Georgia House of Representatives - 1995/1996 Sessions

HB 110 - Tax assessment; notice of appeal; time for filing

Page Numbers - 1/ 2

1. Ladd  59th             2. Crawford  129th         3. Crews  78th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
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               House          Action         Senate                                                 
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              1/9/95   Read 1st Time                                                                
              1/10/95  Read 2nd Time                                                                
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Rules Suspended to Introduce                                                                        
                                                                                                    
Code Sections amended: 48-5-311                                                                     


HB 110                                            LC 18 6427






                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-5-311 of the Official Code of
  1- 2  Georgia Annotated, relating to creation of county boards of
  1- 3  equalization and review and appeal of assessments, so as to
  1- 4  provide for appeals with respect to real property purchased
  1- 5  during a taxable year; to provide an effective date; to
  1- 6  provide for applicability; to repeal conflicting laws; and
  1- 7  for other purposes.

  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 9  Code Section 48-5-311 of the Official Code of Georgia
  1-10  Annotated, relating to creation of county boards of
  1-11  equalization and review and appeal of assessments, is
  1-12  amended by striking subparagraph (e)(2)(A) and inserting in
  1-13  its place a new subparagraph (e)(2)(A) to read as follows:

  1-14        "(2)(A) An appeal shall be effected by mailing to or
  1-15        filing with the county board of tax assessors a notice
  1-16        of appeal within 45 days from the date of mailing the
  1-17        notice pursuant to Code Section 48-5-306 except that
  1-18        for counties or municipal corporations providing for
  1-19        the collection and payment of ad valorem taxes in
  1-20        installments the time for filing the notice of appeal
  1-21        shall be 30 days; provided, however, that a purchaser
  1-22        of real property during a taxable year may mail or
  1-23        file such notice of appeal within 120 days of the
  1-24        closing date with respect to such real property, but
  1-25        in no event later than September 1 of the year of
  1-26        purchase.  A written objection to an assessment of
  1-27        real property received by a county board of tax
  1-28        assessors stating the location of the real property
  1-29        and the identification number, if any, contained in
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  1-31        the taxpayer under the grounds listed in paragraph (1)
  1-32        of this subsection.  Any such notice of appeal which
  1-33        is mailed pursuant to this subparagraph shall be
  1-34        deemed to be filed as of the date of the United States


                                 -1- (Index)

                                                  LC 18 6427

  2- 1        Postal Service postmark on such notice of appeal.  A
  2- 2        written objection to an assessment of personal
  2- 3        property received by a county board of tax assessors
  2- 4        giving the account number, if any, contained in the
  2- 5        tax notice and stating that the objection is to an
  2- 6        assessment of personal property shall be deemed a
  2- 7        notice of appeal by the taxpayer under the grounds
  2- 8        listed in paragraph (1) of this subsection.  The
  2- 9        county board of tax assessors shall review the
  2-10        valuation or denial in question and, if any changes or
  2-11        corrections are made in the valuation or decision in
  2-12        question, the board shall send a notice of the changes
  2-13        or corrections to the taxpayer pursuant to Code
  2-14        Section 48-5-306.  Such notice shall also explain the
  2-15        taxpayer's right to appeal to the county board of
  2-16        equalization as provided in subparagraph (C) of this
  2-17        paragraph if the taxpayer is dissatisfied with the
  2-18        changes or corrections made by the county board of tax
  2-19        assessors."

                         SECTION 2.

  2-20  This Act shall become effective on January 1, 1996, and
  2-21  shall be applicable to all taxable years beginning on or
  2-22  after that date.

                         SECTION 3.

  2-23  All laws and parts of laws in conflict with this Act are
  2-24  repealed.




















                                 -2- (Index)