Ga. Comp. R. & Regs. r. 560-11-2-.34 — County Boards of Equalization-Definitions

(1) 'Uniform Appeal Form' referred to O.C.G.A. § 48-5-311 shall be known as form PT-311. (2) 'Taxability' under O.C.G.A. § 48-5-311 shall mean whether property is exempt from ad valorem taxation as provided under law. (3) 'Uniformity of Assessment' under O.C.G.A. § 48-5-311 shall have the meaning as provided for in the Georgia Constitution, Article VII, Section I, Paragraph III. (4) 'Value' under O.C.G.A. § 48-5-311 shall mean the fair market value as defined in O.C.G.A. § 48-5-2(3) . Cite as Ga. Comp. R. & Regs. R. 560-11-2-.34 Authority: Ga. L. 1937-38, Extra Sess., pp. 77, et seq. , as amended: GA O.C.G.A. Secs. 48-5-311 , 92-8405, 8406, 8409, 8427; Ga. L. 1972, pp. 1095, et. Seq. Effective August 7, 1973. History. Original Rule was filed on July 18, 1973; effective August 7, 1973. Repealed: New Rule entitled "County Boards of Equalization-Definitions" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011.