Bill Text: GA SB234 | 2011-2012 | Regular Session | Enrolled
Bill Title: Georgia Public Revenue Code; extensively revise provisions; ad valorem tax assessments and appeals from such assessments
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2012-03-29 - Senate Conference Committee Report Adopted [SB234 Detail]
Download: Georgia-2011-SB234-Enrolled.html
12 LC 29
5299ERS
COMMITTEE
OF CONFERENCE SUBSTITUTE TO SB 234:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to provide for the comprehensive revision of provisions
relating to ad valorem taxation, assessment, and appeal; to change provisions
relating to rate of interest on past due taxes; to change procedures for
transfer of tax executions and enforcement of transferred executions; to
eliminate the ability to transfer tax executions to third parties after the
effective date of this Act; to change certain provisions relating to redemption
by creditors without a lien; to require recording of notices of foreclosure of
right to redeem; to extensively revise procedures for assessment appeals and
arbitration; to provide for recovery of certain interest, costs, attorney's
fees, and other amounts by taxpayers who appeal successfully under certain
circumstances; to provide for mailings and payments on nontax related fees or
assessments; to change certain provisions relating to joint county appraisal
staffs and contracting for advice and assistance; to provide for members,
powers, duties, and authority; to change certain provisions relating to
ascertainment of taxable property and assessments and penalties against
unreturned property; to change certain provisions relating to annual notice of
current assessment; to change certain provisions relating to county boards of
equalization and ad valorem tax appeals; to change certain provisions relating
to county tax digests and deviations from certain assessment ratios; to change
certain provisions relating to conditionally approving certain subsequent county
tax digests; to change certain provisions relating to refunds of certain taxes
and license fees by counties and municipalities; to provide for limitations on
certain contracts to assess and collect municipal taxes and prepare tax digests;
to change certain provisions relating to real estate transfer tax exemptions; to
change certain provisions relating to real estate transfer tax payment as
certain filing prerequisites; to provide for powers, duties, and authority of
the Department of Revenue and the state revenue commissioner; to provide for
related matters; to provide for an effective date and applicability; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by revising Code Section 48-2-40, relating to the rate of interest on
past due taxes, as follows:
"48-2-40.
(a)
Except as
provided in
subsection (b) of this Code section and as
otherwise expressly provided by law, taxes owed the state or any local taxing
jurisdiction shall bear interest at the rate of 1 percent per month from the
date the tax is due until the date the tax is paid. For the purposes of this
Code section, any period of less than one month shall be considered to be one
month. This Code section shall also apply to alcoholic beverage
taxes.
(b)
With respect to ad valorem taxation on property, taxes remaining unpaid after
becoming due shall bear interest at the rate of .5 percent per month from the
date the tax is due until the date the tax is
paid."
SECTION
2.
Said
title is further amended by revising Code Section 48-3-19, relating to transfer
of tax executions, as follows:
"48-3-19.
(a)
As used in this Code section, the term:
(1)
'Delinquent taxpayer' means the person or persons against whom an execution has
been issued or the successor in title to the property for which the execution
has been issued.
(2)
'Due diligence' means the performance of a diligent search to ascertain the
actual location of the record owner of the property. The following actions
shall satisfy the diligent search requirements of this Code section: sending
notice by first-class mail, certified mail, or statutory overnight delivery, as
required by law. If the notice is returned
undelivered,
the following actions shall satisfy the diligent search requirements of this
Code section:
due
diligence shall include checking telephone
directories for the county wherein the property is located;
checking
Internet search engines and people finder data bases, which may include the use
of online address verification products and
services; checking the records of the tax
commissioner of the county wherein the property is located; or checking the real
estate records of the clerk of the superior court of the county wherein the
property is located.
(3)
'Execution' means an execution issued for the collection of any ad valorem
taxes, special assessments, fees, penalties, interest, or collection costs due
the state or any political subdivision thereof.
(4)
'Transferee' means a person to whom an execution is transferred.
(5)
'Transferor' means the official holding the tax executions and authorized to
collect or transfer such tax executions.
(b)(1)
Whenever any person other than the person against whom an execution has been
issued pays an execution issued for state, county, or municipal taxes or special
assessments, the officer whose duty is to enforce the execution may transfer the
execution to the party so paying the full value of the execution. No officer
whose duty it is to enforce an execution issued for state, county, or municipal
taxes or special assessments shall be required to make any transfer or transfers
of such execution or executions. The transferee shall have the same rights as
to enforcing the execution and priority of payment as might have been exercised
or claimed by the tax official. The person to whom the execution is transferred
shall, within 30 days of the transfer, cause the execution to be entered on the
general execution docket of the superior court of the county in which the
execution was issued. In default of the required entry or entries, the
execution shall lose its lien upon any property which has been transferred in
good faith and for a valuable consideration before the entry and without notice
of the existence of the execution.
(2)(A)
It shall be unlawful for any tax official covered by this subsection to pay a
tax execution in order to obtain a transfer of the execution under this Code
section. It shall be unlawful for any employee of a tax official covered by
this subsection to pay a tax execution in order to obtain a transfer of the
execution under this Code section. The tax officials covered by this subsection
are:
(i)
County tax receivers, tax collectors, and tax commissioners;
(ii)
Members of county boards of tax assessors;
(iii)
Members of county boards of equalization; and
(iv)
County tax appraisers.
(B)
Any execution transferred in violation of subparagraph (A) of this paragraph
shall be void and unenforceable by the person obtaining the execution and such
person's successors in interest.
(C)
Any tax official or employee of a tax official violating subparagraph (A) of
this paragraph shall be guilty of a misdemeanor.
(c)(1)
Within
60
30
days following the transfer
of an
execution, the transferee shall notify the
delinquent taxpayer of the transfer of the tax execution
by:
(A)
First-class
first-class
mail and
certified mail; or
(B)
Statutory overnight delivery.
(1.1)
The notice shall include:
(A)
The name, mailing address, and telephone number for the transferee's business
office;
(B)
The amount necessary to satisfy such execution; and
(C)
Other information as deemed appropriate by the transferee.
(2)
In the event that any such notice
required in
this subsection
by:
(A)
First-class
first-class
mail and
certified mail; or
(B)
Statutory overnight delivery
is
returned undelivered, the transferee shall be required to perform
a
due diligence
search
in an effort to obtain the delinquent taxpayer's correct address or any new
owner's correct address and resend the notice by first-class mail.
(d)
An execution which has been transferred shall bear interest as specified in Code
Section 48-3-20 on the amount paid for such execution from the date of the
transfer. In addition, the transferee may charge and collect
recording
fees actually expended in recording the transferred execution on the general
execution docket of any county in which the transfer is recorded and
such other penalties as are provided for
in this title
and fees
actually required by the clerk of superior court or his or her deputy in
recording or canceling the transferred execution on the general execution docket
of any county in which the transfer is
executed.
(e)(1)
Whenever an execution has been transferred to any transferee, the transferee
shall not be authorized to submit the execution to the appropriate levying
officer until 12 months after the date of such transfer or 24 months after the
tax giving rise to the execution was originally due, whichever is earlier. A
transferee shall not have the right to advertise and sell property under a tax
execution. Such right shall remain solely with the appropriate levying
official, such as the sheriff or marshal.
(2)
A transferee with multiple outstanding executions against the same property
shall not be subject to the time period requirements of paragraph (1) of this
subsection with respect to all such executions if at least one of the executions
meets such requirements of paragraph (1) of this subsection.
(f)
Until the execution is paid in full or satisfied, on or before November 15 of
each year after the calendar year in which the transfer occurred, the transferee
shall send notice by
regular
mail
first-class
mail and certified mail to the delinquent
taxpayer and the record owner of the property advising that the tax execution is
still outstanding. The notice
must
shall
provide the transferee's most updated contact information, including mailing
address and telephone number.
In the event
any such notice is returned undelivered, the transferee shall be required to
perform a due diligence search in an effort to obtain the correct address of the
delinquent taxpayer or new owner and resend the notice by first-class mail and
certified mail.
(g)
Any transferee that pays the tax official more than $2 million in any calendar
year for the transfer of executions shall maintain a reasonably accessible
office within 50 miles of the courthouse wherein the superior court of the
county wherein the transferred executions were issued is located. Said office
shall be open to the public for at least eight hours per day for five days a
week, official state holidays excepted.
(h)
In the event any execution transferred is later determined to have been issued
in error, the transferee shall cease and desist from all collection efforts,
remove the associated entries from any execution docket on which it has been
entered, and return the execution to the transferor. In return, the transferor
shall reimburse the transferee the amount paid for the execution at the time of
transfer without any additional fees, interest, and collection costs that may
have been incurred by the transferee since the transfer.
(i)
No executions for nonpayment of taxes shall be transferred for any year as to
which the property is in an appeal for any years affected by the appeal until
there has been a final determination of the value of the property.
(j)
On and after the effective date of this Code section, no tax execution shall be
transferred pursuant to this Code
section."
SECTION
3.
Said
title is further amended by revising Code Section 48-4-41, relating to
redemption by creditors without liens, as follows:
"48-4-41.
(a)
If the property is redeemed by a creditor of the defendant in fi. fa. who has no
lien, the creditor shall have a claim against the property for the amount
advanced by him in order to redeem the property if:
(1)
There is any sale of the property after the redemption under a judgment in favor
of the creditor; and
(2)
The quitclaim deed is recorded as required by law.
(b)(1)
As used in this subsection, the term 'authorized party' means any or all of the
following:
(A)
The defendant in fi. fa.;
(B)
The holder of any security deed affecting the subject property; or
(C)
The holder of any lien for taxes affecting the subject property.
(2)
Any party other than an authorized party redeeming a property at a tax sale
shall be prohibited from doing any of the following for at least 12 months after
the date of redemption:
(A)
Applying for a refund of excess funds paid at a tax sale; or
(B)
Proceeding with any judicial or nonjudicial action to foreclose the
first-priority lien created by subsection (a) of this Code
section."
