Rule 560-11-13-.08 - Ruling; Decision(1) The decision of the county hearing officer shall clearly state the ruling regarding the property's value and uniformity, where applicable.(2) The decision of the county hearing officers shall be rendered pursuant to O.C.G.A. § 48-5-311 (e.1)(7).(3) When a taxpayer authorizes an agent, representative, or attorney in writing to act on the taxpayer's behalf, the decision of the county hearing officer shall be provided to such agent, representative, or attorney pursuant to O.C.G.A. § 48-5-311(o).Ga. Comp. R. & Regs. R. 560-11-13-.08
O.C.G.A. Secs. 48-2-7, 48-2-12, 48-5-311.
Original Rule entitled "Ruling; Decision" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011.Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016.