To produce an annual tax digest that conforms to the requirements of Georgia Law and Rules and Regulations of the Georgia Department of Revenue.
- The Board of Tax Assessors, an independent body appointed by the Board of Commissioners, is responsible for placing a fair and equalized value on all taxable property.
- The Board of Commissioners sets the millage rate.
- The billing and collection of taxes is the responsibility of the Tax Commissioner.
- Jan 1 of each year is the assessment date in Georgia. Accordingly, all property must be valued for ad valorem taxes based on its condition and use as of Jan. 1.