SECTION
4.
Said
title is further amended in Code Section 48-4-46, relating to notice of
foreclosure of right to redeem, by revising subsection (d) as
follows:
"(d)
Each original notice together with the entry of the sheriff on the notice shall
be returned to the person by whom the service was requested upon the payment of
the sheriff's costs as provided by law. Any original notice together with the
entries on the notice
may
shall
be filed and recorded on the deed records in the office of the clerk of the
superior court of the county in which the land is located."
SECTION
5.
Said
title is further amended by revising subsection (e) of Code Section 48-5-24,
relating to the payment of taxes to the county in which returns are made,
installment payments, interest, and penalties on delinquent tax payments in
certain counties, as follows:
"(e)
In all counties having a population of not less than 595,000 nor more than
660,000 according to the United States decennial census of 2000 or any future
such census, the taxes shall become due and payable on August 15 in each year
and shall become delinquent if not paid by October 15 of each year. A penalty
of 5 percent of the tax due shall accrue on taxes not paid on or before October
15 of each year, and interest shall accrue at the rate specified in Code Section
48-2-40 on the total amount of unpaid taxes and penalty until both the taxes and
the penalty are paid. The tax collectors shall issue executions for delinquent
taxes, penalties, and interest against each delinquent taxpayer in their
respective counties. Nothing contained in this subsection shall be construed to
impose any liability for the payment of any ad valorem taxes upon any person for
property which was not owned on January 1 of the applicable tax
year."
SECTION
6.
Said
title is further amended by revising Code Section 48-5-33, which is reserved, as
follows:
"48-5-33.
(a)
As used in this Code section, the term 'nontax related fees or assessments'
means any fees or assessments related to real property which are not ad valorem
taxes on such real property and includes, but shall not be limited to,
storm-water service fees or solid waste service fees.
(b)
In the event that the mailing sent by the tax commissioner contains a billing
for ad valorem taxes on real property as well as one or more billings for nontax
related fees or assessments, and the taxpayer remits only a partial payment,
such partial payment shall first be applied to the outstanding balance of ad
valorem taxes on real property which are due and
payable.
Reserved."
SECTION
7.
Said
title is further amended by revising Code Section 48-5-265, relating to joint
county appraisal staffs and contracting for advice and assistance, as
follows:
"48-5-265.
(a)(1)
The governing authorities of any two or
more
Contiguous
Class I counties may join together and
contract
to
by
intergovernmental agreement create a joint
county property appraisal staff
following
consultation with and the written consent of the county boards of tax assessors
of such counties. Under any such
contract
intergovernmental
agreement, the parcels of real property
within the
contracting
counties
subject to the
intergovernmental agreement shall be
totaled,
and the counties shall be deemed one county for purposes of determining the
class of the counties, the resulting minimum staff requirements, and the amount
of money to be received from the department. The costs of the joint county
property appraisal staff shall be
shared,
each county's share to be based upon the ratio which the number of parcels of
real property in each contracting county bears to the total number of parcels of
real property in all the contracting counties. Any number of Class I counties
may join together to create a joint county property appraisal
staff
determined in
the intergovernmental
agreement.
(2)
The governing authorities of any two or more counties may execute an
intergovernmental agreement to provide for the sharing of one or more designated
members of property appraisal staff following consultation with and the written
consent of the county boards of tax assessors of such counties. The costs of
such shared staff members shall be determined in the intergovernmental
agreement.
(b)
The governing
authorities of any two or more counties may join together and by
intergovernmental agreement
Each Class
I county may contract with a contiguous county which has a minimum county
property appraisal staff to carry out this
part following
consultation with and the written consent of the county boards of tax assessors
of such counties.
Counties
contracting in this manner
All counties
subject to an intergovernmental agreement under this
subsection shall retain their separate
character for the purpose of determining the class and minimum staff
requirements for each
contracting
county.
(c)(1)
On or after January 1, 2013, any
Each Class
I county, at its discretion, may enter
into contracts with persons to render advice or assistance to the county board
of tax assessors
and to the
county board of equalization in the
assessment and equalization of taxes
and to
perform such other ministerial duties as are necessary and appropriate to carry
out this part,
the establishment of property valuations, or the defense of such valuations.
Such advice and assistance shall be in compliance with the laws of this state
and the rules and regulations of the commissioner. Individuals performing
services under such contracts shall complete satisfactorily such training
courses as directed by the commissioner.
The function of any person contracting to render such services shall be advisory
or
ministerial,
only
and the final decision as to the amount of assessments and the equalization of
assessments shall be made by the county board of tax assessors
and the
county board of equalization
and shall be
set forth in the minutes of the county board of tax
assessors.
(2)
No contract entered into pursuant to paragraph (1) of this subsection shall
contain any provision authorizing payment to any person contracted with, or to
any person employed by any person contracted with, upon a percentage basis or
upon any basis under which compensation is dependent or conditioned in any way
upon increasing or decreasing the aggregate assessment of property in the
county. Any contract or provision of a contract which is in violation of this
paragraph
is
shall
be void and
unenforceable."
SECTION
8.
Said
title is further amended by revising subsection (b) of Code Section 48-5-299,
relating to ascertainment of taxable property and assessments and penalties
against unreturned property, as follows:
"(b)(1)
In all cases where unreturned property is assessed by the county board of tax
assessors after the time provided by law for making tax returns has expired, the
board shall add to the amount of state and county taxes due a penalty of 10
percent of the amount of the tax due or, if the principal sum of the tax so
assessed is less than $10.00 in amount, a penalty of $1.00. The penalty
provided in this subsection shall be collected by the tax collector or the tax
commissioner and in all cases shall be paid into the county treasury and shall
remain the property of the county.
(2)(A)
The provisions of paragraph (1) of this subsection to the contrary
notwithstanding, this paragraph shall apply with respect to counties having a
population of 600,000 or more according to the United States decennial census of
1970 or any future such census.
(B)
In all cases in which unreturned property is assessed by the board after the
time provided by law for making tax returns has expired, the board shall add to
the assessment of the property a penalty of 10 percent, which shall be included
as a part of the taxable value for the year."
SECTION
9.
Said
title is further amended by revising paragraph (2) of subsection (b) of Code
Section 48-5-306, relating to annual notice of current assessment, as
follows:
"(2)(A)
In addition to the items required under paragraph (1) of this subsection, the
notice shall contain a statement of the taxpayer's right to an appeal and an
estimate of the current year's taxes for all levying authorities which shall be
in substantially the following form:
'The
amount of your ad valorem tax bill for this year will be based on the appraised
and assessed values specified in this notice. You have the right to appeal
these values to the county board of tax assessors. At the time of filing your
appeal you must select one of the following options:
(i)
An appeal to the county board of equalization with appeal to the superior
court;
(ii)
To arbitration without an appeal to the superior court; or
(iii)
For a parcel of nonhomestead property with a fair market value in excess of $1
million as
shown on the taxpayer's notice of assessment, and any contiguous nonhomestead
real property owned by the same taxpayer,
to a hearing officer with appeal to the superior court.
If
you wish to file an appeal, you must do so in writing no later than 45 days
after the date of this notice. If you do not file an appeal by this date, your
right to file an appeal will be lost. For further information on the proper
method for filing an appeal, you may contact the county board of tax assessors
which is located at:
(insert
address) and which may be contacted by
telephone at:
(insert
telephone number).'
(B)
The notice shall also contain the following statement in bold
print:
'The
estimate of your ad valorem tax bill for the current year is based on the
previous or
most applicable year's millage rate and
the fair market value contained in this notice. The actual tax bill you receive
may be more or less than this estimate. This estimate may not include all
eligible exemptions.'"
SECTION
10.
Said
title is further amended by revising Code Section 48-5-311, relating to county
boards of equalization and ad valorem tax appeals, as follows:
"48-5-311.
(a)
Establishment.
(1)
Except as otherwise provided in this subsection, there is established in each
county of
the
this
state a county board of equalization to consist of three members and three
alternate members appointed in the manner and for the term set forth in this
Code section. In those counties having more than 10,000 parcels of real
property, the county governing authority, by appropriate resolution adopted on
or before November 1 of each year, may elect to have selected one additional
county board of equalization for each 10,000 parcels of real property in the
county or for any part of a number of parcels in the county exceeding 10,000
parcels.
(2)
Notwithstanding any part of this subsection to the contrary, at any time the
governing authority of a county makes a request to the grand jury of the county
for additional alternate members of boards of equalization, the grand jury shall
appoint the number of alternate members so requested to each board of
equalization, such number not to exceed a maximum of 21 alternate members for
each of the boards. The alternate members of the boards shall be duly qualified
and authorized to serve on any of the boards of equalization of the county. The
grand jury
of any such county
members of
each board of equalization may designate a
chairperson and two vice chairpersons of each such board of equalization. The
chairperson and vice chairpersons shall be vested with full
administrative
authority in calling and conducting the
substantive
business of the board.
The clerk of
the superior court shall be vested with administrative authority in all other
matters governing the conduct and business of the boards of equalization so as
to provide oversight and supervision of such boards in compliance with paragraph
(4) of subsection (d) of this Code
section. Any combination of members or
alternate members of any such board of equalization of the county shall be
competent to exercise the power and authority of the board. Any person
designated as an alternate member of any such board of equalization of the
county shall be competent to serve in such capacity as provided in this Code
section upon appointment and taking of oath.
