Where in the official Code of Georgia Annotated law book can Ad Valorem Taxation of property be found?

Ad Valorem Taxation of property in the State of Georgia is specifically addressed in Title 48 Chapter 5 of the Official Code of Georgia Annotated (OCGA). This chapter covers the laws governing property taxation, including assessments, levies, and the overall taxation process. Understanding this section is vital for appraisers as it provides the legal framework within which property values are assessed for tax purposes.

The other titles mentioned do not pertain to Ad Valorem Taxation; Title 50 primarily deals with State Government and Administration, Title 28 focuses on the General Assembly, and Title 32 relates to Highways, Bridges, and Ferries. Therefore, the correct location for information on property taxation is found in Title 48, reflecting its specific relevance to taxation practices and procedures in the state. This understanding is crucial for appraisers who must navigate the complexities of property assessments and their implications on taxation.