09 LC 38 0897S(SCS)
Senate
Bill 240
By:
Senators Rogers of the 21st, Williams of the 19th, Pearson of the 51st, Staton
of the 18th and Johnson of the 1st
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 5 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to county boards of tax assessors, so as to revise
the arbitration procedures relative to the appeal of assessments for ad valorem
tax purposes; to provide for related matters; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 5 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to county boards of tax assessors, is amended by revising
subsections (f) and (g) of Code Section 48-5-311, relating to county boards of
equalization and appeals of ad valorem tax assessments, as follows:
"(f)
Arbitration.
(1)
At the option of the taxpayer an appeal shall be submitted to
arbitration.
(2)
Following an election by the taxpayer under paragraph (1) of this subsection, an
arbitration appeal shall be effected by the taxpayer´s filing a written
notice of arbitration with the county board of tax assessors. The notice of
arbitration shall specifically state the grounds for arbitration. The notice
shall be filed within 45 days from the date of mailing the notice pursuant to
Code Section 48-5-306 except that for counties or municipal corporations
providing for the collection and payment of ad valorem taxes in installments the
time for filing the notice of appeal shall be 30 days. The county board of tax
assessors shall certify to the clerk of the superior court the notice of
arbitration and any other papers specified by the person seeking arbitration
including, but not limited to, the staff information from the file used by the
county board of tax assessors. All papers and information certified to the
clerk shall become a part of the record on arbitration. Within 15 days of the
filing of the certification to the clerk of the superior court, the judge shall
issue an order authorizing the arbitration and appointing a
referee.
(3)
The arbitration of the correctness of the decision of the county board of tax
assessors shall be conducted pursuant to the procedures outlined in Article 2 of
Chapter 9 of Title 9 with the following exceptions:
(A)
If both
parties agree, the
The
matter
may
shall
be submitted to a single
arbitrator.
If both parties agree, the referee may serve as the single
arbitrator;
(B)
If the
parties do not agree to a single arbitrator, then three arbitrators shall hear
the appeal. Such arbitrators shall be appointed as provided in Code Section
9-9-67. If one or both parties are unable to select an arbitrator, the appeal
shall be heard by a single arbitrator who shall be appointed by the judge of the
superior court as provided in Code Section
9-9-67;
Prior to
appointment of the arbitrator, the taxpayer shall provide a copy of the value
determined by a professional real estate appraiser as specified in division (i)
of subparagraph (E) of this paragraph to the board of assessors for
consideration. If the board of assessors accepts the taxpayer's appraisal, that
value shall become final, and the arbitrator shall not be
appointed;
(C)
In order to be qualified to serve as an arbitrator, a person
must
shall
be at least a registered real estate appraiser as classified by the Georgia Real
Estate Appraisers Board;
(D)
The arbitrator
or a
majority of the arbitrators, as
applicable, within 30 days after
their
his or
her
appointment,
shall render a decision regarding the correctness of the decision of the county
board of tax assessors and, if correction of the decision is required, regarding
the extent
and manner in which the decision should be
corrected
correct value
of the property subject to arbitration;
and.
The
decision of the arbitrator or arbitrators, as applicable, may be appealed to the
superior court in the same manner as a decision of the board of
equalization;
(E)(i)
In order to determine the correct value, the arbitrator shall consider a single
value for the property submitted by the board of assessors and a singe value
submitted by the taxpayer. The value submitted by the taxpayer shall be
determined by a professional real estate appraiser selected by the taxpayer. The
taxpayer shall be responsible for the cost of the appraisal by the taxpayer's
appraiser.
(ii)
Upon consideration of the single value submitted by the board of assessors and
the single value submitted by the taxpayer, and evidence supporting the values
submitted by the board of assessors and the arbitrator, the arbitrator shall
determine which value is the correct value for the property under
appeal.
(iii)
The
taxpayer
party whose
single value is not determined to be the correct value by the
arbitrator shall be responsible for the
fees and costs of such
taxpayer's
arbitrator.
and the
county shall be responsible for the fees and costs of such county's arbitrator.
The two parties shall each be responsible for one-half of the fees and costs of
the third arbitrator. In the event the appeal is submitted to a single
arbitrator, the two parties shall each be responsible for one-half of the fees
and costs of such arbitrator; and
(F)
The board of tax assessors shall have the burden of proving their opinions of
value and the validity of their proposed assessment by a preponderance of
evidence.
(g)
Appeals to the
superior court.
