What is the main focus of the GA Law in property appraisal?

The main focus of the GA Law in property appraisal is to provide regulations for ad valorem taxation. Ad valorem taxation refers to property taxes based on the assessed value of the property. The law establishes guidelines to ensure that properties are assessed fairly and consistently, reflecting their true market value. This is crucial for maintaining equity among property owners and ensuring that tax revenues are generated appropriately for local government services.

Understanding the correct answer also highlights the overall intent of property appraisal laws—to create an organized structure where values are assigned to properties to facilitate taxation. This impacts how appraisers conduct their evaluations and ensures compliance with state regulations. While evaluating property values based on market trends and determining appraisal methods are essential components of appraisals, they operate within the framework set forth by laws that govern property taxation. Establishing ownership details, while necessary for various reasons, is not the primary focus of appraisal laws.