sb240_Floor_amend_to_House_sub_AM_18_1547_8.html
09 AM 18 1547

ADOPTED
Senator Rogers of the 21st offered the following amendment:

Amend the House substitute to SB 240 by striking lines 1 through 5 and inserting in their place the following:
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 for the modernization and revision of certain provisions regarding ad valorem taxes; to revise and change certain procedures relative to the appeal of assessments for ad valorem tax purposes; to change the deadline for filing for forest land conservation use assessment; to change certain provisions regarding collection of costs, commissions, interest, and penalties; to provide for execution costs; to change certain provisions regarding notification of changes made to a taxpayer's return; to provide for additional tax return filing requirements for public utilities; to provide for related matters; to provide effective dates and applicability; to repeal conflicting laws; and for other purposes.

By striking lines 8 through 10 and inserting in their place the following:
Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended in subsection (f) of Code Section 48-5-311, relating to county boards of tax assessors, county boards of equalization, and appeals of ad valorem tax assessments, by adding new paragraphs to read as follows:

By striking line 85 and inserting in its place the following:
Said chapter is further amended in said Code section by revising subsection (g) as follows:

By inserting between lines 161 and 162 the following:
SECTION 2A.
Said chapter is further amended by revising paragraph (1) of subsection (j) of Code Section 48-5-7.7, relating to forest land conservation use assessment, as follows:
"(j)(1) For the taxable year beginning January 1, 2009, all All applications for conservation use assessment under this Code section, including the covenant agreement required under this Code section, shall be filed on or before the last day for filing ad valorem tax returns in the county for June 1 of the tax year for which such conservation use assessment is sought, except that in the case of property which is the subject of a reassessment by the board of tax assessors an application for conservation use assessment may be filed in conjunction with or in lieu of an appeal of the reassessment. For each taxable year beginning on or after January 1, 2010, all applications for conservation use assessment under this Code section, including the covenant agreement required under this Code section, shall be filed on or before the last day for filing ad valorem tax returns in the county for the tax year for which such conservation use assessment is sought, except that in the case of property which is the subject of a reassessment by the board of tax assessors an application for conservation use assessment may be filed in conjunction with or in lieu of an appeal of the reassessment. An application for continuation of such conservation use assessment upon a change in ownership of all or a part of the qualified property shall be filed on or before the last date for filing tax returns in the year following the year in which the change in ownership occurred. Applications for conservation use assessment under this Code section shall be filed with the county board of tax assessors who shall approve or deny the application. The county board of tax assessors shall file a copy of the approved application in the office of the clerk of the superior court in the county in which the eligible property is located. The clerk of the superior court shall file and index such application in the real property records maintained in the clerk's office. If the application is not so recorded in the real property records, a transferee of the property affected shall not be bound by the covenant or subject to any penalty for its breach. The fee of the clerk of the superior court for recording such applications shall be paid by the qualified owner of the eligible property with the application for conservation use assessment under this Code section and shall be paid to the clerk by the board of tax assessors when the application is filed with the clerk. If the application is denied, the board of tax assessors shall notify the applicant in the same manner that notices of assessment are given pursuant to Code Section 48-5-306 and shall return any filing fees advanced by the owner. Appeals from the denial of an application by the board of tax assessors shall be made in the same manner that other property tax appeals are made pursuant to Code Section 48-5-311."

SECTION 2B.
Said chapter is further amended by revising subsection (c) of Code Section 48-5-161, relating to issuance of tax executions, as follows:
"(c)(1) The officer in whose hands the execution is placed shall proceed at once to collect the execution and, when the execution is paid by the defendant voluntarily or by levy and sale, the officer shall enter the amount collected including all costs, commissions, interest, and penalties as provided by law on the execution. The officer shall return the execution to the tax collector or tax commissioner with the amount of tax collected. The tax collector or tax commissioner shall at once copy the entry of the officer on his or her execution docket and file the execution in his or her office.
(2)(A) As used in this paragraph, the term 'costs' includes, but is not limited to, title examination expenses, certified mail expenses, reasonable attorney's fees, or other such necessary research expenses.
(B) Once a levy is made or posted on the property of an execution is issued against a delinquent or defaulting taxpayer, the sheriff or ex officio sheriff shall collect, in addition to any other costs, commissions, interest, and penalties, the actual expenses incurred by the county in issuing the execution and administering the levy by imposing a levy administration fee which shall be 5 percent of the delinquent tax or $250.00, whichever is the lesser. Regardless of any other provision of this paragraph, however, no such levy administration fee shall be less than $50.00.
(3) The levy administration fee provided by paragraph (2) of this subsection shall likewise be charged and collected when the execution is enforced through garnishment as provided for in Code Section 48-3-12."

SECTION 2C.
Said chapter is further amended by revising subsection (a) of Code Section 48-5-306, relating to notice of changes made in taxpayer's return, posting notice, and new assessment description, as follows:
"(a) Method of giving notice to taxpayer of changes made in such taxpayer's return. Each county board of tax assessors may meet at any time to receive and inspect the tax returns to be laid before it by the tax receiver or tax commissioner. The board shall examine all the returns of both real and personal property of each taxpayer, and if in the opinion of the board any taxpayer has omitted from such taxpayer's returns any property that should be returned or has failed to return any of such taxpayer's property at its fair market value, the board shall correct the returns, assess and fix the fair market value to be placed on the property, make a note of such assessment and valuation, and attach the note to the returns. The board shall see that all taxable property within the county is assessed and returned at its fair market value and that fair market values as between the individual taxpayers are fairly and justly equalized so that each taxpayer shall pay as nearly as possible only such taxpayer's proportionate share of taxes. When any such corrections, changes, or equalizations have been made by the board, the board shall, within five days, give written notice to the taxpayer of any changes made in such taxpayer's returns. The notice may be given personally by leaving the notice at the taxpayer's dwelling house, usual place of abode, or place of business with some person of suitable age and discretion residing or employed in the house, abode, or business, or by sending the notice through the United States mail as first-class mail to the taxpayer's last known address. When notice is given by mail, the county board of tax assessors' return address shall appear in the upper left corner of the mailing face with the direction that if not delivered 'Return in five days to' the above return address, and the lower left corner of the mailing face shall be clearly marked in bold type — 'OFFICIAL TAX MATTER.' face of the mailing envelope and with the United States Postal Service endorsement 'Return Service Requested' and the words 'Official Tax Matter' clearly printed in boldface type in a location which meets United States Postal Service regulations."

SECTION 2D.
Said chapter is further amended by revising subsection (b) of Code Section 48-5-511, relating to returns of public utilities to commissioner, as follows:
"(b) The returns of each public utility shall be in writing and sworn to under oath by the chief executive officer to be a just, true, and full return of the fair market value of the property of the public utility without any deduction for indebtedness. Each class or species of property shall be separately named and valued as far as practicable and shall be taxed like all other property under the laws of this state. The returns shall also include the capital stock, net annual profits, gross receipts, business, or income (gross, annual, net, or any other kind) for which the public utility is subject to taxation by the laws of this state. Each parcel of real estate included in the return shall be identified by its street address. If the commissioner is unable to locate the property by its street address after exercising due diligence in attempting to locate the property, then the commissioner may request more information from the taxpayer to help identify the exact location of the property. Such additional information may include a map or parcel identification information."

By inserting "Sections 1 and 2 of this Act" between "and" and "shall" on line 164.