Upon decision pursuant to an appeal, the Commissioner shall issue a final decision to the county board of tax assessors as to whether the property in question is illegally appearing on the Digest and shall mail a copy to the taxpayer. The decision of the Commissioner shall order the removal or inclusion of the item on the Digest.
Ga. Comp. R. & Regs. R. 560-11-15-.05
O.C.G.A. § 48-5-342.