The Acts create a new system for appeals of ad valorem taxes in the City of Atlanta and Fulton County. First, the Acts require that the Atlanta-Fulton Joint Board of Tax Assessors hear appeals and review assessments in accordance with the general laws of the State of Georgia. Second, the Acts provide for the creation of boards of equalization for every 10,000 parcels of property within the city and county. Third, the Acts require that through 1996, the City of Atlanta must contract with Fulton County to provide for the assessment of ad valorem taxes and hear and dispose of all appeals of such assessments for property within the City of Atlanta which is located in DeKalb County. Finally, it allows the City of Atlanta to contract with Fulton County for such services after 1996.
John F. Connolly,
REVENUE AND TAXATION Ad Valorem Taxation of Property: Create an Appeal Process for Fulton County and City of Atlanta,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol9/iss1/19