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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.