Under Georgia law, valuations

can be challenged by following these procedures:

- Each year between January

1 and April 1, property owners may file a "tax return" with

the Fulton County Board of Assessors. This return, which includes the

property's value, requires the Assessors to review the property's

valuation.

- If the Fulton County

Board of Assessors' review determines a value different from the value

"returned" by the property owner, the Assessors will send a

notice of the new value to the property owner.

- The property owner then

has 45 days to file a written appeal of this new valuation with the Board

of Assessors.

State law also requires property

owners to file a return if the property description has changed (new construction,

an addition, etc.) from the previous year.

Property owners can obtain

tax return forms from the Fulton County Board of Assessors via the internet

at www.fultonassessor.org