MRAC - Ad Valorem Tax 101
This course examines tax classifications and codes reported on the tax digest including exemptions; the digest approval process; property assessments; appeals; setting the millage rate; taxpayer bill of rights; completing the PT 32.1 and five year history. The course also reviews state law on property tax and special classes of property such as timber, mobile homes, motor vehicles, recording intangibles and real estate transfer tax. Distribution of public utility tax, sales tax, E-911 prepaid wireless fees, alternate ad valorem tax (IRP) and TAVT will also be reviewed.
Municipal Revenue Administration Certificate Classes include:
Nov 29 - Ad Valorem Tax 101
Nov 30 - Delinquent Tax Collections
Dec 7 - Governmental Fund Revenue
Dec 14 - Occupation Tax/Regulatory Fee & Alcohol License & Excise Tax
Dec 21 - Customer Service and Internal Controls
Class hours can be used as continuing education hours for those who have reached the 100 hours of clerks certification through the Georgia Clerks Education Institute program.