(3)
Notwithstanding any provision of this subsection to the contrary, in any county
of this state having a population of 400,000 or more according to the United
States decennial census of 1990 or any future such census, the governing
authority of the county, by appropriate resolution adopted on or before November
1 of each year, may elect to have selected one additional county board of
equalization for each 10,000 parcels of real property in the county or for any
part of a number of parcels in the county exceeding 10,000 parcels. In addition
to the foregoing, any two members of a county board of equalization of the
county may decide an appeal from an assessment, notwithstanding any other
provisions of this Code section. The decision shall be in writing and signed by
at least two members of the board of equalization; and, except for the number of
members necessary to decide an appeal, the decision shall conform to the
requirements of this Code section.
(4)
The governing authorities of two or more counties may by intergovernmental
agreement establish regional boards of equalization for such counties which
shall operate in the same manner and be subject to all of the requirements of
this Code section specified for county boards of equalization. The
intergovernmental agreement shall specify the manner in which the members of the
regional board shall be appointed by the grand jury of each of the counties and
shall specify which clerk of the superior court shall have oversight over and
supervision of such regional board. All hearings and appeals before a regional
board shall be conducted in the county in which the property which is the
subject of the hearing or appeal is located.
(b)
Qualifications.
(1)
Each person who is, in the judgment of the appointing grand jury, qualified and
competent to serve as a grand juror, who is the owner of real property
in the county
where such person is appointed to serve, or, in the case of a regional board of
equalization, is the owner of real property in any county in the region where
such person is appointed to serve, and who
is at least a high school graduate shall be qualified, competent, and
compellable to serve as a member or alternate member of the county board of
equalization. No member of the governing authority of a county, municipality,
or consolidated government; member of a county or independent board of
education; member of the county board of tax assessors; employee of the county
board of tax assessors; or county tax appraiser shall be competent to serve as a
member or alternate member of the county board of equalization.
(2)(A)
Each person
seeking to be appointed as a member or alternate member of a county board of
equalization shall, not later than immediately prior to the time of their
appointment under subsection (c) of this Code section, file with the clerk of
the superior court a uniform application form which shall be a public record.
The commissioner shall design the form which indicates the applicant's
education, employment background, experience, and qualifications for such
appointment.
(B)
Within the first year after a member's initial appointment to the board of
equalization
on or after
January 1, 1981, each member shall
satisfactorily complete not less than 40 hours of instruction in appraisal and
equalization processes and procedures, as prepared and required by the
commissioner pursuant to Code Section 48-5-13.
On or after
January 1, 2013, following the completion of each successive two terms of
office, a member shall, within the first year of appointment to the subsequent
term of office, complete satisfactorily not less than 40 hours of instruction in
appraisal and equalization processes and procedures, as prepared and required by
the commissioner for newly appointed
members. The failure of any member to
fulfill the requirements of this subparagraph shall render that member
ineligible to serve on the board; and the vacancy created thereby shall be
filled in the same manner as other vacancies on the board are
filled.
(B)(C)
No person shall be eligible to hear an appeal as a member of a board of
equalization on or after January 1, 2011, unless prior to hearing such appeal,
that person shall satisfactorily complete the 40 hours of instruction in
appraisal and equalization processes and procedures required under subparagraph
(A)
(B)
of this paragraph. Any person appointed to such board shall be required to
complete annually a continuing education requirement of at least eight hours of
instruction in appraisal and equalization procedures, as prepared and required
by the commissioner pursuant to Code Section 48-5-13. The failure of any member
to fulfill the requirements of this subparagraph shall render that member
ineligible to serve on the board; and the vacancy created thereby shall be
filled in the same manner as other vacancies on the board are
filled.
(c)
Appointment.
(1)
Except as provided in paragraph (2) of this subsection, each member and
alternate member of the county board of equalization shall be appointed for a
term of three calendar years next succeeding the date of such member or such
alternate member's selection. Each term shall begin on January 1.
(2)
The grand jury in each county at any term of court preceding November 1 of 1991
shall select three persons who are otherwise qualified to serve as members of
the county board of equalization and shall also select three persons who are
otherwise qualified to serve as alternate members of the county board of
equalization. The three individuals selected as alternates shall be designated
as alternate one, alternate two, and alternate three, with the most recent
appointee being alternate number three, the next most recent appointee being
alternate number two, and the most senior appointee being alternate number one.
One member and one alternate shall be appointed for terms of one year, one
member and one alternate shall be appointed for two years, and one member and
one alternate shall be appointed for three years. Each year thereafter, the
grand jury of each county shall select one member and one alternate for
three-year terms.
(3)
If a vacancy occurs on the county board of equalization, the individual
designated as alternate one shall then serve as a member of the board of
equalization for the unexpired term. If a vacancy occurs among the alternate
members, the grand jury then in session or the next grand jury shall select an
individual who is otherwise qualified to serve as an alternate member of the
county board of equalization for the unexpired term. The individual so selected
shall become alternate member three, and the other two alternates shall be
redesignated appropriately.
(4)
Within five days after the names of the members and alternate members of the
county board or boards of equalization have been selected, the clerk of the
superior court shall
issue and
deliver
cause such
appointees to appear before the clerk for the purpose of taking and executing in
writing the oath of office. The clerk may utilize any means necessary for such
purpose, including, but not limited to, telephonic or other communication,
regular first-class mail, or issuance of and
delivery to the sheriff or deputy sheriff
a precept containing the names of the persons so selected. Within ten days of
receiving the precept, the sheriff or deputy sheriff shall cause the persons
whose names are written on the precept to be served personally or by leaving the
summons at their place of residence. The summons shall direct the persons named
on the summons to appear before the clerk of the superior court on a date
specified in the summons, which date shall not be later than December
15.
(5)
Each member and alternate member of the county board of equalization, on the
date prescribed for appearance before the clerk of the superior court and before
entering on the discharge of such member and alternate member's duties, shall
take and execute in writing before the clerk of the superior court the following
oath:
'I,
_______________, agree to serve as a member of the board of equalization of the
County of _______________ and will decide any issue put before me without favor
or affection to any party and without prejudice for or against any party. I
will follow and apply the laws of this state. I also agree not to discuss any
case or any issue with any person other than members of the board of
equalization except at any appeal hearing. I shall faithfully and impartially
discharge my duties in accordance with the Constitution and laws of this state,
to the best of my skill and knowledge. So help me God.
_________________________________
Signature
of member or alternate member'
In
addition to the oath of office prescribed in this paragraph, the
presiding
or chief judge of the superior court or
his or her designee shall charge each member and alternate member of the county
board of equalization with the law and duties relating to such
office.
(d)
Duties and
powers.
(1)
The county board of equalization shall hear and determine appeals from
assessments and denials of homestead exemptions as provided in subsection (e) of
this Code section.
(2)
If,
in the course of determining an
appeal,
the county board of equalization finds reason to believe that the property
involved in an appeal or the class of property in which is included the property
involved in an appeal is not uniformly assessed with other property included in
the digest, the board shall request the respective parties to the appeal to
present relevant information with respect to that question. If the board
determines that uniformity is not present, the board may order the county board
of tax assessors to take such action as is necessary to obtain uniformity,
except that, when a question of county-wide uniformity is considered by the
board, the board may recommend a partial or total county-wide revaluation only
upon a determination by a majority of all the members of the board that the
clear and convincing weight of the evidence requires such action. The board of
equalization may act pursuant to this paragraph whether or not the appellant has
raised the issue of uniformity.
(3)
The board shall establish procedures which comply strictly with the regulations
promulgated by the commissioner pursuant to subparagraph
(e)(5)(B)
(e)(1)(D)
of this Code section for the conducting of appeals before the board. The
procedures shall be entered into the minutes of the
board,
and a copy of the procedures shall be made available to any individual upon
request.
(4)(A)
The clerk of the superior court shall have oversight over and supervision of all
boards of equalization of the county and hearing officers. This oversight and
supervision shall include, but not be limited to, requiring appointment of
members of county boards of equalization by the grand jury; giving the notice of
the appointment of members and alternates of the county board of equalization by
the county grand jury as required by Code Section 15-12-81; collecting the names
of possible appointees; collecting information from possible appointees as to
their qualifications; presenting the names of the possible appointees to the
county grand jury; processing the appointments as required by paragraph (4) of
subsection (c) of this Code section, including administering the oath of office
to the newly appointed members and alternates of the county board of
equalization as required by paragraph (5) of such subsection; instructing the
newly appointed members and alternates as to the training they must receive and
the operations of the county board of equalization; presenting to the grand jury
of the county the names of possible appointees to fill vacancies as provided in
paragraph (3) of such subsection; maintaining a roster of board members and
alternates, maintaining a record showing that the board members and alternates
completed training, keeping attendance records of board members and alternates
for the purpose of payment for service, and
maintaining
the uniform application forms and keeping
a record of the appointment dates of board members and alternates and their
terms in office; and informing the county board of equalization that it must
establish by regulation procedures for conducting appeals before the board as
required by paragraph (3) of
this
subsection
(d) of this
Code section. Oversight and supervision
shall also include the scheduling of board hearings,
assistance in
scheduling hearings before hearing
officers, and giving notice of the date, time, and place of hearings to the
taxpayers and the county board of tax assessors and giving notice of the
decisions of the county board of equalization or hearing officer to the taxpayer
and county board of tax assessors as required by division (e)(6)(D)(i) of this
Code section.
(B)
The county governing authority shall provide any resources to the clerk of
superior court that are required to be provided by paragraph (7) of subsection
(e) of this Code section.
(C)
The county governing authority shall provide to the clerk of superior court
facilities and secretarial and clerical help for appeals pursuant to subsection
(e.1) of this Code section.
(D)
The clerk of superior court shall maintain any county records
of all notices
to the taxpayer and the taxpayer's attorney, of certified receipts of returned
or unclaimed mail, and from the hearings
before the board of equalization and before hearing officers until the deadline
to file any appeal to the superior court expires. If an appeal is not filed to
the superior court, the clerk of superior court is authorized to properly
destroy any records from the hearings before the county board of equalization or
hearing officers
but shall
maintain records of all notices to the taxpayer and the taxpayer's attorney and
certified receipts of returned or unclaimed mail for 12
months. If an appeal to the superior
court is filed, the clerk of superior court shall file such records in the civil
action that is considered open by the clerk of superior court for such
appeal,
and such records shall become part of the record on appeal in accordance with
paragraph (2) of subsection (g) of this Code section.
