§ 9-37. Duties of chief tax assessor.

On or before June 1, 1991, or 30 days before a governing authority is required to establish its millage rates, whichever is earlier, and on or before such date each year thereafter, the chief tax assessor of Fulton County shall certify to the governing authority estimates of:

(1)

The assessed taxable value of all property, by class of property and in total, which is subject to taxation for that fiscal year within the county;

(2)

The assessed taxable value contained in the certified tax digest for that fiscal year which was added by reassessment of existing properties; and

(3)

Instructions describing the method to compute a millage rate for the next fiscal year which, exclusive of values added by new construction, additions, deletions, and property added or deleted due to geographic boundary changes but inclusive of values added by reassessments, will provide the same ad valorem tax revenue for the taxing jurisdiction's next fiscal year as was levied during the current fiscal year; provided, however, that the millage rate for local school systems shall be computed pursuant to section 9-36(7) of this article.

(1991 Ga. Laws, page 3506, § 2)