§ 1531. Definitions.  


Latest version.
  • As used in this act [division], the term:

    (1)

    Ad valorem tax or property tax means a tax imposed upon the assessed value of property.

    (2)

    Certified tax digest means that annual property tax digest certified by the tax commissioner of DeKalb County to the Georgia Department of Revenue and approved by the state revenue commissioner.

    (3)

    Governing authority means that official or group of officials responsible for the governing of a taxing jurisdiction.

    (4)

    Mill means one-thousandth of a United States dollar.

    (5)

    Millage or millage rate means the levy, in mills, which is established by the governing authority for purposes of financing, in whole or in part, the county's and county school district's expenses for their fiscal year.

    (6)

    Roll-back rate means the millage rate levied in the fiscal year immediately preceding the new fiscal year minus the millage equivalent of the values added by reassessment certified by the chief assessor of DeKalb County.

    (7)

    Taxing jurisdiction means DeKalb County or the DeKalb County School District.

    (8)

    Values added by reassessments means all taxable assessed values added to the certified tax digest as a result of revaluation of existing real property, not including taxable values added as a result of new construction or additions or deletions of structures from the most recent certified tax digest or additions or deletions in the aggregate taxable value of property other than real property.

(Acts 1990, p. 5272, § 1)