Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-11-13-.01 — Applicability of Rules
(1) The rules in this Chapter shall apply to and govern ad valorem tax assessment appeal hearings held by a county hearing officer, pursuant to O.C.G.A. § 48-5-311 . (2) The actions, decisions and orders of a county hearing officer are subject to the appeals procedures as provided in this section and O.C.G.A. § 48-5-311 . (3) The county hearing officer is 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. 560-11-13-.01 Authority: O.C.G.A. Secs. 48-2-7 , 48-2-12 , 48-5-311 . History. Original Rule entitled "Applicability of Rules" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016.
Source: official text