3-.11 Summary Report to Accompany Form PL-160- Form PL-161</a></li><li><a href="/GAC/560-11-3-.12" name="560-11-3-.12" title="560-11-3-.12">Rule 560-11-3-.12 Report of Intangible Property Held for Georgia Residents-Form PL-170</a></li><li><a href="/GAC/560-11-3-.13" name="560-11-3-.13" title="560-11-3-.13">Rule 560-11-3-.13 Summary Report to Accompany Form PL-170- Form PL-171</a></li><li><a href="/GAC/560-11-3-.14" name="560-11-3-.14" title="560-11-3-.14">Rule 560-11-3-.14 Estate Tax Return Form</a></li><li><a href="/GAC/560-11-3-.15" name="560-11-3-.15" title="560-11-3-.15">Rule 560-11-3-.15 Real Estate Transfer Tax Form-PT-61</a></li><li><a href="/GAC/560-11-3-.16" name="560-11-3-.16" title="560-11-3-.16">Rule 560-11-3-.16 Monthly Reporting Form-Real Estate Transfer Tax-PT-62</a></li><li><a href="/GAC/560-11-3-.17" name="560-11-3-.17" title="560-11-3-.17">Rule 560-11-3-.17 Property Tax Bill-General Property Tax-PT- 63</a></li><li><a href="/GAC/560-11-3-.18" name="560-11-3-.18" title="560-11-3-.18">Rule 560-11-3-.18 Repealed</a></li><li><a href="/GAC/560-11-3-.19" name="560-11-3-.19" title="560-11-3-.19">Rule 560-11-3-.19 Farm Property Preferential Assessment/Application/ Covenant Form</a></li><li><a href="/GAC/560-11-3-.20" name="560-11-3-.20" title="560-11-3-.20">Rule 560-11-3-.20 Property Tax Bill - Electronic Election</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>