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03 LC 18 2670S
The House Committee on Ways and Means offers the following substitute to HB 58:
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Article 3 of Chapter 2 of Title 48 of the Official
Code of Georgia Annotated, relating to state enforcement regarding revenue laws,
so as to provide for additional requirements of the state revenue commissioner
in the event a tax lien is erroneously placed on property of a taxpayer; to
repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article 3 of Chapter 2 of Title 48 of the Official Code of
Georgia Annotated, relating to state enforcement regarding revenue laws, is
amended by adding a new Code section at the end thereof, to be designated Code
Section 48_2_85, to read as
follows:
"48_2_85.
In any case where it has been finally determined either judicially or administratively that a taxpayer´s property has erroneously been made subject to a state tax lien, the commissioner shall not correct the department´s records regarding the taxpayer merely to reflect that the issue has been resolved but shall affirmatively remove all such references to such erroneous lien from such records."
"48_2_85.
In any case where it has been finally determined either judicially or administratively that a taxpayer´s property has erroneously been made subject to a state tax lien, the commissioner shall not correct the department´s records regarding the taxpayer merely to reflect that the issue has been resolved but shall affirmatively remove all such references to such erroneous lien from such records."
SECTION 2.
All laws and parts of laws in conflict with this Act are
repealed.