Public Utility and Flight Equipment Ad Valorem Tax Digest
Each year the Department of Revenue goes before the State Board of Equalization for presentation and consideration of the proposed assessments of the Public Utility Ad Valorem Tax Digest. The State Board of Equalization was created by statute pursuant to O.C.G.A. § 48-2-18. It is the responsibility of the State Board of Equalization to insure that the constitutional requirements of uniformity between centrally and non-centrally assessed taxpayers are met.