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SB 309 - Ad Valorem Tax - evaluation, re- valuation provisions cert. cities

Polak, Michael (42nd)

Status Summary	SC:	F&PU	HC:	SPCA	FR:	01/13/00	LA:	04/27/00	Signed by Governor

First Reader Summary

A bill to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to change certain provisions regarding the assessment, evaluation, and revaluation of ad valorem taxes in any municipal corporation which lies in two or more counties of this state and in which the majority of the population of such municipal corporation resides within 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 and which has an independent school system coextensive with its boundaries; to change certain provisions regarding municipalities contracting with county tax commissioners to assess and collect municipal taxes; to repeal conflicting laws; and for other purposes.

SB 309 00                                            SB309/AP 
 
      SENATE BILL 309 
 
      By:  Senator Polak of the 42nd 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 2 of Article 5 of Chapter 5 of Title 48 of the 
  1- 2  Official Code of Georgia Annotated, relating to county 
  1- 3  boards of tax assessors, so as to change certain provisions 
  1- 4  regarding ascertainment of taxable property; to provide for 
  1- 5  certain assessment adjustments with respect to 
  1- 6  municipalities located in more than one county; to repeal 
  1- 7  certain provisions regarding the assessment, evaluation, and 
  1- 8  revaluation of ad valorem taxes in any municipal corporation 
  1- 9  which lies in two or more counties of this state and in 
  1-10  which the majority of the population of such municipal 
  1-11  corporation resides within any county of this state having a 
  1-12  population of 400,000 or more according to the United States 
  1-13  decennial census of 1990 or any future such census and which 
  1-14  has an independent school system coextensive with its 
  1-15  boundaries; to change certain provisions regarding appeals 
  1-16  of property in a municipality located in more than one 
  1-17  county; to provide an effective date; to repeal conflicting 
  1-18  laws; and for other purposes. 
 
  1-19       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-20                           SECTION 1. 
 
  1-21  Part 2 of Article 5 of Chapter 5 of Title 48 of the Official 
  1-22  Code of Georgia Annotated, relating to county boards of tax 
  1-23  assessors, is amended by adding a new subsection at the end 
  1-24  of Code Section 48-5-299, relating to ascertainment of 
  1-25  taxable property, to be designated subsection (d), to read 
  1-26  as follows: 
 
  1-27    "(d) When real or personal property is located within a 
  1-28    municipality whose boundaries extend into more than one 
  1-29    county, it shall be the duty of each board of tax 
  1-30    assessors of a county, wherein a portion of the 
  1-31    municipality lies, to cooperatively investigate diligently 
  1-32    into whether the valuation of such property is uniformly 
  1-33    assessed with other properties located within the 
  1-34    municipality but outside the county where such property is 
  1-35    located.  Such investigation shall include, but is not 
 
 
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  2- 1    limited to, an analysis of the assessment to sales ratio 
  2- 2    of properties that have recently sold within the 
  2- 3    municipality and a comparison of the average assessment 
  2- 4    level of such properties by the various counties wherein a 
  2- 5    portion of the municipality lies.  The respective boards 
  2- 6    shall exchange such information as will facilitate this 
  2- 7    investigation and make any necessary adjustments to the 
  2- 8    assessment of the real and personal property that is 
  2- 9    located in their respective counties within the 
  2-10    municipality to achieve a uniform assessment of such 
  2-11    property throughout the municipality.  Any uniformity 
  2-12    adjustments pursuant to this subsection shall only apply 
  2-13    to the assessment used for municipal ad valorem tax 
  2-14    purposes within the applicable county." 
 
  2-15                           SECTION 2. 
 
  2-16  Said part is further amended by striking paragraph (4) of 
  2-17  subsection (a) of Code Section 48-5-311, relating to county 
  2-18  boards of equalization, and inserting in its place a new 
  2-19  paragraph (4) to read as follows: 
 
  2-20      (4)(A)(i) Until December 31, 1996, any municipal 
  2-21      corporation which lies in two or more counties of this 
  2-22      state and in which the majority of the population of 
  2-23      such municipal corporation resides within any county of 
  2-24      this state having a population of 400,000 or more 
  2-25      according to the United States decennial census of 1990 
  2-26      or any future such census and which has an independent 
  2-27      school system coextensive with its boundaries shall 
  2-28      contract with the county in which the majority of the 
  2-29      population of such municipal corporation resides to 
  2-30      provide for the assessment, evaluation, and revaluation 
  2-31      of ad valorem taxes on property which lies in any 
  2-32      portion of such municipal corporation located in a 
  2-33      county other than the contracting county and to provide 
  2-34      for the contracting county to process, hear, and dispose 
  2-35      of all administrative appeals of property tax 
  2-36      assessments relating to such property.  
 