(e)
Appeal.
(1)(A)
Any taxpayer or property owner as of the last date for filing an appeal may
elect to file an appeal from an assessment by the county board of tax assessors
to
either:
(i)
The county board of equalization as to matters of taxability, uniformity of
assessment, and value, and, for residents, as to denials of homestead exemptions
pursuant to paragraph (2) of this subsection;
(ii)
An arbitrator as to matters of value pursuant to subsection (f) of this Code
section; or
(iii)
A hearing officer as to matters of value and uniformity for a parcel of
nonhomestead real property with a fair market value in excess of $1 million
as shown on
the taxpayer's notice of assessment, and any contiguous nonhomestead real
property owned by the same taxpayer,
pursuant to subsection (e.1) of this Code section.
The
commissioner shall establish by rule and regulation a uniform appeal form that
the taxpayer may use.
(B)
In addition to the grounds enumerated in subparagraph (A) of this paragraph, any
taxpayer having property that is located within a municipality, the boundaries
of which municipality extend into more than one county, may also appeal from an
assessment on such property by the county board of tax assessors to the county
board of equalization or to a hearing officer as to matters of uniformity of
assessment of such property with other properties located within such
municipality, and any uniformity adjustments to the assessment that may result
from such appeal shall only apply for municipal ad valorem tax
purposes.
(C)
Appeals to the county board of equalization shall be conducted in the manner
provided in paragraph (2) of this subsection. Appeals to a hearing officer
shall be conducted in the manner specified in subsection (e.1) of this Code
section. Appeals to an arbitrator shall be conducted in the manner specified in
subsection (f) of this Code section. Such appeal proceedings shall be conducted
between the hours of 8:00 A.M. and 7:00 P.M. on a business day. Following the
notification of the taxpayer of the date and time of such taxpayer's scheduled
hearing, the taxpayer shall be authorized to exercise a one-time option of
changing the date and time of the taxpayer's scheduled hearing to a day and time
acceptable to the taxpayer. The clerk of the superior court shall grant
additional extensions to the taxpayer or the county board of tax assessors for
good cause shown.
(D)
The commissioner, by regulation, shall adopt uniform procedures and standards
which shall be followed by county boards of equalization, hearing officers, and
arbitrators in determining appeals. Such rules shall be updated and revised
periodically and reviewed no less frequently than every five years.
(2)(A)
An appeal shall be effected by e-mailing, if the county board of tax assessors
has adopted a written policy consenting to electronic service, or by mailing to
or filing with the county board of tax assessors a notice of appeal within 45
days from the date of mailing the notice pursuant to Code Section 48-5-306. A
written objection to an assessment of real property received by a county board
of tax assessors stating the location of the real property and the
identification number, if any, contained in the tax notice shall be deemed a
notice of appeal by the taxpayer under the grounds listed in paragraph (1) of
this subsection. A written objection to an assessment of personal property
received by a county board of tax assessors giving the account number, if any,
contained in the tax notice and stating that the objection is to an assessment
of personal property shall be deemed a notice of appeal by the taxpayer under
the grounds listed in paragraph (1) of this subsection. The county board of tax
assessors shall review the valuation or denial in
question,
and, if any changes or corrections are made in the valuation or decision in
question, the board shall send a notice of the changes or corrections to the
taxpayer pursuant to Code Section 48-5-306. Such notice shall also explain the
taxpayer's right to appeal to the county board of equalization as provided in
subparagraph (C) of this paragraph if the taxpayer is dissatisfied with the
changes or corrections made by the county board of tax assessors.
(B)
If no changes or corrections are made in the valuation or decision, the county
board of tax assessors shall send written notice thereof to the taxpayer and to
the county board of equalization which notice shall also constitute the
taxpayer's appeal to the county board of equalization without the necessity of
the taxpayer's filing any additional notice of appeal to the county board of tax
assessors or to the county board of equalization. The county board of tax
assessors shall also send or deliver all necessary papers to the county board of
equalization. If, however, the taxpayer and the county board of tax assessors
execute a signed agreement as to valuation, the appeal shall terminate as of the
date of such signed agreement.
(C)
If changes or corrections are made by the county board of tax assessors, the
board shall notify the taxpayer in writing of such changes.
The notice
shall be sent by regular mail properly addressed to the address or addresses the
taxpayer provided to the county board of tax
assessors. If the taxpayer is
dissatisfied with such changes or corrections, the taxpayer shall, within 30
days of the date of mailing of the change notice, institute an appeal to the
county board of tax assessors by e-mailing, if the county board of tax assessors
has adopted a written policy consenting to electronic service, or by mailing to
or filing with the county board of tax assessors a written notice of appeal.
The county board of tax assessors shall send or deliver the notice of appeal and
all necessary papers to the county board of equalization.
(D)
The written notice to the taxpayer required by this paragraph shall contain a
statement of the grounds for rejection of any position the taxpayer has asserted
with regard to the valuation of the property. No addition to or amendment of
such grounds as to such position shall be permitted before the county board of
equalization.
(3)(A)
In
any
each
year in
which no county-wide revaluation is
implemented, the county board of tax
assessors shall make its determination and notify the taxpayer within 180 days
after receipt of the taxpayer's notice of appeal. If the county board of tax
assessors fails to respond to the taxpayer within such 180 day period during
such year, the appeal shall be automatically referred to the county board of
equalization
with written
notice to the taxpayer, except as otherwise provided in this
paragraph.
(B)
In any county in which the number of appeals exceeds a number equal to or
greater than 3 percent of the total number of parcels in the county or equal to
or greater than 3 percent of the gross tax digest of the county, the county
board of tax assessors shall be granted an additional 180 day period to make its
determination and notify the taxpayer. Such additional period shall commence
immediately following the last day of the 180 days provided for under
subparagraph (A) of this paragraph. If the county board of tax assessors fails
to make its determination and notify the taxpayer or the taxpayer's attorney not
later than the last day of such additional 180 day period, the most recent
property tax valuation asserted by the taxpayer on the property tax return or on
appeal shall prevail and shall be deemed the value established on such appeal
unless a time extension is granted under subparagraph (C) of this paragraph. If
no such assertion of value was submitted by the taxpayer, the appeal shall be
forwarded to the county board of equalization.
(C)
Upon a sufficient showing of good cause by reason of unforeseen circumstances
proven to the commissioner prior to the expiration of the additional 180 day
period provided for under subparagraph (B) of this paragraph, the commissioner
shall be authorized to provide for a time extension beyond the end of such
additional 180 day period. The duration of any such time extension shall be
specified in writing by the commissioner and shall also be posted on the website
of the county board of tax assessors. If the county board of tax assessors
fails to make its determination and notify the taxpayer and the taxpayer's
attorney not later than the last day of such time extension, the most recent
property tax valuation asserted by the taxpayer on the property tax return or on
appeal shall prevail and shall be deemed the value established on such appeal.
If no such assertion of value was submitted by the taxpayer, the appeal shall be
forwarded to the county board of equalization. In addition, the commissioner
shall be authorized to impose penalties, require additional training, or require
such other remediation as the commissioner may deem appropriate for failure to
meet the deadline imposed by the commissioner under this
subparagraph.
(D)
With regard to subparagraphs (A), (B), and (C) of this paragraph, in any year in
which a taxpayer receives a property tax assessment increase of more than 10
percent per year, upon an annual basis, the county board of tax assessors shall
make its determination and notify the taxpayer within 90 days after receipt of
the taxpayer's notice of appeal. If the county board of tax assessors fails to
respond to the taxpayer within such 90 day period during such year, the appeal
shall be automatically referred to the county board of equalization with written
notice to the taxpayer, except as otherwise provided in this
paragraph.
(4)
The determination by the county board of tax assessors of questions of factual
characteristics of the property under appeal, as opposed to questions of value,
shall be prima-facie correct in any appeal to the county board of equalization.
However, the board of tax assessors shall have the burden of proving its
opinions of value and the validity of its proposed assessment by a preponderance
of evidence.
(5)
The county board of equalization shall determine all questions presented to it
on the basis of the best information available to the board.
(6)(A)
Within 15 days of the receipt of the notice of appeal, the county board of
equalization shall set a date for a hearing on the questions presented and shall
so notify the taxpayer and the county board of tax assessors in writing.
Such notice
shall be sent by first-class mail to the taxpayer. Such notice shall be
transmitted by e-mail to the county board of tax assessors if such board has
adopted a written policy consenting to electronic service, and, if it has not,
then such notice shall be sent to such board by first-class
mail. A taxpayer may appear before the
board concerning any appeal in person, by his or her authorized agent or
representative, or both. The taxpayer shall specify in writing to the board the
name of any such agent or representative prior to any appearance by the agent or
representative before the board.
(B)
Within 30 days of the date of notification to the taxpayer of the hearing
required in this paragraph but not earlier than 20 days from the date of such
notification to the taxpayer, the county board of equalization shall hold such
hearing to determine the questions presented.
(C)
If more than one
contiguous
property of a taxpayer is under appeal, the board of equalization shall, upon
request of the taxpayer, consolidate all such appeals in one hearing and render
separate decisions as to each parcel or item of property. Any appeal from such
a consolidated board of equalization hearing to the superior court as provided
in this subsection shall constitute a single civil action, and, unless the
taxpayer specifically so indicates in his or her notice of appeal, shall apply
to all such parcels or items of property.
