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FUNCTIONS OF THE BOARD OF ASSESSORS
In the State of
Georgia all improved and unimproved real property
subject to taxation shall be returned in the county
where the real property is located. The law
requires that property owners declare their property
and its value to the Board of Assessors. The Board
of Assessors’ legal duty is to correct property
owner returns so that all property in the Tax Digest
correctly reflects its fair market value. To
accomplish this task, the Board of Assessors
performs a number of functions:
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Property Identification - Identifying property to
be appraised and data to be updated.
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Appraisal of Growth Property – Appraising property
created as a result of growth, such as new lots,
new houses, new businesses, or remodeling.
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Reappraisal of Existing property – Revaluing
existing property to keep current with values.
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Assessment Notification – Advising taxpayers of
the value assigned to their properties.
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Appeal Process - Providing an opportunity for
property owners to appeal property value.
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Tax Relief – Providing property owners an
opportunity to take advantage of exemptions and
special assessment laws that can reduce their
burden.
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Preparation of the Tax Digest – The Board of
Assessors prepares the real and personal property
portions of the Tax Digest.
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