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Chapter 560-11-10, Appraisal Procedures Manual
560-11-10-.01 - 560-11-10-.10
This appraisal procedures manual has been developed in accordance
with Code section 48-5-269.1 which directs the Revenue Commissioner
to adopt by rule, subject to Chapter 13 of Title 50, the "Georgia
Administrative Procedure Act," and maintain an appropriate
procedural manual for use by the county property appraisal staff
in appraising tangible real and personal property for ad valorem
tax purposes.
In order to facilitate the mass appraisal process, specific procedures
are provided within this Chapter which are designed to arrive
at a basic appraisal value of real and personal property. These
specific procedures are designed to provide fair market value
under normal circumstances. When unusual circumstances are affecting
value, they should be considered. In all instances, the appraisal
staff will apply Georgia law and generally accepted appraisal
practices to the basic appraisal values required by this manual
and make any further valuation adjustments necessary to arrive
at the fair market values.
The county board of tax assessors shall require the appraisal
staff to observe the procedures in this manual when performing
their appraisals. The county board of tax assessors may not adopt
local procedures that are in conflict with Georgia law or the
procedures required by this manual. The county board of tax assessors
must consider the appraisal staff information in the performance
of their duties. In each instance, however, the assessment placed
on each parcel of property shall be the assessment established
by the county board of tax assessors as provided in Code section
48-5-306.
The appraisal staff may use those generally accepted appraisal
practices set forth in the Uniform Standards of Professional Appraisal
Practice, published by the Appraisal Foundation, and the standards
published by the International Association of Assessing Officers,
as they may be amended from time to time, to the extent such practices
do not conflict with this manual and Georgia law.
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