(D)(i)
The board of equalization shall
render
announce
its decision
on each
appeal at the conclusion of the hearing
under
held in
accordance with subparagraph (B) of this
paragraph
before
proceeding with another hearing. The
decision of the county board of equalization shall be in writing, shall be
signed by each member of the board, shall specifically decide each question
presented by the appeal, shall specify the reason or reasons for each such
decision as to the specific issues of taxability, uniformity of assessment,
value, or denial of homestead exemptions depending upon the specific issue or
issues raised by the taxpayer in the course of such taxpayer's appeal, shall
state that with respect to the appeal no member of the board is disqualified
from acting by virtue of subsection (j) of this Code section, and shall certify
the date on which notice of the decision is given to the parties. Notice of the
decision shall be
delivered by
hand to each party, with written receipt,
or given to each party by sending a copy
of the decision by registered or certified mail or statutory overnight delivery
to the appellant and by filing the original copy of the decision with the county
board of tax assessors. Each of the three members of the county board of
equalization must be present and must participate in the deliberations on any
appeal. A majority vote shall be required in any matter. All three members of
the board
must
shall
sign the decision indicating their vote.
(ii)
Except as otherwise provided in subparagraph (g)(4)(B) of this Code section, the
county board of tax assessors shall use the valuation of the county board of
equalization in compiling the tax digest for the county for the year in question
and shall indicate such valuation as the previous year's value on the property
tax notice of assessment of such taxpayer for the immediately following year
rather than substituting the valuation which was changed by the county board of
equalization.
(iii)(I)
If the county's tax bills are issued before the county board of equalization has
rendered its decision on property which is on appeal, the county board of tax
assessors shall specify to the county tax commissioner the
higher of
the taxpayer's return valuation or 85 percent of the
current
prior
year's valuation as set by the county board of tax
assessors.
This
unless the
property in issue has been issued a building permit and structural improvements
have occurred, or structural improvements have been made without a building
permit, in which case, it shall specify 85 percent of the current year's
valuation as set by the county board of assessors. Depending on the
circumstances of the property, this amount
shall be the basis for a temporary tax bill to be
issued;
provided, however, that the taxpayer may elect to pay the temporary tax bill in
the amount of 100 percent of the current year's valuation if no property
improvement has occurred. The county tax commissioner shall have the authority
to adjust such tax bill to reflect the 100 percent value as requested by the
taxpayer. Such tax bill shall be
accompanied by a notice to the taxpayer that the bill is a temporary tax bill
pending the outcome of the appeal process. Such notice shall also indicate that
upon resolution of the appeal, there may be additional taxes due or a refund
issued.
(II)
If the final determination of the value on appeal is less than the valuation
thus used, the taxpayer shall receive a deduction in such taxpayer's taxes for
the year in question. Such deduction shall be refunded to
the
taxpayer
the entity or
transferee that paid the taxes and shall
include interest on the amount of such deduction at the same rate as specified
in Code Section 48-2-35 which shall accrue from November 15 of the taxable year
in question or the date the final installment of the tax was due or was paid,
whichever is later. In no event shall the amount of such interest exceed
$150.00.
(III)
If the final determination of value on appeal is greater than the valuation thus
used, the taxpayer shall be liable for the increase in taxes for the year in
question due to the increased valuation fixed on appeal with interest at the
rate as specified in Code Section 48-2-35. Such interest shall accrue from
November 15 of the taxable year in question or the date the final installment of
the tax was due to the date the additional taxes are remitted, but in no event
shall the amount of such interest exceed $150.00.
(7)
The clerk of the superior court shall furnish the county board of equalization
necessary facilities and
secretarial
and clerical
administrative
help. The clerk of the superior court shall see that the records and
information of the county board of tax assessors are transmitted to the county
board of equalization. The county board of equalization
must
shall
consider in the performance of its duties the information furnished by the
county board of tax assessors and the taxpayer.
(8)
The taxpayer or his or her agent or representative may submit in support of his
or her appeal the most current report of the sales ratio study for the county
conducted pursuant to Code Section 48-5-274. The board
must
shall
consider the study upon any such request.
(9)
If at any time during the appeal process to the county board of equalization and
after certification by the county board of tax assessors to the county board of
equalization, the county board of tax assessors and the taxpayer mutually agree
in writing on the fair market value, then the county board of tax assessors, or
the county board of equalization, as the case may be, shall enter the agreed
amount in all appropriate records as the fair market value of the property under
appeal, and the appeal shall be concluded. The provisions in subsection (c) of
Code Section 48-5-299 shall apply to the valuation unless otherwise waived by
both parties.
(10)
Within ten days of a final determination of value by the tax assessors, a board
of equalization, arbitrator, hearing officer, or the superior court, the county
board of tax assessors shall forward said decision to the tax
commissioner.
(e.1)(1)
For any dispute involving the value or uniformity of a parcel of nonhomestead
real property with a fair market value in excess of $1 million
as shown on
the taxpayer's notice of assessment, at
the option of the
taxpayer,
an appeal may be submitted to a hearing officer in accordance with this
subsection.
If such
taxpayer owns nonhomestead real property contiguous to such qualified
nonhomestead real property, at the option of the taxpayer, such contiguous
property may be consolidated with the qualified property for purposes of the
hearing under this subsection.
(2)
Individuals desiring to serve as hearing officers and who are either state
certified general real property appraisers or state certified residential real
property appraisers as classified by the Georgia Real Estate Commission and the
Georgia Real Estate Appraisers Board shall complete and submit an application, a
list of counties the hearing officer is willing to serve, disqualification
questionnaire, and resume and be approved by the Georgia Real Estate Commission
and the Georgia Real Estate Appraisers Board to serve as a hearing officer.
Such board shall annually publish a list of qualified and approved hearing
officers for Georgia.
(3)
The clerk of the superior court shall furnish any hearing officer so selected
the necessary facilities.
(4)
An appeal shall be effected by e-mailing, if the county board of tax assessors
has adopted a written policy consenting to electronic service, or by filing with
the county board of tax assessors a notice of appeal to a hearing officer within
45 days from the date of mailing the notice of assessment pursuant to Code
Section 48-5-306. A written objection to an assessment of real property
received by a county board of tax assessors stating the taxpayer's election to
appeal to a hearing officer and showing the location of the real property
contained in the assessment notice shall be deemed a notice of appeal by the
taxpayer.
(5)
The county board of tax assessors may for no more than 90 days review the
taxpayer's written appeal, and if changes or corrections are made by the county
board of tax assessors, the board shall notify the taxpayer in writing of such
changes. If within 30 days of the mailing of such notice the taxpayer notifies
the county board of tax assessors in writing that such changes or corrections
are not acceptable, the county board of tax assessors shall, within 30 days of
the date of mailing of such taxpayer's notification,
send or
deliver
certify
the notice of appeal and
send or
deliver all necessary papers to the clerk
of the superior court
and mail a
copy to the taxpayer.
(6)(A)
The clerk of superior court shall randomly select from such list a hearing
officer who shall have experience or expertise in hearing or appraising the type
of property that is the subject of appeal to hear the appeal, unless the
taxpayer and the county board of tax assessors mutually agree upon a hearing
officer from such list.
The clerk of
the superior court shall notify the taxpayer and the taxpayer's attorney of the
name of the hearing officer and transmit a copy of the hearing officer's
disqualification questionnaire and resume provided for under paragraph (2) of
this subsection. The hearing officer, in conjunction with all parties to the
appeal, shall set a time and place to hear evidence and testimony from both
parties. The hearing shall take place in the county where the property is
located, or such other place as mutually agreed to by the parties and the
hearing officer. The hearing officer shall provide electronic or written notice
to the parties personally or by registered or certified mail or statutory
overnight delivery not less than ten days before the hearing. Such written
notice shall advise each party that documents or other written evidence to be
presented at the hearing by a party must be provided to the other party not less
than seven days prior to the time of the hearing and that any failure to comply
with this requirement shall be grounds for an automatic continuance or for
exclusion of such documents or other written evidence.
(B)
If the clerk of the superior court, after a diligent search, cannot find a
qualified hearing officer who is willing to serve, the clerk of the superior
court shall transfer the certification of the appeal to the county or regional
board of equalization and notify the taxpayer and the taxpayer's attorney and
the county board of tax assessors of the transmittal of such
appeal.
(7)
The hearing officer shall swear in all witnesses, perform the powers, duties,
and authority of a county or regional board of equalization, and determine the
fair market value of the real property based upon the testimony and evidence
presented during the hearing. Any issues other than fair market value and
uniformity raised in the appeal shall be preserved for appeal to the superior
court. The board of tax assessors shall have the burden of proving its opinion
of value and the validity of its proposed assessment by a preponderance of
evidence. At the conclusion of the hearing, the hearing officer shall notify
both parties of the decision verbally and shall send
the
taxpayer
both
parties the decision in
writing.
(8)
The taxpayer or the board of tax assessors may appeal the decision of the
hearing officer to the superior court as provided in subsection (g) of this Code
section.
(9)
If, at any time during the appeal under this subsection, the taxpayer and the
county board of tax assessors execute a signed written agreement on the fair
market value and any other issues raised, the appeal shall terminate as of the
date of such signed
agreement,
and the fair market value as set forth in such agreement shall become
final,
and subsection (c) of Code Section 48-5-299 shall apply. The provisions
contained in this paragraph may be waived at any time by written consent of the
taxpayer and the county board of tax assessors.
(10)
Each hearing officer shall be compensated by the county for time expended in
considering appeals. The compensation shall be paid at a rate of
not less than
$75.00 per hour for the first hour and not
less than $25.00 per hour
for each hour
thereafter as determined by the county
governing authority
or as may be
agreed upon by the parties. Compensation
pursuant to this paragraph shall be paid from the county treasury upon
certification by the hearing officer of the hours expended in hearing of
appeals. The attendance at any training required by the commissioner shall be
part of the qualifications of the hearing officer, and any nominal cost of such
training shall be paid by the hearing officer.
