10 LC 18
8772
Senate
Bill 346
By:
Senators Rogers of the 21st, Williams of the 19th, Thompson of the 33rd,
Seabaugh of the 28th, Butterworth of the 50th and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to revise comprehensively provisions regarding ad valorem
taxes; to change certain provisions regarding ad valorem tax returns of
taxpayers; to require annual notice regardless of changes; to provide for
uniform notice forms and uniform appeal forms; to provide for powers, duties,
and responsibilities of the state revenue commissioner; to provide for the
comprehensive revision of provisions regarding county boards of equalization and
the appeal of assessments for ad valorem tax purposes; to provide for appeal
procedures, conditions, and limitations; to eliminate real property ad valorem
tax returns; to change certain provisions regarding property returns; to change
certain provisions regarding returnable property; to change certain provisions
regarding situs for returns by residents and nonresidents; to change certain
provisions regarding liability of nonresident for returns; to change certain
provisions regarding returns of taxable real property; to change certain
provisions regarding return of property located on certain airports; to change
certain provisions regarding proceedings with respect to returns and payment of
taxes; to change certain provisions regarding time for making returns; to change
certain provisions regarding oaths relating to returns; to change certain
provisions regarding the effects of and penalties for failure to make returns;
to change certain provisions regarding return and collection of taxes on
unlawfully exempted property; to change certain provisions regarding criminal
penalties relating to tax receivers and tax commissioners; to change certain
provisions regarding payment of taxes in installments; to provide for powers,
duties, and responsibilities of the Department of Revenue regarding training of
certain local tax officials and staff; to change certain provisions regarding
training classes for county tax collectors and tax commissioners; to change
certain provisions regarding training courses for appraisers and members of
county appraisal staff; to change certain provisions regarding qualification and
training of members of county boards of tax assessors; to change certain
provisions regarding creation and training of county boards of equalization; to
revise and change the definition of the term "fair market value of property"; to
change certain provisions regarding digest deficiencies attributable to the
moratorium on increases in property valuation; to change certain provisions
regarding certain refunds of taxes; to change certain provisions regarding
annual reports by the state revenue commissioner to county boards of tax
assessors of all public utility property with the county; to change certain
provisions regarding collection and payment of taxes in installments; to provide
for forms of payment; to repeal certain provisions regarding publication of ad
valorem tax rates; to change certain provisions relating to certification of
assessed taxable value of property and method of computation, resolution or
ordinance required for millage rate, and advertisement of intent to increase
property tax; to provide for an effective date; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
PART
I
SECTION 1-1.
SECTION 1-1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by revising Code Section 48-5-306, relating to notice of changes made
in ad valorem tax returns of taxpayers, as follows:
"48-5-306.
(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 or changes, including valuation increases or decreases, or
equalizations have been made by the board,
the
The
board shall give
annual
written notice to the taxpayer of
any such
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 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.
(b)
Contents of
notice.
(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
The
annual notice
shall conform
with the state-wide uniform assessment notice which shall be established by the
commissioner by rule and regulation and
shall contain:
(A)
Any changes or
corrections, including valuation increases or decreases, or
equalizations;
(B)
The amount of the previous assessment;
(B)(C)
The amount of the current assessment;
(C)(D)
The year for which the new assessment is applicable;
(D)(E)
A brief description of the assessed property broken down into real and personal
property classifications;
(E)(F)
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
(G)
A statement that any and all qualified comparable sales data used to establish
the current assessment shall be provided to the taxpayer immediately upon the
taxpayer contacting the individual identified in subparagraph (H) of this
paragraph; and
(F)(H)
The name and phone number of the person in the assessors' office who is
administratively responsible for the handling of
the
an
appeal and who the taxpayer may contact if the taxpayer has questions about the
reasons for
the
any
assessment change or the appeals process.
(2)
In addition to the items required under paragraph (1) of this subsection, the
notice shall contain a statement of the taxpayer's right to an appeal, which
statement shall be in substantially the following form:
'The
amount of your ad valorem tax bill for this year will be based on the appraised
and assessed values specified in this notice. You have the right to appeal
these values to the county board of tax assessors either followed by an appeal
to the county board of equalization or to arbitration and in either case, to
appeal to the superior court.
If
you wish to file an appeal, you must do so in writing no later than
30
days
one
year after the date of this notice. If
you do not file an appeal by this date, your right to file an appeal will be
lost. For further information on the proper method for filing an appeal, you
may contact the county board of tax assessors which is located at:
(insert
address) and which may be contacted by
telephone at:
(insert
telephone number).'
(3)
The commissioner shall establish by rule and regulation a uniform appeal form
which shall be provided annually to the taxpayer with the annual notice under
this Code section. Such uniform appeal form shall allow, but not require, a
taxpayer to submit relevant information pertaining to the appeal.
(4)
The commissioner shall establish by rule and regulation uniform state-wide dates
for the mailing of the annual notice required under this Code
section.
(c)
Posting notice on
certain conditions.
In all
cases where a notice is required to be given to a taxpayer under subsection (a)
of this Code section, if
If
the notice is not given to the taxpayer personally or if the notice is mailed
but returned undelivered to the county board of tax assessors, then a notice
shall be posted in front of the courthouse door for a period of 30 days. Each
posted notice shall contain the name of the owner liable to taxation, if known,
or, if the owner is unknown, a brief description of the property together with a
statement that the assessment has been made
or the
return changed or altered, as the case may
be,;
and the notice need not contain any other information. The judge of the probate
court of the county shall make a certificate as to the posting of the notice.
Each certificate shall be signed by the judge and shall be recorded by the
county board of tax assessors in a book kept for that purpose. A certified copy
of the certificate of the judge duly authenticated by the secretary of the board
shall constitute prima-facie evidence of the posting of the notice as required
by law.
