Subject 560-11-3 FORMS
Requests for forms may be made, in person or by mail, at the Department of Revenue, Property Tax Unit, State Office Building, Atlanta, Georgia.
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.
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.
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.
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.
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.
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.
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.
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.
This form is filed by domestic and foreign corporations and reports all stockholders and bondholders of the corporation as of January 1.
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.
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.
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.
A copy of the Federal Estate Tax Return Form is filed with the Property Tax Unit.
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.
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.
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.
|(1)||In order for tangible real property to qualify for the preferential assessment provided for in O.C.G.A. Sections 48-5-7 and 48-5-7.1, 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.|
|(2)|| For purposes of this regulation, the
following terms are defined to mean:
|(3)||O.C.G.A. Section 48-5-7.1 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.|
|(4)||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 48-5-7.1 and O.C.G.A. Section 48-5-7.1 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.|
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.