If the
clerk of the superior court, after diligent search, cannot find a qualified
hearing officer who is willing to serve, the clerk of the superior court shall
notify the county board of tax assessors in writing. The county board of tax
assessors shall then certify the appeal to the county or regional board of
equalization.
(11)
The commissioner shall promulgate rules and regulations for the proper
administration of this subsection,
including,
but not limited
to,
a uniform
appeal form; qualifications; training,
including an eight-hour course on Georgia property law, Georgia evidence law,
preponderance of evidence, burden of proof, credibility of the witnesses, and
weight of evidence; disqualification questionnaire; selection; removal; and any
other matters necessary to the proper administration of this subsection.
Such rules and
regulations shall also include a uniform appeal form which shall require the
initial assertion of a valuation of the property by the taxpayer. Any such
assertion of value shall be subject to later revision by the taxpayer based upon
written evidence. The commissioner shall
seek input from all interested parties prior to such promulgation.
(f)
Arbitration.
(1)
As used in this subsection, the term 'certified appraisal' means an appraisal or
appraisal report given, signed, and certified as such by a real property
appraiser as classified by the Georgia Real Estate Commission and the Georgia
Real Estate Appraisers Board.
(2)
At the option of the
taxpayer,
an appeal shall be submitted to arbitration in accordance with this
subsection.
(3)(A)
Following an election by the taxpayer to use the arbitration provisions of this
subsection, an arbitration appeal shall be effected by the taxpayer by
e-mailing, if the county board of tax assessors has adopted a written policy
consenting to electronic service, or by filing a written notice of arbitration
appeal with the county board of tax assessors. The notice of arbitration appeal
shall specifically state the grounds for arbitration. The notice shall be filed
within 45 days from the date of mailing the notice pursuant to Code Section
48-5-306. Within ten days of receipt of a taxpayer's notice of arbitration
appeal, the board of tax assessors shall send to the taxpayer an acknowledgment
of receipt of the appeal; a notice that the taxpayer
must
shall,
within 45 days of the
filing of
the notice
date of
transmittal of the acknowledgment of receipt of the
appeal, provide to the board of assessors
for consideration a copy of a certified appraisal; and a confirmation of the
amount of the filing fees, if any, required under Code Section 15-6-77 and
notice that within 45 days
of the date of
transmittal of the acknowledgment of receipt of the
appeal, the taxpayer shall pay to the
clerk of the superior court the
fees, if any,
if the county board of tax assessors rejects the
appraisal. Failure of the taxpayer to
provide such certified appraisal and filing fees within such 45 days shall
terminate the appeal unless the taxpayer within such 45 day period elects to
have the appeal
immediately
forwarded to the board of equalization. Prior to appointment of the arbitrator
and within 45 days of
filing the
notice of
the
acknowledgment of receipt of the appeal,
the taxpayer shall provide a copy of the certified appraisal as specified in
this paragraph to the board of assessors for consideration. Within 45 days of
receiving the taxpayer's certified appraisal, the board of assessors shall
either accept the taxpayer's appraisal, in which case that value shall become
final,
or the county board of tax assessors shall reject the taxpayer's appraisal
by sending
within ten days of the date of such rejection a written notification by
certified mail of such rejection to the taxpayer and the taxpayer's attorney of
record, in which case the county board of
tax assessors shall certify within 45 days the appeal to the clerk of the
superior court of the county in which the property is located along with any
other papers specified by the person seeking arbitration under this subsection,
including, but not limited to, the staff information from the file used by the
county board of tax assessors.
In the event
the taxpayer is not notified of a rejection of the taxpayer's appraisal within
such ten-day period, the taxpayer's appraisal value shall become
final. In the event that the county board
of tax assessors neither accepts nor rejects the value set out in the certified
appraisal within
such 45 day
period
45 days after
receipt of the certified appraisal, then
the certified appraisal shall become the final
value, and the
filing fees shall be returned to the
taxpayer. In any case where a taxpayer
properly filed for the 2009 tax year a notice of binding arbitration appeal and
provided the required certified appraisal in accordance with this paragraph and
the board of assessors neither accepted nor rejected the value set out in such
certified appraisal within the 30 day period formerly specified under this
subparagraph, then for purposes of the 2009 tax year, the value set forth in the
taxpayer's certified appraisal shall be deemed the final value. All papers and
information certified to the clerk shall become a part of the record on
arbitration. At the time of certification of the appeal, the county board of
tax assessors shall serve the taxpayer and the taxpayer's attorney of record, if
any, or employee with a copy of the certification along with any other papers
specified by the person seeking arbitration along with the civil action file
number assigned to the appeal. Within 15 days of filing the certification to
the clerk of the superior court, the
presiding
or chief judge of the superior court of
the circuit in which the property is located shall issue an order authorizing
the arbitration.
(B)
At any point, the county board of tax assessors and the taxpayer may execute a
signed, written agreement establishing the fair market value without entering
into or completing the arbitration process. The fair market value as set forth
in such agreement shall become the final value.
(B)(C)
The arbitration shall be conducted pursuant to the following
procedure:
(i)
The county
board of tax assessors shall include in the notice of rejection of the
taxpayer's certified appraisal a notice of a meeting time and place to decide
upon an arbitrator, to occur within 60 days after the date of sending the
rejection of the taxpayer's certified appraisal. If such meeting is not
scheduled by the county board of tax assessors within such 60 day period, the
taxpayer's certified appraisal shall become the final determination of value.
Following the notification of the taxpayer of the date and time of the meeting,
the taxpayer shall be authorized to exercise a one-time option of changing the
date and time of the meeting to a date and time acceptable to the
taxpayer. If the parties agree, the
matter shall be submitted to a single arbitrator chosen by the parties.
Only
if
If
the parties cannot agree on the single arbitrator, the arbitrator shall be
chosen by the
presiding
or chief judge of the superior court of
the circuit in which the property is located
within 30 days
after the filing of a petition by either
party;
(ii)
In order to be qualified to serve as an arbitrator, a person shall be classified
as a state certified general real property appraiser or state certified
residential real property appraiser pursuant to the rules and regulations of the
Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board and
shall have experience or expertise in appraising the type of property that is
the subject of the arbitration;
(iii)
The arbitrator, within 30 days after his or her appointment, shall set a time
and place to hear evidence and testimony from both parties. The arbitrator
shall provide written notice to the parties personally or by registered or
certified mail or statutory overnight delivery not less than
ten
30
days before the hearing.
Such written
notice shall advise each party that documents or other written evidence and a
final submitted value to be presented at the hearing by a party must be provided
to the other party not less than seven days prior to the time of the hearing and
that any failure to comply with this requirement, unless waived by mutual
written agreement of such parties, shall be grounds for a continuance or for
exclusion of such documents or other written
evidence. The
arbitrator, in
consultation with the parties, may adjourn
or postpone the hearing.
Following
notification of the taxpayer of the date and time of the hearing, the taxpayer
shall be authorized to exercise a one-time option of changing the date and time
of the hearing to a date and time acceptable to the
taxpayer. The
presiding
or chief judge of the superior court of
the circuit in which the property is located may direct the arbitrator to
proceed promptly with the hearing and the determination of the appeal upon
application of any
party. The
hearing shall occur in the county in which the property is located or such other
place as may be agreed upon in writing by the
parties;
(iv)
At the hearing, the parties shall be entitled to be heard, to present documents,
testimony, and other matters, and to cross-examine witnesses. The arbitrator
may hear and determine the controversy upon the documents, testimony, and other
matters produced notwithstanding the failure of a party duly notified to
appear;
(v)
The arbitrator shall maintain a record of all pleadings, documents, testimony,
and other matters introduced at the hearing. The arbitrator or any party to the
proceeding may have the proceedings transcribed by a court
reporter;
(vi)
The provisions of this paragraph may be waived at any time by written consent of
the taxpayer and the board of tax assessors;
(vii)
At the conclusion of the hearing, the arbitrator shall render a decision
regarding the value of the property subject to arbitration;
(viii)
In order to determine the value, the arbitrator shall consider
a
single
the
final value for the property submitted by
the board of assessors and
a
single
the
final value submitted by the taxpayer.
The taxpayer shall be responsible for the cost of any appraisal by the
taxpayer's appraiser;
(ix)
Upon consideration of the
single
final
value submitted by the board of assessors and the
single
final
value submitted by the taxpayer, and evidence supporting the values submitted by
the board of assessors and the taxpayer, the arbitrator shall determine which
value is the value for the property under appeal;
(x)
If the taxpayer's value is determined by the arbitrator to be the value, the
county shall be responsible for the clerk of the superior court's fees, if any,
and the fees and costs of such arbitrator. If the board of tax assessors' value
is determined by the arbitrator to be the value, the taxpayer shall be
responsible for the clerk of the superior court's fees, if any, and the fees and
costs of such arbitrator; and
(xi)
The board of tax assessors shall have the burden of proving its opinion of value
and the validity of its proposed assessment by a preponderance of
evidence.
(4)
The provisions in subsection (c) of Code Section 48-5-299 shall apply to the
valuation established or rendered by any county board of equalization,
arbitrator, hearing officer, or superior court.
(5)
If the county's tax bills are issued before an arbitrator has rendered its
decision on property which is on appeal, the county board of tax assessors shall
specify to the county tax commissioner the
higher of
the taxpayer's return valuation or 85 percent of the
current
prior
year's valuation as set by the county board of tax
assessors.
This
unless the
property in issue has been issued a building permit and structural improvements
have occurred, or structural improvements have been made without a building
permit, in which case, it shall specify 85 percent of the current year's
valuation as set by the county board of assessors. Depending on the
circumstances of the property, this amount
shall be the basis for a temporary tax bill to be
issued;
provided, however, that the taxpayer may elect to pay the temporary tax bill in
the amount of 100 percent of the current year's valuation if no property
improvement has occurred. The county tax commissioner shall have the authority
to adjust such tax bill to reflect the 100 percent value as requested by the
taxpayer. Such tax bill shall be
accompanied by a notice to the taxpayer that the bill is a temporary tax bill
pending the outcome of the appeal process. Such notice shall also indicate that
upon resolution of the appeal, there may be additional taxes due or a refund
issued.