(d)
Records and
information availability. Notwithstanding
the provisions of Code Section 50-18-71, in the case of all public records and
information of the county board of tax assessors pertaining to the appraisal and
assessment of
the
real property
subject to
such notice:
(1)
The taxpayer may request, and the county board of tax assessors shall provide
within ten business days, copies of such public records and information at a
uniform copying fee not to exceed 25¢ per page; and
(2)
No additional charges or fees may be collected from the taxpayer for reasonable
search, retrieval, or other administrative costs associated with providing such
public records and information.
(e)
Basis for new
assessment. Where the assessment of the
value of the taxpayer's real property subject to taxation exceeds the returned
value of such property by 15 percent or more, the notice required by this
subsection shall be accompanied by a simple, nontechnical description of the
basis for the new assessment. All documents reviewed in making the assessment,
the address of all real properties utilized as comparable properties, and all
factors considered in establishing the new assessment shall be made available to
the taxpayer pursuant to the terms and conditions of subsection (d) of this Code
section, and the notice shall contain a statement of that
availability.
(e.1)
New assessment
description. Where the assessment of the
value of the taxpayer's real property subject to taxation exceeds the returned
value of such property by less than 15 percent, a county governing authority may
provide by ordinance or resolution that the notice thereof to the taxpayer may
be accompanied by a simple, nontechnical description of the basis for the new
assessment. Such notice may also contain a statement of the availability of all
documents reviewed in making the assessment, the address of all real properties
utilized as comparable properties, and all factors considered in establishing
the new assessment.
(f)
The commissioner shall promulgate such rules and regulations as may be necessary
for the administration of this Code section."
PART
II
SECTION 2-1.
SECTION 2-1.
Said
title is further amended by revising Code Section 48-5-311, relating to county
boards of equalization and appeals of ad valorem tax assessments, as
follows:
"48-5-311.
(a)
Establishment.
(1)
There
Except as
otherwise provided in this subsection,
there is established in each county of the
state a county board of equalization to consist of three members and three
alternate members appointed in the manner and for the term set forth in this
Code section. In those counties having more than 10,000 parcels of real
property, the county governing authority, by appropriate resolution adopted on
or before November 1 of each year, may elect to have selected one additional
county board of equalization for each 10,000 parcels of real property in the
county or for any part of a number of parcels in the county exceeding 10,000
parcels.
(2)
Notwithstanding any part of this subsection to the contrary, at any time the
governing authority of a county makes a request to the grand jury of the county
for additional alternate members of boards of equalization, the grand jury shall
appoint the number of alternate members so requested to each board of
equalization, such number not to exceed a maximum of 21 alternate members for
each of the boards. The alternate members of the boards shall be duly qualified
and authorized to serve on any of the boards of equalization of the county. The
grand jury of any such county may designate a chairperson and two vice
chairpersons of each such board of equalization. The chairperson and vice
chairpersons shall be vested with full administrative authority in calling and
conducting the business of the board. Any combination of members or alternate
members of any such board of equalization of the county shall be competent to
exercise the power and authority of the board. Any person designated as an
alternate member of any such board of equalization of the county shall be
competent to serve in such capacity as provided in this Code section upon
appointment and taking of oath.
(3)
Notwithstanding any provision of this subsection to the contrary, in 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, the governing
authority of the county, by appropriate resolution adopted on or before November
1 of each year, may elect to have selected one additional county board of
equalization for each 10,000 parcels of real property in the county or for any
part of a number of parcels in the county exceeding 10,000 parcels. In addition
to the foregoing, any two members of a county board of equalization of the
county may decide an appeal from an assessment, notwithstanding any other
provisions of this Code section. The decision shall be in writing and signed by
at least two members of the board of equalization; and, except for the number of
members necessary to decide an appeal, the decision shall conform to the
requirements of this Code section.
(4)
Reserved
The governing
authorities of two or more counties may by intergovernmental agreement establish
regional boards of equalization for such counties which regional boards shall
operate in the same manner and be subject to all of the requirements of this
Code section specified for county boards of
equalization.
(b)
Qualifications.
(1)
Each person who is, in the judgment of the appointing grand jury, qualified and
competent to serve as a grand juror, who is the owner of real property, and who
is at least a high school graduate shall be qualified, competent, and
compellable to serve as a member or alternate member of the county board of
equalization. No member of the governing authority of a county, municipality,
or consolidated government; member of a county or independent board of
education; member of the county board of tax assessors; employee of the county
board of tax assessors; or county tax appraiser shall be competent to serve as a
member or alternate member of the county board of equalization.
(2)(A)
Within the first year after a member's initial appointment to the board of
equalization on or after January 1, 1981, each member shall satisfactorily
complete not less than 40 hours of instruction in appraisal and equalization
processes and procedures, as prepared and required by the commissioner. The
failure of any member to fulfill the requirements of this subparagraph shall
render that member ineligible to serve on the board; and the vacancy created
thereby shall be filled in the same manner as other vacancies on the board are
filled.
(B)
No person shall be eligible to hear an appeal as a member of a board of
equalization on or after January 1, 1995, unless prior to hearing such appeal,
that person shall satisfactorily complete the 40 hours of instruction in
appraisal and equalization processes and procedures required under subparagraph
(A) of this paragraph. Any person appointed to such board shall be required to
complete annually a continuing education requirement of at least eight hours of
instruction in appraisal and equalization procedures, as prepared and required
by the commissioner. The failure of any member to fulfill the requirements of
this subparagraph shall render that member ineligible to serve on the board; and
the vacancy created thereby shall be filled in the same manner as other
vacancies on the board are filled.
(c)
Appointment.
(1)
Except as provided in paragraph (2) of this subsection, each member and
alternate member of the county board of equalization shall be appointed for a
term of three calendar years next succeeding the date of such member or such
alternate member's selection. Each term shall begin on January 1.
