Ga. Comp. R. & Regs. r. 560-11-12-.01 — Applicability of Rules

(1) The rules in this Chapter shall apply to and govern ad valorem tax assessment appeal hearings held by the county boards of equalization including those formed by intergovernmental agreement. (2) The actions, decisions and orders of a county's board of equalization are: (a) Subject to the appeals procedures as provided in this section. (b) Empowered to exercise the same degree of authority and perform the same actions as hearing officers under O.C.G.A. § 50-13-13 . Cite as Ga. Comp. R. & Regs. R. 560-11-12-.01 Authority: O.C.G.A. Secs. 48-2-7 , 48-2-12 , 48-5-311(e)(1)(D) . History. Original Rule entitled "Applicability of Rules" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011.