Georgia § 48-5-260 - Purpose of part.
Full text of Georgia Official Code of Georgia Annotated § 48-5-260 — Purpose of part., with citation guidance and answers to common questions.
§ 48-5-260. Purpose of part.
It is the purpose and intent of this part to: Create, provide, and require a comprehensive system for the equalization of taxes on real property within this state by the establishment of uniform state-wide forms, records, and procedures and by the establishment of a competent, full-time staff for each county of this state to: Assist the board of tax assessors of each county in developing the proper information for setting tax assessments on property; Maintain the tax assessment records for each county; and Provide for state-wide duties and qualification standards for such staffs; Provide for the examination of county tax digests in order to determine whether property valuation is uniform between the counties; Provide for adjustments and equalizations of property valuations in certain instances; Provide for state ratio studies by the state auditor; and Provide for state assistance to counties in implementing this part. (Ga. L. 1972, p. 1104, § 1; Code 1933, § 91A-1401, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 39.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-260
What does Official Code of Georgia Annotated § 48-5-260 cover?
Section 48-5-260 ("Purpose of part.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-260?
A common citation format is "Official Code of Georgia Annotated § 48-5-260" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-260 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.