(2)
The grand jury in each county at any term of court preceding November 1 of 1991
shall select three persons who are otherwise qualified to serve as members of
the county board of equalization and shall also select three persons who are
otherwise qualified to serve as alternate members of the county board of
equalization. The three individuals selected as alternates shall be designated
as alternate one, alternate two, and alternate three, with the most recent
appointee being alternate number three, the next most recent appointee being
alternate number two, and the most senior appointee being alternate number one.
One member and one alternate shall be appointed for terms of one year, one
member and one alternate shall be appointed for two years, and one member and
one alternate shall be appointed for three years. Each year thereafter, the
grand jury of each county shall select one member and one alternate for
three-year terms.
(3)
If a vacancy occurs on the county board of equalization, the individual
designated as alternate one shall then serve as a member of the board of
equalization for the unexpired term. If a vacancy occurs among the alternate
members, the grand jury then in session or the next grand jury shall select an
individual who is otherwise qualified to serve as an alternate member of the
county board of equalization for the unexpired term. The individual so selected
shall become alternate member three, and the other two alternates shall be
redesignated appropriately.
(4)
Within five days after the names of the members and alternate members of the
county board or boards of equalization have been selected, the clerk of the
superior court shall issue and deliver to the sheriff or deputy sheriff a
precept containing the names of the persons so selected. Within ten days of
receiving the precept, the sheriff or deputy sheriff shall cause the persons
whose names are written on the precept to be served personally or by leaving the
summons at their place of residence. The summons shall direct the persons named
on the summons to appear before the clerk of the superior court on a date
specified in the summons, which date shall not be later than December
15.
(5)
Each member and alternate member of the county board of equalization, on the
date prescribed for appearance before the clerk of the superior court and before
entering on the discharge of such member and alternate member's duties, shall
take and
subscribe
execute in
writing before the clerk of the superior
court the following oath:
'I,
_______________, agree to serve as a member of the board of equalization of the
County of _______________ and will decide any issue put before me without favor
or affection to any party and without prejudice for or against any party. I
will follow and apply the laws of this state. I also agree not to discuss any
case or any issue with any person except when all of the parties are present.
I
You
shall faithfully and impartially discharge
the duty of
members and alternate members of the board of equalization for the County of
______________,
my
duties in accordance with the Constitution
and laws of this state, to the best of
your
my
skill and knowledge. So help
you
me
God.
_________________________________
Signature
of member or alternate
member'
In
addition to the oath of office prescribed in this paragraph, the judge of the
superior court shall charge each member and alternate member of the county board
of equalization with the law and duties relating to such office.
(6)
Upon the failure of the grand jury to appoint members, alternate members, or
both of county boards of equalization, either a taxpayer of the county or the
county board of tax assessors shall be authorized to request in writing that the
grand jury appoint such members. The grand jury shall make such appointments
within five days of the receipt of such written request.
(d)
Duties and
powers.
(1)
The county board of equalization shall hear and determine appeals from
assessments and denials of homestead exemptions as provided in subsection (e) of
this Code section.
(2)
If in the course of determining an appeal the county board of equalization finds
reason to believe that the property involved in an appeal or the class of
property in which is included the property involved in an appeal is not
uniformly assessed with other property included in the digest, the board shall
request the respective parties to the appeal to present relevant information
with respect to that question. If the board determines that uniformity is not
present, the board may order the county board of tax assessors to take such
action as is necessary to obtain uniformity, except that, when a question of
county-wide uniformity is considered by the board, the board may order a partial
or total county-wide revaluation only upon a determination by a majority of all
the members of the board that the clear and convincing weight of the evidence
requires such action. The board of equalization may act pursuant to this
paragraph whether or not the appellant has raised the issue of
uniformity.
(3)
The board shall establish by regulation
procedures,
not in conflict
which comply
strictly with the regulations promulgated
by the commissioner pursuant to subparagraph (e)(5)(B) of this Code
section,
for the conducting of appeals before the board. The procedures shall be entered
into the minutes of the board and a copy of the procedures shall be made
available to any individual upon request.
(4)
The governing authority of the county shall assign a person with responsibility
for oversight of all boards of equalization of the county. Such person shall
not be a member or employee of the county board of tax assessors and shall have
no responsibility for oversight of members or employees of the county board of
tax assessors.
(e)
Appeal.
(1)(A)
Any resident or nonresident taxpayer may appeal from an assessment by the county
board of tax assessors to the county board of equalization or to an arbitrator
or arbitrators as to matters of taxability, uniformity of assessment, and value,
and, for residents, as to denials of homestead exemptions.
In the case of
condominiums or tracts of land with common ownership or with common management,
group appeals shall be authorized.
(B)
In addition to the grounds enumerated in subparagraph (A) of this paragraph, any
resident or nonresident taxpayer having property that is located within a
municipality, the boundaries of which municipality extend into more than one
county, may also appeal from an assessment on such property by the county board
of tax assessors to the county board of equalization or to an arbitrator or
arbitrators as to matters of uniformity of assessment of
their
such
property with other properties located within such municipality, and any
uniformity adjustments to the assessment that may result from such appeal shall
only apply for municipal ad valorem tax purposes.
(C)
Appeals to the county board of equalization shall be conducted in the manner
provided in paragraph (2) of this subsection. Appeals to an arbitrator or
arbitrators shall be conducted in the manner specified in subsection (f) of this
Code section. Such appeal proceedings shall be conducted between the hours of
8:00 A.M. and 7:00 P.M. on a business day. Following the notification of the
taxpayer of the date and time of
their
such
taxpayer's scheduled hearing, the taxpayer
shall be authorized to exercise a one-time option of changing the date and time
of the taxpayer's scheduled hearing to a day and time acceptable to the
taxpayer.
