HB 133 - Co bds of tax assessors; authority to summon; exclude cert schedules

First Reader Summary

A BILL to amend Code Section 48-5-300 of the Official Code of Georgia Annotated, relating to the authority of county boards of tax assessors to summon witnesses and require production of documents, so as to change the type of income tax information which is subject to such authority; and for other purposes.

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HB 133                                      LC 18 8257S 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-300 of the Official Code of 
  1- 2  Georgia Annotated, relating to the authority of county 
  1- 3  boards of tax assessors to summon witnesses and require 
  1- 4  production of documents, so as to change the type of income 
  1- 5  tax information which is subject to such authority; to 
  1- 6  provide an effective date; to repeal conflicting laws; and 
  1- 7  for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-5-300 of the Official Code of Georgia 
  1-11  Annotated, relating to the authority of county boards of tax 
  1-12  assessors to summon witnesses and require production of 
  1-13  documents, is amended by striking subsection (a) and 
  1-14  inserting in its place a new subsection (a) to read as 
  1-15  follows: 
 
  1-16      "(a)(1) Except as otherwise provided in paragraph (2) of 
  1-17      this subsection, the county board of tax assessors may 
  1-18      issue subpoenas for the attendance of witnesses and may 
  1-19      subpoena of any person any books, papers, or documents 
  1-20      which may contain any information material to any 
  1-21      question relative to the existence or liability of 
  1-22      property subject to taxation or to the identity of the 
  1-23      owner of property liable to taxation or relevant to 
  1-24      other matters necessary to the proper assessment of 
  1-25      taxes lawfully due the state or county. Such subpoenas 
  1-26      may be issued in the name of the board, shall be signed 
  1-27      by any one or more members of the board or by the 
  1-28      secretary of the board, and shall be served upon a 
  1-29      taxpayer or witness or any party required to produce 
  1-30      documents or records five days before the day upon which 
  1-31      any hearing by the board is scheduled at which the 
  1-32      attendance of the party or witness or the production of 
  1-33      such documents is required. 
 
 
 
 
 
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  2- 1      (2) The authority provided for in paragraph (1) of this 
  2- 2      subsection shall not apply to the following documents or 
  2- 3      records: 
 
  2- 4        (A) Any income tax records or returns; provided, 
  2- 5        however, that any income tax schedules or forms 
  2- 6        pertaining to real property shall be subject to the 
  2- 7        authority provided for in paragraph (1) of this 
  2- 8        subsection; 
 
  2- 9        (B) Any property appraisals prior to the appeal 
  2-10        process; 
 
  2-11        (C) All insurance policies; or 
 
  2-12        (D) Any individual tenant sales information; or 
 
  2-13        (E) Any ad valorem tax schedules pertaining to 
  2-14        personal property." 
 
  2-15                           SECTION 2. 
 
  2-16  This Act shall become effective on July 1, 1997. 
 
  2-17                           SECTION 3. 
 
  2-18  All laws and parts of laws in conflict with this Act are 
  2-19  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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