Ga. Comp. R. & Regs. 560-11-2-.22
Annually the State Revenue Commissioner shall prepare and publish a manual of motor vehicle assessments for the various types of motor vehicle property in Georgia. In addition the State Revenue Commissioner shall calculate as nearly and completely as is practical the assessed values on motor vehicle prebill applications furnished to the various county tax collectors. In all cases the assessed valuations appearing in the published motor vehicle assessment manual shall be the assessed value of a specific motor vehicle. Provided, however, that when the assessed valuation as calculated on the motor vehicle prebill application for a specific vehicle differs from the assessed valuation for the same vehicle published in the motor vehicle assessment manual by twenty-five dollars ($25.00) or less, the county tax collector is authorized to accept the prebill valuation as being correct for that specific vehicle for the current year.
Ga. Comp. R. & Regs. R. 560-11-2-.22
Ga. Code Ann. Secs. 92-8405, 92-8406, 92-8409, 92-8427.