(2)(A)
An appeal shall be effected by mailing to or filing with the county board of tax
assessors a notice of appeal
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
at any time
during the one-year period commencing on the date of the reassessment notice
under Code Section 48-5-306. A written
objection to an assessment of real property received by a county board of tax
assessors stating the location of the real property and the identification
number, if any, contained in the tax notice shall be deemed a notice of appeal
by the taxpayer under the grounds listed in paragraph (1) of this subsection.
Any such notice of appeal which is mailed pursuant to this subparagraph shall be
deemed to be filed as of the date of the United States Postal Service postmark
on such notice of appeal. A written objection to an assessment of personal
property received by a county board of tax assessors giving the account number,
if any, contained in the tax notice and stating that the objection is to an
assessment of personal property shall be deemed a notice of appeal by the
taxpayer under the grounds listed in paragraph (1) of this subsection. The
county board of tax assessors shall review the valuation or denial in question
and, if any changes or corrections are made in the valuation or decision in
question, the board shall send a notice of the changes or corrections to the
taxpayer pursuant to Code Section 48-5-306. Such notice shall also explain the
taxpayer's right to appeal to the county board of equalization as provided in
subparagraph (C) of this paragraph if the taxpayer is dissatisfied with the
changes or corrections made by the county board of tax assessors.
(B)
If changes or
corrections are made or if no changes or
corrections are made in the valuation or decision, the county board of tax
assessors shall send written notice thereof to the taxpayer and to the county
board of equalization which notice shall also constitute the taxpayer's appeal
to the county board of equalization without the necessity of the taxpayer's
filing any additional notice of appeal to the county board of tax assessors or
to the county board of equalization. The county board of tax assessors shall
also send or deliver all necessary papers to the county board of equalization.
If, however,
the taxpayer and the county board of tax assessors execute a signed agreement as
to valuation, the appeal shall terminate as of the date of such signed
agreement.
(C)
If changes
or corrections are made by the county board of tax assessors, the board shall
notify the taxpayer in writing of such changes. If the taxpayer is dissatisfied
with such changes or corrections, the taxpayer shall, within 21 days of the date
of mailing of the change notice, institute an appeal to the county board of
equalization 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 subparagraph shall be deemed to be filed as of the date of the United
States Postal Service postmark on such notice of appeal. The county board of
tax assessors shall send or deliver the notice of appeal and all necessary
papers to the county board of equalization.
(D)
The written notice to the taxpayer required by this paragraph shall contain a
statement of the grounds for rejection of any position the taxpayer has asserted
with regard to the valuation of the property. No addition to or amendment of
such grounds as to such position shall be permitted before the county board of
equalization or in any arbitration proceedings.
(3)
In any year in which no county-wide revaluation is implemented, the county board
of tax assessors shall make its determination and notify the taxpayer within 180
days after receipt of the taxpayer's notice of appeal. If the county board of
tax assessors fails to respond to the taxpayer within such 180 day period during
such year, the appeal shall be automatically referred to the county board of
equalization. This paragraph shall not apply to any county whose digest for the
current year cannot be approved by the commissioner pursuant to subsection (a)
of Code Section 48-5-304.
(4)
The determination by the county board of tax assessors of questions of factual
characteristics of the property under appeal, as opposed to questions of value,
shall be prima-facie correct in any appeal to the county board of equalization.
However, the board of tax assessors shall have the burden of proving
their
its
opinions of value and the validity of
their
its
proposed assessment by a preponderance of evidence.
(5)(A)
The county board of equalization shall determine all questions presented to it
on the basis of the best information available to the board.
(B)
The commissioner, by regulation,
may
shall
adopt uniform procedures and standards
including, but
not limited to, uniform rules similar to those for courts of record in this
state,
which, when
approved by the State Board of
Equalization, shall be followed by county
boards of equalization in determining appeals.
Such rules
shall be updated and revised periodically but in no event no less frequently
than every five years.
(6)(A)
Within 15 days of the receipt of the notice of appeal, the county board of
equalization shall set a date for a hearing on the questions presented and shall
so notify the taxpayer and the county board of tax assessors in writing. A
taxpayer may appear before the board concerning any appeal in person, by his or
her authorized agent or representative, or both. The taxpayer shall specify in
writing to the board the name of any such agent or representative prior to any
appearance by the agent or representative before the board.
(B)
Within 30 days of the date of notification to the taxpayer of the hearing
required in this paragraph but not earlier than 20 days from the date of such
notification to the taxpayer, the county board of equalization shall hold such
hearing to determine the questions presented.
(C)
If more than one contiguous property of a taxpayer is under appeal, the board of
equalization shall, upon request of the taxpayer, consolidate all such appeals
in one hearing and render separate decisions as to each parcel or item of
property. Any appeal from such a consolidated board of equalization hearing to
the superior court as provided in this subsection shall constitute a single
civil action, and, unless the taxpayer specifically so indicates in his or her
notice of appeal, shall apply to all such parcels or items of
property.
(D)(i)
The decision of the county board of equalization shall be in writing, shall be
signed by each member of the board, shall specifically decide each question
presented by the appeal, shall specify the reason or reasons for each such
decision as to the specific issues of taxability, uniformity of assessment,
value, or denial of homestead exemptions depending upon the specific issue or
issues raised by the taxpayer in the course of such taxpayer's appeal, shall
state that with respect to the appeal no member of the board is disqualified
from acting by virtue of subsection (j) of this Code section, and shall certify
the date on which notice of the decision is given to the parties. Notice of the
decision shall be given to each party by sending a copy of the decision by
registered or certified mail or statutory overnight delivery to the appellant
and by filing the original copy of the decision with the county board of tax
assessors. Each of the three members of the county board of equalization must be
present and must participate in the deliberations on any appeal. A majority
vote shall be required in any matter. All three members of the board must sign
the decision indicating their vote.
