Ga. Comp. R. & Regs. r. 560-11-15-.03 — Appeal of Commissioner's Determination

(1) The county board of tax assessors may appeal the Commissioner's decision to remove property from the Digest by filing an appeal pursuant to this Chapter. (2) The appeal shall be in writing, signed by the chairman of the county board of tax assessors, and filed with the office of the Commissioner by the county board of tax assessors within 45 days of the date of mailing of the Commissioner's letter of determination. (3) A copy of the appeal filed with the Commissioner shall be mailed to the taxpayer by the county board of tax assessors. Cite as Ga. Comp. R. & Regs. R. 560-11-15-.03 Authority: O.C.G.A. § 48-5-342 . History. Original Rule entitled "Appeal of Commissioner's Determination" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016.