(1)
The taxpayer or, except as otherwise provided in this paragraph
and except for
a determination of value by an arbitrator pursuant to subsection (f) of this
Code section, the county board of tax
assessors may appeal decisions of the county board of equalization,
the
arbitrator, or the arbitrators, as
applicable, to the superior court of the county in which the property lies. A
county board of tax assessors may not appeal a decision of the county board of
equalization changing an assessment by 15 percent or less unless the board of
tax assessors gives the county governing authority a written notice of its
intention to appeal and within ten days of receipt of the notice the county
governing authority by majority vote does not prohibit the appeal. In the case
of a joint city-county board of tax assessors, such notice shall be given to the
city and county governing authorities, either of which may prohibit the appeal
by majority vote within the allowed period of time.
(2)
An appeal by the taxpayer as provided in paragraph (1) of this subsection shall
be effected by mailing to or filing with the county board of tax assessors a
written notice of appeal. Any such notice of appeal which is mailed pursuant to
this paragraph shall be deemed to be filed as of the date of the United States
Postal Service postmark on such notice of appeal. An appeal by the county board
of tax assessors shall be effected by giving notice to the taxpayer. The notice
to the taxpayer shall be dated and shall contain the name and the last known
address of the taxpayer. The notice of appeal shall specifically state the
grounds for appeal. The notice shall be mailed or filed within 30 days from the
date on which the decision of the county board of equalization is mailed
pursuant to subparagraph (e)(6)(D) of this Code section or within 30 days from
the date on which the arbitration decision is rendered pursuant to subparagraph
(f)(3)(D) of this Code section, whichever is applicable. The county board of
tax assessors shall certify to the clerk of the superior court the notice of
appeal and any other papers specified by the person appealing including, but not
limited to, the staff information from the file used by either the county board
of tax assessors or the county board of equalization. All papers and
information certified to the clerk shall become a part of the record on appeal
to the superior court. At the time of certification of the appeal, the county
board of tax assessors shall serve the taxpayer or his or her attorney or agent
of record with a copy of the notice of appeal and with the civil action file
number assigned to the appeal. Such service shall be effected in accordance
with subsection (b) of Code Section 9-11-5. No discovery, motions, or other
pleadings may be filed by the county board of tax assessors in the appeal until
such service has been made.
(3)
The appeal shall constitute a de novo action. The board of tax assessors shall
have the burden of proving their opinions of value and the validity of their
proposed assessment by a preponderance of evidence. Upon a failure of the board
of tax assessors to meet such burden of proof, the court may, upon motion or sua
sponte, authorize the finding that the value asserted by the taxpayer is
unreasonable and authorize the determination of the final value of the
property.
(4)(A)
The appeal shall be heard before a jury at the first term following the filing
of the appeal unless continued by the court upon a showing of good cause. If
only questions of law are presented in the appeal, the appeal shall be heard as
soon as practicable before the court sitting without a jury. Each hearing
before the court sitting without a jury shall be held within 40 days following
the date on which the appeal is filed with the clerk of the superior court. The
time of any hearing shall be set in consultation with the taxpayer and at a time
acceptable to the taxpayer between the hours of 8:00 A.M. and 7:00 P.M. on a
business day.
(B)(i)
The county board of tax assessors shall use the valuation of the county board of
equalization in compiling the tax digest for the county. If the final
determination of value on appeal is less than the valuation set by the county
board of equalization,
the
arbitrator, or the arbitrators as
applicable, the taxpayer shall receive a deduction in such taxpayer's taxes for
the year in question. Such deduction shall be refunded to the taxpayer and
shall include interest on the amount of such deduction at the same rate as
specified in Code Section 48-2-35 which shall accrue from November 15 of the
taxable year in question or the date the final installment of the tax was due or
was paid, whichever is later. In no event shall the amount of such interest
exceed $150.00.
(ii)
If the final determination of value on appeal is 80 percent or less of the
valuation set by the county board of equalization as to commercial property, or
85 percent or less of the valuation set by the county board of tax assessors as
to other property, the taxpayer, in addition to the interest provided for by
this paragraph, shall recover costs of litigation and reasonable attorney's fees
incurred in the action. This division shall not apply when the property owner
has failed to return for taxation the property that is under
appeal.
(iii)
If the final determination of value on appeal is greater than the valuation set
by the county board of equalization,
the
arbitrator, or the arbitrators, as
applicable, the taxpayer shall be liable for the increase in taxes for the year
in question due to the increased valuation fixed on appeal with interest at the
same rate as specified in Code Section 48-2-35. Such interest shall accrue from
November 15 of the taxable year in question or the date the final installment of
tax was due to the date the additional taxes are remitted, but in no event shall
the amount of such interest exceed $150.00. Any taxpayer shall be exempt each
taxable year from any such interest owed under this subparagraph with respect to
such taxpayer's homestead property."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.