Rule 560-11-12-.08 - Ruling; Decision(1) The decision of the County Board of Equalization shall clearly state the Board of Equalization's ruling regarding the property's value, uniformity, or taxability, where applicable.(2) The decision of the County Board of Equalization shall be rendered pursuant to O.C.G.A. § 48-5-311(e)(6)(D)(i).(3) When a taxpayer authorizes an agent, representative, or attorney in writing to act on the taxpayer's behalf, the decision of the County Board of Equalization shall be provided to such agent, representative, or attorney pursuant to O.C.G.A. § 48-5-311(o).Ga. Comp. R. & Regs. R. 560-11-12-.08
O.C.G.A. Secs. 48-2-7, 48-2-12, 48-5-311.
Original Rule entitled "Ruling; Decision" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011.Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016.