(g)
Appeals to the superior
court.
(1)
The taxpayer or the county board of tax assessors may appeal decisions of the
county board of equalization or hearing officer, as applicable, to the superior
court of the county in which the property lies. By mutual written agreement,
the taxpayer and the county board of tax assessors may waive an appeal to the
county board of equalization and initiate an appeal under this subsection. A
county board of tax assessors shall not appeal a decision of the county board of
equalization or hearing officer, as applicable, changing an assessment by 20
percent or less unless the board of tax assessors gives the county governing
authority a written notice of its intention to appeal, and, within ten days of
receipt of the notice, the county governing authority by majority vote does not
prohibit the appeal. In the case of a joint city-county board of tax assessors,
such notice shall be given to the city and county governing authorities, either
of which may prohibit the appeal by majority vote within the allowed period of
time.
(2)
An appeal by the taxpayer as provided in paragraph (1) of this subsection shall
be effected by e-mailing, if the county board of tax assessors has adopted a
written policy consenting to electronic service, or by mailing to or filing with
the county board of tax assessors a written notice of appeal. An appeal by the
county board of tax assessors shall be effected by giving notice to the
taxpayer. The notice to the taxpayer shall be dated and shall contain the name
and the last known address of the taxpayer. The notice of appeal shall
specifically state the grounds for appeal. The notice shall be mailed or filed
within 30 days from the date on which the decision of the county board of
equalization or hearing officer is mailed pursuant to subparagraph (e)(6)(D) or
paragraph (6) of subsection (e.1) of this Code section. The county board of tax
assessors shall certify to the clerk of the superior court the notice of appeal
and any other papers specified by the person
appealing,
including, but not limited to, the staff information from the file used by the
county board of tax assessors, the county board of equalization, or the hearing
officer. All papers and information certified to the clerk shall become a part
of the record on appeal to the superior court. At the time of certification of
the appeal, the county board of tax assessors shall serve the taxpayer and his
or her attorney of record, if any, with a copy of the notice of appeal and with
the civil action file number assigned to the appeal. Such service shall be
effected in accordance with subsection (b) of Code Section 9-11-5. No
discovery, motions, or other pleadings may be filed by the county board of tax
assessors in the appeal until such service has been made.
(3)
The appeal shall constitute a de novo action. The board of tax assessors shall
have the burden of proving its opinions of value and the validity of its
proposed assessment by a preponderance of evidence. Upon a failure of the board
of tax assessors to meet such burden of proof, the court may, upon motion or sua
sponte,
authorize
the finding
find
that the value asserted by the taxpayer is
unreasonable
and
reasonable and
the fair market value of the property, or declare a
mistrial
authorize
the determination of the final value of the
property.
(4)(A)
The appeal shall be placed on the court's next available jury or bench trial
calendar, at the taxpayer's election, following the filing of the appeal unless
continued by the court upon a showing of good cause. If only questions of law
are presented in the appeal, the appeal shall be heard as soon as practicable
before the court sitting without a jury. Each hearing before the court sitting
without a jury shall be held within 30 days following the date on which the
appeal is filed with the clerk of the superior court. The time of any hearing
shall be set in consultation with the taxpayer and at a time acceptable to the
taxpayer between the hours of 8:00 A.M. and 7:00 P.M. on a business
day.
(B)(i)
The county board of tax assessors shall use the valuation of the county board of
equalization or the hearing officer, as applicable, in compiling the tax digest
for the county. If the final determination of value on appeal is less than the
valuation set by the county board of equalization or hearing officer, as
applicable, the taxpayer shall receive a deduction in such taxpayer's taxes for
the year in question. Such deduction shall be refunded to the taxpayer
or to the
entity or transferee that paid the taxes
and shall include interest on the amount of such deduction at the same rate as
specified in Code Section 48-2-35 which shall accrue from November 15 of the
taxable year in question or the date the final installment of the tax was due or
was paid, whichever is later. In no event shall the amount of such interest
exceed $150.00.
(ii)
If the final determination of value on appeal is 80 percent or less of the
valuation set by the county board of equalization or hearing officer as to
commercial property, or 85 percent or less of the valuation set by the county
board of tax assessors as to other property, the taxpayer, in addition to the
interest provided for by this paragraph, shall recover costs of litigation and
reasonable attorney's fees incurred in the action.
Any appeal of
an award of attorney's fees by the county shall be specifically approved by the
governing authority of the county.
(iii)
If the final determination of value on appeal is greater than the valuation set
by the county board of equalization or hearing officer, as applicable, the
taxpayer shall be liable for the increase in taxes for the year in question due
to the increased valuation fixed on appeal with interest at the same rate as
specified in Code Section 48-2-35. Such interest shall accrue from November 15
of the taxable year in question or the date the final installment of tax was due
to the date the additional taxes are remitted, but in no event shall the amount
of such interest exceed $150.00.
(h)
Recording of
interviews. In the course of any
assessment, appeal, or arbitration, or any related proceeding, the taxpayer
shall be entitled to make recordings of any interview with any officer or
employee of the taxing authority relating to the valuation of the taxpayer's
property subject to such assessment, appeal, arbitration, or related proceeding,
at the taxpayer's expense and with equipment provided by the taxpayer, and no
such officer or employee may refuse to participate in an interview relating to
such valuation for reason of the taxpayer's choice to record such
interview.
(i)
Alternate
members. Alternate members of the county
board of equalization in the order in which selected shall serve:
(1)
As members of the county board of equalization in the event there is a permanent
vacancy on the board created by the death, ineligibility, removal from the
county, or incapacitating illness of a member or by any other circumstances. An
alternate member who fills a permanent vacancy shall be considered a member of
the board for the remainder of the unexpired term;
(2)
In any appeal with respect to which a member of the board is disqualified and
shall be considered a member of the board; or
(3)
In any appeal at a regularly scheduled or called meeting in the absence of a
member and shall be considered a member of the board.
(j)
Disqualification.
(1)
No member of the county board of equalization and no hearing officer shall serve
with respect to any appeal concerning which he or she would be subject to a
challenge for cause if he or she were a member of a panel of jurors in a civil
case involving the same subject matter.
(2)
The parties to an appeal to the county board of equalization or to a hearing
officer shall file in writing with the appeal, in the case of the person
appealing, or, in the case of the county board of tax assessors, with the
certificate transmitting the appeal, questions relating to the disqualification
of members of the county board of equalization or hearing officer. Each
question shall be phrased so that it can be answered by an affirmative or
negative response. The members of the county board of equalization or hearing
officer shall, in writing under oath within two days of their receipt of the
appeal, answer the questions and any question which may be adopted pursuant to
subparagraph (e)(1)(D) of this Code section. Answers of the county board of
equalization or hearing officers shall be part of the decision of the board or
hearing officer and shall be served on each party by first-class mail.
Determination of disqualification shall be made by the judge of the superior
court upon the request of any party when the request is made within two days of
the response of the board or hearing officer to the questions. The time
prescribed under subparagraph (e)(6)(A) of this Code section shall be tolled
pending the determination by the judge of the superior court.
(k)
Compensation.
Each member of the county board of equalization shall be compensated by the
county per diem for time expended in considering appeals. The compensation
shall be paid at a rate of not less than $25.00 per day and shall be determined
by the county governing authority. The attendance at required approved
appraisal courses shall be part of the official duties of a member of the board,
and he or she shall be paid for each day in attendance at such courses and shall
be allowed reasonable expenses necessarily incurred in connection with such
courses. Compensation pursuant to this subsection shall be paid from the county
treasury upon certification by the member of the days expended in consideration
of appeals.
(l)
Military
service. In the event of the absence of
an individual from such individual's residence because of duty in the armed
forces, the filing requirements set forth in paragraph (3) of subsection (f) of
this Code section shall be tolled for a period of 90 days. During this
period,
any member of the immediate family of the individual, or a friend of the
individual, may notify the tax receiver or the tax commissioner of the
individual's absence due to military service and submit written notice of
representation for the limited purpose of the appeal. Upon receipt of this
notice, the tax receiver or the tax commissioner shall initiate the
appeal.
(m)
Refunds.
In the event a refund is owed to the taxpayer, such refund shall be paid to the
taxpayer,
entity, or transferee who paid the taxes
within 60 days of the last date upon which an appeal may be filed, or the date
the final determination of value is established on appeal, whichever is later.
Any refund paid after the sixtieth day shall accrue interest from the sixtieth
day until paid with interest at the same rate as specified in Code Section
48-2-35.
(n)
Service of
notice. A notice of appeal to a board of
tax assessors under subsection (e), (e.1), (f), or (g) of this Code section
shall be deemed filed as of the date of the United States Postal Service
postmark, receipt of delivery by statutory overnight delivery, or, if the board
of tax assessors has adopted a written policy consenting to electronic service,
by transmitting a copy to the board of tax assessors via e-mail in portable
document format using all e-mail addresses provided by the board of tax
assessors and showing in the subject line of the e-mail message the words
'STATUTORY ELECTRONIC SERVICE' in capital letters. Service by mail, statutory
overnight delivery, or electronic transmittal is complete upon such service.
Proof of service may be made within 45 days of receipt of the notice of current
assessment to the taxpayer by certificate of the taxpayer, the taxpayer's
attorney, or the taxpayer's employee by written admission or by affidavit.
Failure to make proof of service shall not affect the validity of
service.