(ii)
Except as otherwise provided in subparagraph (g)(4)(B) of this Code section, the
county board of tax assessors shall use the valuation of the county board of
equalization in compiling the tax digest for the county for the year in question
and shall indicate such valuation as the previous year's value on the property
tax notice of assessment of such taxpayer for the immediately following year
rather than substituting the valuation which was changed by the county board of
equalization.
(iii)(I)
If the county's tax bills are issued before the county board of equalization has
rendered its decision on property which is on appeal, the county board of tax
assessors shall specify to the county tax commissioner the higher of the
taxpayer's return valuation or 85 percent of the current year's valuation as set
by the county board of tax assessors. This amount shall be the basis for a
temporary tax bill to be issued. Such tax bill shall be accompanied by a notice
to the taxpayer that the bill is a temporary tax bill pending the outcome of the
appeal process. Such notice shall also indicate that upon resolution of the
appeal, there may be additional taxes due or a refund issued.
(II)
If the final determination of the value on appeal is less than the valuation
thus used, the taxpayer shall receive a deduction in such taxpayer's taxes for
the year in question. Such
deduction
shall be applied to the taxpayer's next subsequent tax bill on such property if
such determination occurs on or after August 1 of the year of such appeal;
otherwise, 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.
(III)
If the final determination of value on appeal is greater than the valuation thus
used, the taxpayer shall be liable for the increase in taxes for the year in
question, and
such increase shall be applied to the taxpayer's next subsequent tax bill on
such property if such determination occurs on or after August 1 of the year of
such appeal; otherwise, the taxpayer shall be liable for the increase in
taxes due to the increased valuation fixed
on appeal with interest at the 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 the 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 subdivision with respect to such taxpayer's homestead
property.
(iv)
Any decision of the county board of equalization that results in a valuation
higher than the value asserted by the taxpayer shall be unanimous; otherwise,
the decision shall by operation of law be in favor of the taxpayer's
claims.
(7)
The county governing authority shall furnish the county board of equalization
necessary facilities and secretarial and clerical help. The secretary of the
county board of tax assessors shall see that the records and information of the
county board of tax assessors are transmitted to the county board of
equalization. The county board of equalization must consider in the performance
of its duties the information furnished by the county board of tax assessors and
the taxpayer.
(8)
The taxpayer or his or her agent or representative may submit in support of his
or her appeal the most current report of the sales ratio study for the county
conducted pursuant to Code Section 48-5-274. The board must consider the study
upon any such request.
(9)
All computations of time under this subsection shall be determined under this
paragraph so that when a period of time measured in days, weeks, months, years,
or other measurements of time except hours is prescribed for the exercise of any
privilege or the discharge of any duty, the first day shall not be counted but
the last day shall be counted; and, if the last day falls on Saturday or Sunday,
the party having such privilege or duty shall have through the following Monday
to exercise the privilege or to discharge the duty. When the last day
prescribed for such action falls on a public and legal holiday as set forth in
Code Section 1-4-1, the party having the privilege or duty shall have through
the next business day to exercise the privilege or to discharge the duty. When
the period of time prescribed is less than seven days, intermediate Saturdays,
Sundays, and legal holidays shall be excluded in the computation.
(10)
If at any time during the appeal process to the county board of equalization and
after certification by the county board of tax assessors to the county board of
equalization, the county board of tax assessors and the taxpayer mutually agree
in writing on the fair market value, then the county board of tax assessors, or
the county board of equalization, as the case may be, shall enter the agreed
amount in all appropriate records as the fair market value of the property under
appeal, and the appeal shall be concluded. The provisions in subsection (c) of
Code Section 48-5-299 shall apply to the valuation unless otherwise waived by
both parties.
(11)
All appeals under this subsection shall utilize the uniform appeal form
following its adoption and distribution by the commissioner.
(12)
In any county the tax digest of which includes commercial property the
cumulative value of which exceeds $1 million, the tax commissioner shall appoint
a licensed appraiser who will perform the powers, responsibilities, duties, and
authority of the county board of equalization with respect to commercial
property appeals.
(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
at any time
during the one-year period commencing on
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.
Such notice of
arbitration appeal is deemed filed as of the date of the United States Postal
Service postmark; receipt of delivery by statutory overnight delivery; or, if
the board of tax assessors consents, by transmitting a copy to the board of tax
assessors via e-mail in portable document format (PDF) using all e-mail
addresses provided by the board of tax assessors and showing in the subject line
of the e-mail message the words STATUTORY ELECTRONIC SERVICE in capital letters.
Service by mail, statutory overnight delivery, or electronic transmittal is
complete upon such service. Proof of service may be made by certificate of the
taxpayer, his or her attorney, or his or her employee by written admission or by
affidavit. Failure to make proof of service shall not affect the validity of
service. 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 matter may 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;
(C)
In order to be qualified to serve as an arbitrator, a person must 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 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. 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)
The taxpayer 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.
(4)(A)
As used in this paragraph, the term 'certified appraisal' means an appraisal or
appraisal report given, signed, and certified as such by a registered real
estate appraiser as classified by the Georgia Real Estate Appraisers
Board.
(B)
For any dispute involving the value of real property, at the option of the
taxpayer, an appeal may be submitted to binding arbitration in accordance with
this paragraph:
(A)(i)
Following an election by the taxpayer to use the binding arbitration provisions
of this
subsection
paragraph,
a binding arbitration appeal shall be effected by the taxpayer filing a written
notice of
binding
arbitration
appeal
with the county board of tax assessors.