  2-37          (ii) On and after January 1, 1997, any municipal 
  2-38          corporation which lies in two or more counties of 
  2-39          this state and in which the majority of the 
  2-40          population of such municipal corporation resides 
  2-41          within any county of this state having a population 
  2-42          of 400,000 or more according to the United States 
  2-43          decennial census of 1990 or any future such census 
  2-44          and which has an independent school system 
 
 
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  3- 1          coextensive with its boundaries may contract with 
  3- 2          the county in which the majority of the population 
  3- 3          of such municipal corporation resides to provide for 
  3- 4          the assessment, evaluation, and revaluation of ad 
  3- 5          valorem taxes on property which lies in any portion 
  3- 6          of such municipal corporation located in a county 
  3- 7          other than the contracting county and to provide for 
  3- 8          the contracting county to process, hear, and dispose 
  3- 9          of all administrative appeals of property tax 
  3-10          assessments relating to such property.  
 
  3-11        (B) Any municipal corporation which enters into any 
  3-12        contract under division (i) or (ii) of subparagraph 
  3-13        (A) of this paragraph shall obligate itself by such 
  3-14        contract to reimburse the contracting county for the 
  3-15        actual costs incurred by such county for providing the 
  3-16        services described in division (i) or (ii) of 
  3-17        subparagraph (A) of this paragraph Reserved." 
 
  3-18                           SECTION 3. 
 
  3-19  Said part is further amended by striking paragraph (1) of 
  3-20  subsection (e) of Code Section 48-5-311, relating to county 
  3-21  boards of equalization, and inserting in its place a new 
  3-22  paragraph (1) to read as follows: 
 
  3-23        "(1)(A) Any resident or nonresident taxpayer may 
  3-24        appeal from an assessment by the county board of tax 
  3-25        assessors to the county board of equalization or to an 
  3-26        arbitrator or arbitrators as to matters of taxability, 
  3-27        uniformity of assessment, and value, and, for 
  3-28        residents, as to denials of homestead exemptions. 
 
  3-29        (B) In addition to the grounds enumerated in 
  3-30        subparagraph (A) of this paragraph, any resident or 
  3-31        nonresident taxpayer having property that is located 
  3-32        within a municipality, the boundaries of which 
  3-33        municipality extend into more than one county, may 
  3-34        also appeal from an assessment on such property by the 
  3-35        county board of tax assessors to the county board of 
  3-36        equalization or to an arbitrator or arbitrators as to 
  3-37        matters of uniformity of assessment of their property 
  3-38        with other properties located within such 
  3-39        municipality, and any uniformity adjustments to the 
  3-40        assessment that may result from such appeal shall only 
  3-41        apply for municipal ad valorem tax purposes. 
 
  3-42        (C) Appeals to the county board of equalization shall 
  3-43        be conducted in the manner provided in paragraph (2) 
 
 
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  4- 1        of this subsection.  Appeals to an arbitrator or 
  4- 2        arbitrators shall be conducted in the manner specified 
  4- 3        in subsection (f) of this Code section.  Such appeal 
  4- 4        proceedings shall be conducted between the hours of 
  4- 5        8:00 A.M. and 7:00 P.M. on a business day.  Following 
  4- 6        the notification of the taxpayer of the date and time 
  4- 7        of their scheduled hearing, the taxpayer shall be 
  4- 8        authorized to exercise a one-time option of changing 
  4- 9        the date and time of the taxpayer's scheduled hearing 
  4-10        to a day and time acceptable to the taxpayer." 
 
  4-11                           SECTION 4. 
 
  4-12  This Act shall become effective upon its approval by the 
  4-13  Governor or upon its becoming law without such approval. 
 
  4-14                           SECTION 5. 
 
  4-15  All laws and parts of laws in conflict with this Act are 
  4-16  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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