05 LC 18
4194
House
Bill 516
By:
Representatives Stephens of the
164th,
O`Neal of the
146th,
Royal of the
171st,
Day of the
163rd,
and Carter of the
159th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-345 of the Official Code of Georgia Annotated, relating
to the use of the county tax digest following certain orders of the state
revenue commissioner, so as to provide for circumstances when valuations on such
digest shall be final; to provide an effective date; to repeal conflicting laws;
and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-345 of the Official Code of Georgia Annotated, relating to the use
of the county tax digest following certain orders of the state revenue
commissioner, is amended by striking paragraph (1) of subsection (a) and
inserting in its place a new paragraph (1) to read as follows:
"(a)(1)
Upon the determination by the commissioner that a county tax digest is in proper
form, that the property therein that is under appeal is within the limits of
Code Section 48-5-304, and that the digest is accompanied by all documents,
statistics, and certifications required by the commissioner, the commissioner
shall issue a receipt for the digest and enter an order authorizing the use of
said digest for the collection of taxes.
Except as
otherwise provided by Code Sections 48-5-299, 48-5-311, and 48-5-305, all
assessed valuations on the digest shall be final at the time that an approval
order is issued by the
commissioner."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.