(o)
When a taxpayer authorizes an attorney in writing to act on the taxpayer's
behalf, all notices required to be provided to the taxpayer regarding hearing
times, dates, certifications, or official actions shall instead be provided to
such attorney."
SECTION
11.
Said
title is further amended by revising subsection (b) of Code Section 48-5-345,
relating to county tax digests and deviations from certain assessment ratios,
and by adding a new subsection to read as follows:
"(b)
Each year the commissioner shall determine if the overall assessment ratio for
each county, as computed by the state auditor under paragraph (8) of subsection
(b) of Code Section 48-5-274, deviates substantially from the proper assessment
ratio as provided in Code Section 48-5-7, and if such deviation exists, the
commissioner shall assess against the county governing authority additional
state tax in an amount equal to the difference between the amount the state's
levy of
one-quarter of a mill would have produced
if the digest had been at the proper assessment ratio and the amount the digest
that is actually used for collection purposes will produce. The commissioner
shall notify the county governing authority annually of the amount so
assessed,
and this amount shall be due and payable not later than five days after all
appeals have been exhausted or the time for appeal has expired or the final date
for payment of taxes in the county, whichever comes latest, and shall bear
interest at the rate specified in Code Section 48-2-40 from the due
date.
(c)
Beginning with tax digests on or after January 1, 2012, no county shall be
subject to the assessment authorized by subsection (b) of this Code section.
This subsection shall stand automatically repealed on December 31,
2014."
SECTION
12.
Said
title is further amended in Code Section 48-5-346, relating to the effect of
conditionally approving certain subsequent county tax digests, by adding a new
subsection to read as follows:
"(e)
Beginning with tax digests on or after January 1, 2012, no county shall be
subject to the penalty authorized by paragraph (2) of subsection (a) of this
Code section. This subsection shall stand automatically repealed on December
31, 2014."
SECTION
13.
Said
title is further amended by revising Code Section 48-5-359.1, relating to
contracts to assess and collect municipal taxes and prepare tax digests, as
follows:
"48-5-359.1.
(a)(1)(A)
This paragraph shall apply to a county which has fewer than 50,000 tax parcels
within such county.
(B)
Any county and any municipality wholly or partially located within such county
may contract, subject to approval by the tax commissioner of the county, for the
tax commissioner to prepare the tax digest for such municipality; to assess and
collect municipal taxes in the same manner as county taxes; and, for the purpose
of collecting such municipal taxes, to invoke any remedy permitted for
collection of municipal taxes. Any contract authorized by this subsection
between the county governing authority and a municipality shall specify an
amount to be paid by the municipality to the county which amount will
substantially approximate the cost to the county of providing the service to the
municipality. Notwithstanding the provisions of any other law, the tax
commissioner is authorized to contract for and to accept, receive, and retain
compensation from the municipality for such additional duties and
responsibilities in addition to that compensation provided by law to be paid to
the tax commissioner by the county.
(2)(A)
This paragraph shall apply to any county which has 50,000 or more tax parcels
within such county.
(B)
Any county and any municipality wholly or partially located within such county
may contract for the tax commissioner to prepare the tax digest for such
municipality; to assess and collect municipal taxes in the same manner as county
taxes; and, for the purpose of collecting such municipal taxes, to invoke any
remedy permitted for collection of municipal taxes. Any contract authorized by
this subsection between the county governing authority
and,
a
municipality,
and the tax commissioner shall specify an
amount to be paid by the municipality to the county which amount will
substantially approximate the cost to the county of providing the service to the
municipality. Notwithstanding the provisions of any other law, the tax
commissioner is authorized to accept, receive, and retain compensation from the
county for such additional duties and responsibilities in addition to that
compensation provided by law to be paid to the tax commissioner by the county.
A tax
commissioner shall be specifically prohibited from contracting directly with a
municipality and accepting, receiving, or retaining compensation from the
municipality for such additional duties and responsibilities; provided, however,
that he or she may be additionally compensated by the county for such additional
duties and responsibilities.
(2)
No contract between a municipality and a tax commissioner which was entered into
under this Code section prior to the effective date of this Code section and
which provides in any manner for such tax commissioner to be compensated
directly and personally for rendering any service in his or her official
capacity for such municipality shall be in any way renewed or extended. Such
contract shall remain in force and effect only until the expiration date
specified in such contract, without any automatic renewal being able to
occur.
(3)
No contract between a municipality and a tax commissioner shall be entered into
under this Code section on or after the effective date of this Code
section.
(b)
Any contract, extension, or renewal which violates any provision of this Code
section shall be deemed contrary to public policy and shall be
unenforceable.
(b)(c)
With respect to any county for which the office of tax commissioner has not been
created, any reference in subsection (a)
or
(d) of this Code section to the tax
commissioner shall be deemed to refer to the tax receiver and the tax
collector.
(d)
Any county and any municipality wholly or partially located within such county
may contract for the tax commissioner of the county, with the consent of the tax
commissioner, to prepare the tax digest for such municipality; to assess and
collect municipal taxes in the same manner as county taxes; and, for the purpose
of collecting such municipal taxes, to invoke any remedy permitted for
collection of municipal taxes. Any contract authorized by this subsection
between the county governing authority and a municipality shall specify an
amount to be paid by the municipality to the county which amount will
substantially approximate the cost to the county of providing the service to the
municipality. The tax commissioner is specifically prohibited from contracting
directly with a municipality, and accepting, receiving, and retaining
compensation from the municipality for such additional duties and
responsibilities."
SECTION
14.
Said
title is further amended by revising subsections (b) and (c) of Code Section
48-5-380, relating to refunds of certain taxes and license fees by counties and
municipalities, as follows:
"(b)
In any case in which it is determined that
an
erroneous or illegal collection of any tax or license fee has been made by a
county or municipality or that a taxpayer has voluntarily or involuntarily
overpaid any tax or license fee
grounds for a
refund exist under subsection (a) of this Code
section, the taxpayer from whom the tax or
license fee was collected may file a claim for a refund with the governing
authority of the county or municipality at any time within one year or, in the
case of taxes, three years after the date of the payment of the tax or license
fee to the county or municipality. The claim for refund shall be in writing and
shall be in the form and shall contain the information required by the
appropriate governing authority. The claim shall include a summary statement of
the grounds upon which the taxpayer relies. In the event the taxpayer desires a
conference or hearing before the governing authority in connection with any
claim for a refund, the taxpayer shall so specify in writing in the claim. If
the claim conforms to the requirements of this Code section, the governing
authority shall grant a conference at a time specified by the governing
authority. The governing authority shall consider information contained in the
taxpayer's claim for a refund and such other information as is available. The
governing authority shall approve or disapprove the taxpayer's claim and shall
notify the taxpayer of its action. In the event any claim for refund is
approved, the governing authority shall proceed under subsection (a) of this
Code section to give effect to the terms of that subsection. No refund provided
for in this Code section shall be assignable.
(c)
Any taxpayer whose claim for refund is denied by the governing authority of the
county or municipality or whose claim is not denied or approved by the governing
authority within
one
year
180
days from the date of filing the claim
shall have the right to bring an action for a refund in the superior court of
the county in which the claim arises. No action or proceeding for the recovery
of a refund shall be commenced before the expiration of
one
year
180
days from the date of filing the claim for
refund unless the governing authority of the county or municipality renders a
decision on the claim within the
one
year
180
day period. No action or proceeding for
the recovery of a refund shall be commenced after the expiration of
one
year
180
days from the date the claim is denied.
The one
year
180
day period prescribed in this subsection
for filing an action for a refund shall be extended for such period as may be
agreed upon in writing between the taxpayer and the governing authority of the
county or municipality during the
one
year
180
day period or any extension of the
one-year
180
day period."
SECTION
15.
Said
title is further amended by revising subsection (b) of Code Section 48-6-2,
relating to real estate transfer tax exemptions, as follows:
"(b)
In order to exercise any exemption provided in this Code section, the total
consideration of the transfer shall be
shown, and the
fair market value of real and personal property conveyed shall be shown on the
form prescribed in subsection (c) Code Section
48-6-4."
SECTION
16.
Said
title is further amended by revising subsections (a), (b), and (c) of Code
Section 48-6-4, relating to real estate transfer tax payment as certain filing
prerequisites, as follows:
"(a)
It is the intent of the General Assembly that the tax imposed by this article be
paid to the clerk of the superior court or his or her
deputy, and
that the fair market value of real and personal property conveyed shall be shown
separately on the form prescribed in subsection (c) of this Code
section, prior to and as a prerequisite to
the filing for record of any deed, instrument, or other writing described in
Code Section 48-6-1.
(b)
No deed, instrument, or other writing described in Code Section 48-6-1 shall be
filed for record or recorded in the office of the clerk of the superior court or
filed for record or recorded in or on any other official record of this state or
of any county until the tax imposed by this article has been paid
and until the
fair market value of real and personal property conveyed has been shown
separately on the form prescribed in subsection (c) of this Code
section; provided, however, that any such
deed, instrument, or other writing filed or recorded which would otherwise
constitute constructive notice shall constitute such notice whether or not such
tax was in fact paid.
(c)
The amount of tax to be paid on a deed, instrument, or other writing shall be
determined on the basis of written disclosure of the consideration or value of
the interest in the property granted, assigned, transferred, or otherwise
conveyed. The disclosure
of the amount
of tax and the fair market value shall be
made on a form or in electronic format prescribed by the commissioner and
provided by the clerk of the superior court. By the fifteenth day of the month
following the month the deed, instrument, or other writing is recorded, a
physical or electronic copy of each disclosure shall be forwarded or made
available electronically to the state auditor and to the tax commissioner and
the board of tax assessors in the county where the deed, instrument, or other
writing is recorded."
SECTION
17.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval and shall apply to the ad valorem tax year
beginning January 1, 2013, as well as all future ad valorem tax
years.
SECTION
18.
All
laws and parts of laws in conflict with this Act are repealed.