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The Tax Commissioner’s Office is established by the Georgia Constitution, and is responsible for every phase of collecting and disbursing ad valorem property taxes.
The Board of Tax Assessors, an independent body appointed by the Board of Commissioners, is responsible for placing a fair and equalized value on all taxable property. The Board of Tax Assessors is responsible for handling Property Tax Exemption, Inventory Freeport Exemption, and Conservation Use applications.