HB 10 - Ad valorem taxes & license fees; time limitation for refunds

First Reader Summary

A BILL to amend Code Section 48-5-380 of the Official Code of Georgia Annotated, relating to refunds of taxes and license fees by counties and municipalities, so as to change the period of limitations for such refunds; and for other purposes.

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HB 10                                              LC 21 4060 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-380 of the Official Code of 
  1- 2  Georgia Annotated, relating to refunds of taxes and license 
  1- 3  fees by counties and municipalities, so as to change the 
  1- 4  period of limitations for such refunds; to provide for 
  1- 5  applicability; to repeal conflicting laws; and for other 
  1- 6  purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Code Section 48-5-380 of the Official Code of Georgia 
  1-10  Annotated, relating to refunds of taxes and license fees by 
  1-11  counties and municipalities, is amended by striking in its 
  1-12  entirety subsection (b) and inserting in lieu thereof the 
  1-13  following: 
 
  1-14    "(b) In any case in which it is determined that an 
  1-15    erroneous or illegal collection of any tax or license fee 
  1-16    has been made by a county or municipality or that a 
  1-17    taxpayer has voluntarily or involuntarily overpaid any tax 
  1-18    or license fee, the taxpayer from whom the tax or license 
  1-19    fee was collected may file a claim for a refund with the 
  1-20    governing authority of the county or municipality at any 
  1-21    time within one year or, in the case of taxes, three 20 
  1-22    years after the date of the payment of the tax or license 
  1-23    fee to the county or municipality. The claim for refund 
  1-24    shall be in writing and shall be in the form and shall 
  1-25    contain the information required by the appropriate 
  1-26    governing authority. The claim shall include a summary 
  1-27    statement of the grounds upon which the taxpayer relies. 
  1-28    In the event the taxpayer desires a conference or hearing 
  1-29    before the governing authority in connection with any 
  1-30    claim for a refund, he shall so specify in writing in the 
  1-31    claim. If the claim conforms to the requirements of this 
  1-32    Code section, the governing authority shall grant a 
  1-33    conference at a time specified by the governing authority. 
  1-34    The governing authority shall consider information 
  1-35    contained in the taxpayer's claim for a refund and such 
 
 
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  2- 1    other information as is available. The governing authority 
  2- 2    shall approve or disapprove the taxpayer's claim and shall 
  2- 3    notify the taxpayer of its action. In the event any claim 
  2- 4    for refund is approved, the governing authority shall 
  2- 5    proceed under subsection (a) of this Code section to give 
  2- 6    effect to the terms of that subsection. No refund provided 
  2- 7    for in this Code section shall be assignable." 
 
  2- 8                           SECTION 2. 
 
  2- 9  The provisions of this Act shall apply to taxes paid prior 
  2-10  to July 1, 1997, as well as to taxes paid on or after that 
  2-11  date. 
 
  2-12                           SECTION 3. 
 
  2-13  All laws and parts of laws in conflict with this Act are 
  2-14  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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