What is the primary source used by county property appraisal staff for ad valorem tax purposes?

The primary source used by county property appraisal staff for ad valorem tax purposes is the Georgia Annotated Code and the APM (Appraisal Procedures Manual). This source is crucial because it encompasses the legal framework that governs property taxation in Georgia. The Georgia Annotated Code contains the statutes relevant to taxation and property appraisal, ensuring that county staff abide by state laws and regulations while assessing property values for tax purposes.

The Appraisal Procedures Manual provides further guidance on how these laws should be applied in practice, detailing methods and procedures that appraisers must follow when determining property values. This combination of legal and procedural resources ensures consistency, accuracy, and adherence to state standards in property appraisals, which is essential for fair taxation.

On the other hand, while the Georgia Tax Code is related to taxation, it does not provide the comprehensive guidelines and practical applications specifically tailored for property appraisal that the Annotated Code and the APM do. The Uniform Standards of Professional Appraisal Practice, while important for standards in appraisal work, are more focused on professional conduct and ethics rather than specific state tax appraisal procedures. IRS Tax Guidelines pertain mainly to federal tax matters and do not cover the specifics of ad valorem taxation at the county level.