(c) If the assessed value of the portion of the digest that does not meet the uniformity requirements constitutes 10 percent or less of the assessed value of the total digest, the commissioner may approve the digest if, in his judgment, the approval will not substantially violate the concept of uniformity and equalization. History. Code 1981, § 48-5-343, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1992, p. 2494, § 4; Ga. L. 2000, p. 1683, § 5. Editor’s notes. Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: “County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of Title 48 of the Official Code of Georgia Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act.” Ga. L. 2000, p. 1683, § 11(c), not codified by the General Assembly, provides that Sections 2 through 10 of the Act shall be applicable to the 2000 tax digests and any subsequent tax digests. OPINIONS OF THE ATTORNEY GENERAL In light of the similarity of the statutory provisions, opinions under former Code Sections §§ 48-5-271 and 48-5-272 are included in the annotations for this Code section. Amendment of school tax millage rate following entry of digest adjustment order of state revenue commissioner does not preclude approval of county tax digest. 1981 Op. Att'y Gen. No. 81-96 (rendered under former O.C.G.A. §§ 48-5-271 and 48-5-272).
