SB 137 - Ad Val. Tax - return revision, assessment provisions state wide

First Reader Summary

A bill to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide that certain provisions with respect to revising and assessing returns in all counties of this state having a population of not less than 81,300 nor more than 89,000 according to the United States decennial census of 1990 or any future such census shall be applicable state wide.

Page Numbers - 1/ 2/ 3

Code Sections - 48-5-302

SB 137                                            LC 18 7987S 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Chapter 5 of Title 48 of the Official Code of 
  1- 2  Georgia Annotated, relating to ad valorem taxation of 
  1- 3  property, so as to change certain provisions regarding the 
  1- 4  time the county board of tax assessors shall complete its 
  1- 5  revision and assessment of returns; to repeal certain 
  1- 6  provisions with respect to revising and assessing returns in 
  1- 7  all counties of this state having a population of not less 
  1- 8  than 81,300 nor more than 89,000 according to the United 
  1- 9  States decennial census of 1990 or any future such census 
  1-10  shall be applicable state wide; to change the time periods 
  1-11  for filing certain assessment appeals; to provide an 
  1-12  effective date; to provide for applicability; to repeal 
  1-13  conflicting laws; and for other purposes. 
 
  1-14       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-15                           SECTION 1. 
 
  1-16  Chapter 5 of Title 48 of the Official Code of Georgia 
  1-17  Annotated, relating to ad valorem taxation of property, is 
  1-18  amended by striking Code Section 48-5-302, relating to the 
  1-19  time for submission of digests to the county tax receiver or 
  1-20  tax commissioner, and inserting in its place a new Code 
  1-21  Section 48-5-302 to read as follows: 
 
  1-22    "48-5-302. 
 
  1-23    Each county board of tax assessors shall complete its 
  1-24    revision and assessment of the returns of taxpayers in its 
  1-25    respective county by June July 1 of each year, except 
  1-26    that, in all counties having a population of not less than 
  1-27    81,300 nor more than 89,000 according to the United States 
  1-28    decennial census of 1990 or any future such census, the 
  1-29    county board of tax assessors shall complete its revision 
  1-30    and assessment of the returns of taxpayers by April 15 of 
  1-31    each year providing for the collection and payment of ad 
  1-32    valorem taxes in installments such date shall be June 1 of 
  1-33    each year.  The tax receiver or tax commissioner shall 
 
 
 
 
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  2- 1    then immediately forward one copy of the completed digest 
  2- 2    to the commissioner for examination and approval." 
 
  2- 3                           SECTION 2. 
 
  2- 4  Said chapter is further amended by striking subparagraph 
  2- 5  (e)(2)(A) of Code Section 48-5-311, relating to county 
  2- 6  boards of equalization and the time for filing appeals of ad 
  2- 7  valorem tax assessments, and inserting in its place a new 
  2- 8  subparagraph (e)(2)(A) to read as follows: 
 
  2- 9        "(2)(A) An appeal shall be effected by mailing to or 
  2-10        filing with the county board of tax assessors a notice 
  2-11        of appeal within 45 30 days from the date of mailing 
  2-12        the notice pursuant to Code Section 48-5-306 except 
  2-13        that for counties or municipal corporations providing 
  2-14        for the collection and payment of ad valorem taxes in 
  2-15        installments the time for filing the notice of appeal 
  2-16        shall be 30 days.  A written objection to an 
  2-17        assessment of real property received by a county board 
  2-18        of tax assessors stating the location of the real 
  2-19        property and the identification number, if any, 
  2-20        contained in the tax notice shall be deemed a notice 
  2-21        of appeal by the taxpayer under the grounds listed in 
  2-22        paragraph (1) of this subsection.  Any such notice of 
  2-23        appeal which is mailed pursuant to this subparagraph 
  2-24        shall be deemed to be filed as of the date of the 
  2-25        United States Postal Service postmark on such notice 
  2-26        of appeal.  A written objection to an assessment of 
  2-27        personal property received by a county board of tax 
  2-28        assessors giving the account number, if any, contained 
  2-29        in the tax notice and stating that the objection is to 
  2-30        an assessment of personal property shall be deemed a 
  2-31        notice of appeal by the taxpayer under the grounds 
  2-32        listed in paragraph (1) of this subsection.  The 
  2-33        county board of tax assessors shall review the 
  2-34        valuation or denial in question and, if any changes or 
  2-35        corrections are made in the valuation or decision in 
  2-36        question, the board shall send a notice of the changes 
  2-37        or corrections to the taxpayer pursuant to Code 
  2-38        Section 48-5-306.  Such notice shall also explain the 
  2-39        taxpayer's right to appeal to the county board of 
  2-40        equalization as provided in subparagraph (C) of this 
  2-41        paragraph if the taxpayer is dissatisfied with the 
  2-42        changes or corrections made by the county board of tax 
  2-43        assessors." 
 
 
 
 
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  3- 1                           SECTION 3. 
 
  3- 2  Said chapter is further amended by striking paragraph (2) of 
  3- 3  subsection (f) of Code Section 48-5-311, relating to county 
  3- 4  boards of equalization and the time for filing arbitration 
  3- 5  appeals to ad valorem tax assessments, and inserting in its 
  3- 6  place a new paragraph (2) to read as follows: 
 
  3- 7      "(2) Following an election by the taxpayer under 
  3- 8      paragraph (1) of this subsection, an arbitration appeal 
  3- 9      shall be effected by the taxpayer's filing a written 
  3-10      notice of arbitration with the county board of tax 
  3-11      assessors.  The notice of arbitration shall specifically 
  3-12      state the grounds for arbitration. The notice shall be 
  3-13      filed within 45 30 days from the date of mailing the 
  3-14      notice pursuant to Code Section 48-5-306 except that for 
  3-15      counties or municipal corporations providing for the 
  3-16      collection and payment of ad valorem taxes in 
  3-17      installments the time for filing the notice of appeal 
  3-18      shall be 30 days.  The county board of tax assessors 
  3-19      shall certify to the clerk of the superior court the 
  3-20      notice of arbitration and any other papers specified by 
  3-21      the person seeking arbitration including, but not 
  3-22      limited to, the staff information from the file used by 
  3-23      the county board of tax assessors.  All papers and 
  3-24      information certified to the clerk shall become a part 
  3-25      of the record on arbitration.  Within 15 days of the 
  3-26      filing of the certification to the clerk of the superior 
  3-27      court, the judge shall issue an order authorizing the 
  3-28      arbitration and appointing a referee." 
 
  3-29                           SECTION 4. 
 
  3-30  This Act shall become effective on January 1, 1998, and 
  3-31  shall be applicable to all taxable years beginning on or 
  3-32  after January 1, 1998. 
 
  3-33                           SECTION 5. 
 
  3-34  All laws and parts of laws in conflict with this Act are 
  3-35  repealed. 
 
 
 
 
 
 
 
 
 
 
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