Such notice of
binding arbitration appeal is deemed filed as of the date of the United States
Postal Service postmark; receipt of delivery by statutory overnight delivery;
or, if the board of tax assessors consents, by transmitting a copy to the board
of tax assessors via e-mail in portable document format (PDF) using all e-mail
addresses provided by the board of tax assessors and showing in the subject line
of the e-mail message the words STATUTORY ELECTRONIC SERVICE in capital letters.
Service by mail, statutory overnight delivery, or electronic transmittal is
complete upon such service. Proof of service may be made by certificate of the
taxpayer, his or her attorney, or his or her employee by written admission or by
affidavit. Failure to make proof of service shall not affect the validity of
service. The notice of
binding
arbitration
appeal
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.
Within ten
days of receipt of a taxpayer's notice of binding arbitration appeal, the board
of tax assessors shall send to the taxpayer an acknowledgment of receipt of the
appeal; a notice that the taxpayer must, within 45 days of the filing of the
notice, provide to the board of assessors for consideration a copy of a
certified appraisal; and a confirmation of the amount of the filing fees, if
any, required under Code Section 15-6-77 and notice that within 45 days the
taxpayer shall pay to the clerk of the superior court the fees. Failure of the
taxpayer to provide such certified appraisal and filing fees within such 45 days
shall terminate the appeal unless the taxpayer within such 45 day period elects
to have the appeal forwarded to the board of
equalization. Prior to appointment of the
arbitrator and within
30
45
days of filing the notice of appeal, the taxpayer shall provide a copy of the
value
certified
appraisal
by a
professional real estate appraiser as classified by the Georgia Real Estate
Appraisers Board as specified in this
paragraph to the board of assessors for consideration.
If, within
30
Within
45 days of receiving the taxpayer's
certified appraisal, the board of assessors
accepts
shall either
accept the taxpayer's appraisal,
in which
case that value shall become
final.
If
or
the county board of tax assessors
rejects
shall
reject the taxpayer's appraisal,
in which
case the county board of tax assessors
shall certify within
30
45
days the appeal to the clerk of the superior court
of the circuit
in which the property is located along
with any other papers specified by the person seeking
binding
arbitration
under this
paragraph, including, but not limited to,
the staff information from the file used by the county board of tax assessors.
In the event
that the county board of tax assessors neither accepts nor rejects the value set
out in the certified appraisal within such 45 day period, then the certified
appraisal shall become the final value. In any case where a taxpayer properly
filed for the 2009 tax year a notice of binding arbitration appeal and provided
the required certified appraisal in accordance with this paragraph and the board
of assessors neither accepted nor rejected the value set out in such certified
appraisal within the 30 day period formerly specified under this subparagraph,
then for purposes of the 2009 tax year, the value set forth in the taxpayer's
certified appraisal shall be deemed the final
value. All papers and information
certified to the clerk shall become a part of the record on arbitration.
At the time of
certification of the appeal, the county board of tax assessors shall serve the
taxpayer and his or her attorney of record, if any, or employee with a copy of
the certification along with any other papers specified by the person seeking
arbitration along with the civil action file number assigned to the appeal. If
more than one property is under appeal, upon request of the taxpayer, all such
appeals shall be consolidated in one hearing and separate decisions shall be
rendered as to each parcel or item of
property. Within 15 days of filing the
certification to the clerk of the superior court, the
chief
judge of the
superior court of the circuit in which the property is
located shall issue an order authorizing
the arbitration; and
(B)(ii)
The arbitration shall be conducted pursuant to the following procedure:
(i)(I)
If the parties agree, the matter shall be submitted to a single arbitrator
chosen by the parties. If the parties cannot agree on the single arbitrator,
the arbitrator shall be chosen by the chief judge of the superior court of the
circuit in which the property is located;
(ii)(II)
In order to be qualified to serve as an arbitrator, a person shall be
classified as a State Certified General Property Appraiser pursuant to the rules
and regulations of the Georgia Real Estate Appraisers Board and shall have
experience or expertise in appraising the type of property that is the subject
of the arbitration;
(iii)(III)
The arbitrator, within 30 days after his or her appointment, shall set a time
and place to hear evidence and testimony from both parties. He or she shall
provide written notice to the parties personally or by registered or certified
mail or statutory overnight delivery not less than ten days before the hearing.
The arbitrator may adjourn or postpone the hearing. The chief judge of the
superior court of the circuit in which the property is located may direct the
arbitrator to proceed promptly with the hearing and the determination of the
appeal upon application of any party;
(iv)(IV)
At the hearing, the parties shall be entitled to be heard, to present documents,
testimony, and other matters, and to cross-examine witnesses. The arbitrator
may hear and determine the controversy upon the documents, testimony, and other
matters produced notwithstanding the failure of a party duly notified to
appear;
(v)(V)
The arbitrator shall maintain a record of all pleadings, documents, testimony,
and other matters introduced at the hearing. The arbitrator or any party to the
proceeding may have the proceedings transcribed by a court
reporter;
(vi)(VI)
The provisions of this paragraph may be waived at any time by written consent of
the taxpayer and the board of tax assessors;
(vii)(VII)
Within 30 days of the date of the hearing, the arbitrator shall render a
decision regarding the value of the property subject to
arbitration;
(viii)(VIII)
In order to determine the value, the arbitrator shall consider a single value
for the property submitted by the board of assessors and a single value
submitted by the taxpayer. The taxpayer shall be responsible for the cost of
any appraisal by the taxpayer's appraiser;
(ix)(IX)
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 taxpayer, the arbitrator shall
determine which value is the value for the property under appeal;
(x)(X)
If the taxpayer's value is determined by the arbitrator to be the value, the
county shall be responsible for
the clerk of
the superior court's fees, if any, and the
fees and costs of such arbitrator. If the board of tax assessors' value is
determined by the arbitrator to be the value, the taxpayer shall be responsible
for the clerk
of the superior court's fees, if any, and
the fees and costs of such arbitrator; and
(xi)(XI)
The board of tax assessors shall have the burden of proving its opinion of value
and the validity of its proposed assessment by a preponderance of
evidence.
