Georgia Code Annotated 48-5-306(c) provides for an additional appeal opportunity for those properties where the Notice of Assessment was returned to the Tax Assessors Office as undeliverable.
48-5-306 (c) (For effective date, see note.) Posting notice on certain conditions. In all cases where a notice is required to be given to a taxpayer under subsection (a) of this Code section, if the notice is not given to the taxpayer personally or if the notice is mailed but returned undelivered to the county board of tax assessors, then a notice shall be posted in front of the courthouse door or shall be posted on the website of the office of the county board of tax assessors for a period of 30 days. Each posted notice shall contain the name of the owner liable to taxation, if known, or, if the owner is unknown, a brief description of the property together with a statement that the assessment has been made or the returned changed or altered, as the case may be, and the notice need not contain any other information. The judge of the probate court of the county shall make a certificate as to the posting of the notice. Each certificate shall be signed by the judge and shall be recorded by the county board of tax assessors in the book kept for that purpose. A certified copy of the certificate of the judge duly authenticated by the secretary of the board shall constitute prima-facie evidence of the posting of the notice as required by law.
The following lists are all of the Notice of Assessments that were returned as undeliverable for tax year 2014. The deadline for filing an appeal to any of the properties listed will be September 10, 2014. An appeal form (PT311A), can be downloaded.