09 LC
18 7696
House
Bill 95
By:
Representative Scott of the
153rd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-306 of the Official Code of Georgia Annotated, relating
to notice of changes made to a taxpayer's ad valorem tax return, so as to
require additional information in such notices; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-306 of the Official Code of Georgia Annotated, relating to notice
of changes made to a taxpayer's ad valorem tax return, is amended by revising
paragraph (1) of subsection (b) as follows:
"(1)
The notice required to be given by the county board of tax assessors under
subsection (a) of this Code section shall be dated and shall contain the name
and last known address of the taxpayer. If the assessment of the value of the
taxpayer's property is changed, the notice shall contain:
(A)
The amount of the previous assessment;
(B)
The amount of the current assessment;
(C)
The year for which the new assessment is applicable;
(D)
A brief description of the assessed property broken down into real and personal
property classifications;
(E)
The fair market value of property of the taxpayer subject to taxation and the
assessed value of the taxpayer's property subject to taxation after being
reduced;
and
(F)
The amount of
property taxes for the immediately preceding taxable year;
(G)
The estimated amount of property taxes for the current taxable year based upon
the new assessment and the millage rate for the immediately preceding taxable
year; and
(F)(H)
The name and phone number of the person in the assessors' office
that
who
is administratively responsible for the handling of the appeal and
that
who
the taxpayer may contact if
they
have
the taxpayer
has questions about the reasons for the
assessment change or the appeals process."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.