(5)
The provisions
in
subsection (c) of Code Section 48-5-299
shall
not
apply to
the
valuation established or rendered by any arbitrator or board of
arbitration
binding or
nonbinding arbitration or to appeals to superior court from the county board of
equalization.
(6)
If the county's tax bills are issued before an arbitrator or board of
arbitration has rendered its decision on property which is on appeal, the county
board of tax assessors shall specify to the county tax commissioner the higher
of the taxpayer's return valuation or 85 percent of the current year's valuation
as set by the county board of tax assessors. This amount shall be the basis for
a temporary tax bill to be issued. Such tax bill shall be accompanied by a
notice to the taxpayer that the bill is a temporary tax bill pending the outcome
of the appeal process. Such notice shall also indicate that upon resolution of
the appeal, there may be additional taxes due or a refund issued.
(7)
An attorney acting on behalf of or representing a taxpayer shall be provided a
copy of all notices required to be provided to the taxpayer regarding valuation,
hearing times and dates, or official actions within the same time period that
such notices are required to be provided to the taxpayer.
(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 paragraph (4) of 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.
By mutual
written agreement, the taxpayer and the county board of tax assessors may waive
an appeal to the county board of equalization and initiate an appeal under this
subsection. A county board of tax
assessors shall not appeal a decision of the county board of equalization or
arbitrator or board of arbitration, as applicable, other than an arbitration
pursuant to paragraph (4) of subsection (f) of this Code section changing an
assessment by 20 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 and his or her attorney of
record, if any,
or
employee 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
its
opinions of value and the validity of
their
its
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
reasonable
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 30 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 or the arbitrator or arbitrators, as applicable, 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 applied to the taxpayer's next subsequent tax bill on such property if
such determination occurs on or after August 1 of the year of such appeal;
otherwise, 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,
and such increase shall be applied to the taxpayer's next subsequent tax bill on
such property if such determination occurs on or after August 1 of the year of
such appeal; otherwise, the taxpayer shall be liable for the increase in
taxes 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.
(h)
In the course of any assessment, appeal, or arbitration, or any related
proceeding, the taxpayer shall be entitled to make audio recordings of any
interview with any officer or employee of the taxing authority relating to the
valuation of the taxpayer's property subject to such assessment, appeal,
arbitration, or related proceeding, at the taxpayer's expense and with equipment
provided by the taxpayer, and no such officer or employee may refuse to
participate in an interview relating to such valuation for reason of the
taxpayer's choice to record such interview.
(i)
Alternate
members. Alternate members of the county
board of equalization in the order in which selected shall serve:
(1)
As members of the county board of equalization in the event there is a permanent
vacancy on the board created by the death, ineligibility, removal from the
county, or incapacitating illness of a member or by any other circumstances. An
alternate member who fills a permanent vacancy shall be considered a member of
the board for the remainder of the unexpired term;
(2)
In any appeal with respect to which a member of the board is disqualified and
shall be considered a member of the board; or
(3)
In any appeal at a regularly scheduled or called meeting in the absence of a
member and shall be considered a member of the board.
(j)
Disqualification.
(1)
No member of the county board of equalization shall serve with respect to any
appeal concerning which he or she would be subject to a challenge for cause if
he or she were a member of a panel of jurors in a civil case involving the same
subject matter.
(2)
The parties to an appeal to the county board of equalization shall file in
writing with the appeal, in the case of the person appealing, or, in the case of
the county board of tax assessors, with the certificate transmitting the appeal,
questions relating to the disqualification of members of the county board of
equalization. Each question shall be phrased so that it can be answered by an
affirmative or negative response. The members of the county board of
equalization shall, in writing under oath within two days of their receipt of
the appeal, answer the questions and any question which may be adopted pursuant
to subparagraph (e)(5)(B) of this Code section. Answers of the county board of
equalization shall be part of the decision of the board and shall be served on
each party by first-class mail. Determination of disqualification shall be made
by the judge of the superior court upon the request of any party when the
request is made within two days of the response of the board to the questions.
The time prescribed under subparagraph (e)(6)(A) of this Code section shall be
tolled pending the determination by the judge of the superior
court.
(k)
Compensation.
Each member of the county board of equalization shall be compensated by the
county per diem for time expended in considering appeals. The compensation
shall be paid at a rate of not less than $25.00 per day and shall be determined
by the county governing authority. The attendance at required approved
appraisal courses shall be part of the official duties of a member of the board,
and he or she shall be paid for each day in attendance at such courses and shall
be allowed reasonable expenses necessarily incurred in connection with such
courses. Compensation pursuant to this subsection shall be paid from the county
treasury upon certification by the member of the days expended in consideration
of appeals.
(l)
Military
service. In the event of the absence of
an individual from such individual's residence because of duty in the armed
forces, the filing requirements set forth in
subparagraph
(e)(2)(A) of this Code section and
paragraph (2) of subsection (f) of this Code section shall be tolled for a
period of 90 days. During this period any member of the immediate family of the
individual, or a friend of the individual, may notify the tax receiver or the
tax commissioner of the individual's absence due to military service and submit
written notice of representation for the limited purpose of the appeal. Upon
receipt of this notice, the tax receiver or the tax commissioner shall initiate
the appeal.
(m)
In the event a refund is owed to the taxpayer, such refund shall be paid to the
taxpayer within 60 days of the last date upon which an appeal may be filed, or
the date the final determination of value is established on appeal, whichever is
later. Any refund paid after the sixtieth day shall accrue interest from the
sixtieth day until paid with interest at the same rate as specified in Code
Section 48-2-35."
