Ga. Comp. R. & Regs. r. 560-11-2-.23 — County Appraisal Staff - Certification of Parcels

On a form furnished by the State Revenue Commissioner, the Board of Tax Assessors for each county shall certify to the Revenue Commissioner annually in conjunction with submission of the county digest or on September 1, whichever comes first, the number of parcels of real property located within the county on January 1 preceding. Cite as Ga. Comp. R. & Regs. R. 560-11-2-.23 Authority: O.C.G.A. Secs. 48-2-12 , 48-5-261 . History. Original Rule was filed on May 25, 1973; effective June 14, 1973. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016.