© 2006 by The Pickens County Board of Tax Assessors & qpublic.net
Georgia Code Title 48. Revenue and Taxation § 48-5-306
(a) Method of giving annual notice of current assessment to taxpayer.
(b) Contents of notice.
(2)(A) In addition to the items required under paragraph (1) of this subsection, the
notice shall contain a statement of the taxpayer's right to an appeal and an
estimate of the current year's taxes for all levying authorities which shall be in
substantially the following form:
(B) The notice shall also contain the following statements in bold print:
“The estimate of your ad valorem tax bill for the current year is based on the
previous or most applicable year's millage rate and the fair market value
contained in this notice. The actual tax bill you receive may be more or less than
this estimate. This estimate may not include all eligible exemptions.”
(3) The annual notice required under this Code section shall be mailed no later
than July 1; provided, however, that the annual notice required under this Code
section may be sent later than July 1 for the purpose of notifying property owners
of corrections and mapping changes.
(c) Posting notice on certain conditions. In all cases where a notice is required to
be given to a taxpayer under subsection (a) of this Code section, if the notice is
not given to the taxpayer personally or if the notice is mailed but returned
undelivered to the county board of tax assessors, then a notice shall be posted in
front of the courthouse door or shall be posted on the website of the office of the
county board of tax assessors for a period of 30 days. Each posted notice shall
contain the name of the owner liable to taxation, if known, or, if the owner is
unknown, a brief description of the property together with a statement that the
assessment has been made or the return changed or altered, as the case may
be, and the notice need not contain any other information. The judge of the
probate court of the county shall make a certificate as to the posting of the notice.
Each certificate shall be signed by the judge and shall be recorded by the county
board of tax assessors in a book kept for that purpose. A certified copy of the
certificate of the judge duly authenticated by the secretary of the board shall
constitute prima-facie evidence of the posting of the notice as required by law.