Rule 560-11-2-.60. Effective Date; Limitations on Valuation Increases

1. (1) For any county that has or has fully implemented a Comprehensive County-wide Revaluation Plan, the limitations imposed by O.C.G.A. § 48-5B-1 shall be effective beginning with the 2010 tax year.

   1. (a) In all other situations, such limitations shall be effective for the 2009 tax year.
2. (2) During the county's Moratorium Period, the county's right to increase a property's value for any later tax year is limited as set forth in subsections (c) through (g) of O.C.G.A. § 48-5B-1.

Authority: O.C.G.A. Secs. 48-2-12, 48-5B-1.

History. Original Rule entitled "Effective Date; Limitations on Valuation Increases - Moratorium on Valuation Increases" adopted as ER. 560-11-2-0.42-.60. F. and eff. July 30, 2009, the date of adoption.

Amended: Permanent Rule entitled "Effective Date; Limitations on Valuation Increases" adopted. F. Sept. 15, 2009; eff. Oct. 5, 2009.