Title 12, Chapter 8, Section 1
(a) As used in this Code section, the term "individual sewage
disposal system" means a sewage disposal system, other than a public
or community sewage disposal system, serving a single building,
residence, or other facility designed or used for human occupancy or
congregation and shall include septic tank systems and pit privies.
(b) In any case in which an application for an individual sewage
disposal system permit is denied, it shall be the duty of the
Department of Human Resources or the county board of health denying
such permit to notify the applicant, in writing, of such denial.
Such notices shall be mailed by first-class mail within 15 days of
the date on which the application is denied. The notice shall
contain the name and address of the applicant, a description of the
property involved, the reasons for denial of the permit, and
notification that the applicant should contact the county board of
tax assessors for ad valorem tax purposes. It shall be the duty of
the county board of tax assessors and the county tax appraisal staff
of the county in which the property is located to consider the
denial of an individual sewage disposal system permit and the
reasons for such denial in determining the fair market value of such
property for ad valorem tax purposes.