§ 48-5-342. Commissioner to Examine Digests
The commissioner shall carefully examine the tax digests of the counties filed in his office. Each digest for a county in a digest review year shall be examined for the purpose of determining if the valuations of property for taxation purposes are reasonably uniform and equalized between counties and within counties. For any digest in […]
§ 48-5-342.1. Digest Evaluation Cycles Established; Time for Review of Digest
The commissioner shall by regulation establish the digest evaluation cycles for each of the counties in this state giving weight to the number of taxable parcels in each county, the geographical location of each county, and each such county’s compliance with the provisions of Code Section 48-5-343. The starting date of each county’s digest evaluation […]
§ 48-5-343. Approval of Digests
The commissioner shall, when a county is in its digest review year, approve the digest of any such county as being reasonably uniform and equalized if the digest meets the following criteria: The average assessment ratio for each class of property within the county shall be as close to the assessments provided for in Code […]
§ 48-5-344. Conditional Approval of Digests
If the commissioner determines that in any one or more of the counties that is in a digest review year the taxable values of property are not reasonably uniform and equalized in accordance with the requirements of subsection (a) of Code Section 48-5-343, he shall conditionally approve the digest and notify the county board of […]