Legal Terminology

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Definitions for "assessment ratio" in Georgia State Code

1. (48-5-274) Title 48, Chapter 5, Section 274

(1) "Assessment ratio" means the fractional relationship between the assessed value and the fair market value of the property.

2. (48-5-341) Title 48, Chapter 5, Section 341

(3) "Assessment ratio" means the fractional relationship the assessed value of property bears to the fair market value of the property as determined in paragraph (8) of subsection (b) of Code Section 48527448-5-274.

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