REVENUE AND TAXATION Ad Valorem Taxation of Property: Authorize Disclosure to Taxpayers of Additional Information Regarding the Basis of an Assessment When the Assessed Value of Real Property is Increased by Less Than Fifteen Percent

Authors

Roger Williams

Document Type

Peach Sheet

Abstract

The Act authorizes a county governing authority to provide by ordinance or resolution that notice to the taxpayer may be accompanied by a description of the basis for the new assessment when the assessment of the value of a taxpayer's real property exceeds the returned value of the property by less than fifteen percent. The notice may be required to contain a statement of the availability of all documents reviewed in the assessment process and a list of all comparable properties and other factors considered in establishing the new assessment.

Recommended Citation

Roger Williams, REVENUE AND TAXATION Ad Valorem Taxation of Property: Authorize Disclosure to Taxpayers of Additional Information Regarding the Basis of an Assessment When the Assessed Value of Real Property is Increased by Less Than Fifteen Percent, 16 Ga. St. U. L. Rev. (1999).
Available at: https://readingroom.law.gsu.edu/gsulr/vol16/iss1/21