Georgia § 48-5-508 - Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax.
Full text of Georgia Official Code of Georgia Annotated § 48-5-508 — Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax., with citation guidance and answers to common questions.
§ 48-5-508. Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax.
Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as provided for in Code Section 48-5-311 except that such appeal shall be effected by mailing to or filing with the tax commissioner a notice of appeal within 60 days of the date the tax bill is mailed by the tax commissioner. Such appeal, to be properly filed, must be accompanied by a payment equal to 85 percent of the amount of such tax bill. The tax commissioner shall forward such notice of appeal to the board of tax assessors and the appeal shall be processed in accordance with Code Section 48-5-311. (Code 1981, § 48-5-508 , enacted by Ga. L. 1998, p. 1145, § 2; Ga. L. 1999, p. 667, § 3.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-508
What does Official Code of Georgia Annotated § 48-5-508 cover?
Section 48-5-508 ("Rules and regulations; affidavits of illegality contesting the assessment of ad valorem tax.") 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 § 48-5-508?
A common citation format is "Official Code of Georgia Annotated § 48-5-508" (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 § 48-5-508 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.