PART
III
SECTION 3-1.
SECTION 3-1.
Said
title is further amended by revising Code Section 48-5-6, relating to property
returns, as follows:
"48-5-6.
All
property shall be
returned
for
subject
to taxation at its fair market value
except as otherwise provided in this chapter."
SECTION
3-2.
Said
title is further amended by revising Code Section 48-5-10, relating to
returnable property, as follows:
"48-5-10.
All
personal
property shall be returned by the taxpayers for taxation to the tax commissioner
or tax receiver as provided by law. Each return by a taxpayer shall be for
personal
property held and subject to taxation on January 1 next preceding each
return."
SECTION
3-3.
Said
title is further amended by revising Code Section 48-5-11, relating to situs for
returns by residents, as follows:
"48-5-11.
Unless
otherwise provided by law, all:
(1)
Real property of a resident
or
nonresident shall be
returned
for
subject
to taxation
to the tax
commissioner or tax receiver of
in
the county where the property is located; and
(2)
Personal property of a resident individual shall be returned for taxation to the
tax commissioner or tax receiver of the county where the individual maintains a
permanent legal residence."
SECTION
3-4.
Said
title is further amended by revising Code Section 48-5-12, relating to situs of
returns by nonresidents, as follows:
"48-5-12.
Unless
otherwise provided by law, all
real
and personal property of nonresidents
shall be returned for taxation to the tax commissioner or tax receiver of the
county where the property is located."
SECTION
3-5.
Said
title is further amended by revising Code Section 48-5-14, relating to liability
of nonresidents for returns, as follows:
"48-5-14.
A
nonresident person, all persons who return
personal
property for a nonresident, and the nonresident's
personal
property located in this state shall be liable for the taxes on the
personal
property."
SECTION
3-6.
Said
title is further amended by revising Code Section 48-5-15, relating to returns
of taxable real property, as follows:
"48-5-15.
(a)
All improved and unimproved real property in this state which is subject to
taxation shall be returned in person or by mail by the person owning the real
property or by his agent or attorney to the tax receiver or tax commissioner of
the county where the real property is located.
(b)
If the real property has a district, number, and section designation, the tax
receiver or tax commissioner shall require the person making a return of the
real property to return it by district, number, and section designation. If the
real property has no designation by district, number, and section, it shall be
returned by such description as will enable the tax receiver or tax commissioner
to identify it.
(c)
No tax receiver or tax commissioner shall receive any return of real property
which does not designate the real property as provided in this Code section.
The commissioner shall not allow any tax receiver or tax commissioner who
receives returns in any manner other than as provided in this Code section any
compensation or percentage for his
services
Reserved."
SECTION
3-7.
Said
title is further amended by revising Code Section 48-5-15.1, relating to returns
of property located on certain airports, as follows:
"48-5-15.1.
(a)
All real
property and tangible personal property
shall be returned for
taxation,
and all real
property and tangible personal property shall
be subject to taxation as provided in this
Code section where such property is located on the premises of an airport
and:
(1)
Such airport is divided by one or more county lines such that the airport is
located in two or more counties; and
(2)
Such airport is owned or operated by a local airport authority which authority
functions on behalf of one of the counties within which the airport is
located.
(b)
For the purposes of this Code section, an authority shall be considered as
functioning on behalf of a county where a majority of the members of the
authority are members who meet any of the following descriptions:
(1)
An authority member who is also a member of the county governing authority or an
official or employee of the county;
(2)
An authority member appointed by the county governing authority or appointed by
an officer of the county;
(3)
An authority member who is also a member of the governing authority of a city
within the county or an official or employee of a city within the county;
or
(4)
An authority member appointed by the governing authority of a city within the
county or appointed by an officer of a city within the county.
(c)
All such
real
property and tangible personal property
located on the premises of an airport as described in subsections (a) and (b) of
this Code section shall be returned for taxation to the tax commissioner or tax
receiver of the county on behalf of which the airport authority functions. All
such real and tangible personal property shall be subject to taxation by only
the county on behalf of which the airport authority functions and not by any
other county.
(d)
Nothing in this Code section shall apply with respect to any airport
certificated under Title 14, Part
139,
of the Code of Federal Regulations or shall apply with respect to the taxation
of commercial airliners which shall be subject to Article 12 of this chapter and
other applicable provisions of law. With respect to aircraft which would
otherwise be subject to the provisions of Code Section 48-5-16, the provisions
of this Code section shall control over the provisions of Code Section 48-5-16.
Except as specifically provided otherwise in the first sentence of this
subsection, this Code section shall control over any other conflicting
provisions of this chapter; but nothing in this Code section shall be construed
as taking away the tax-exempt status of any property which is otherwise exempted
by law from ad valorem taxation."
SECTION
3-8.
Said
title is further amended by revising Code Section 48-5-17, relating to
proceedings regarding returns and payment of taxes, as follows:
"48-5-17.
(a)(1)
If a county claims to be entitled to the return and taxation of any
personal
property returned or about to be returned in another county, the county claiming
to be so entitled may apply to the superior court of the county in which the
personal
property has been or is about to be returned, in a petition to which the
taxpayer and all the counties claiming the taxes shall be made parties, for
direction and judgment as to which county is entitled under the law to the
return and taxes.
(2)
If a county claims to be entitled to the return and taxation of any
personal
property returned or about to be returned in another county by any person to the
commissioner, the county disputing the return may apply to the superior court of
the county in which the taxpayer has located the
personal
property in the return to the commissioner for direction and judgment as to
which county under the law is entitled to the return and taxes. All counties
claiming the taxes, the taxpayer, and the commissioner shall be made parties to
the action.
(3)
The proceedings under this Code section shall be the same in all respects as in
other actions seeking equitable relief except that the petition shall be triable
at the first term of the court and, as in other cases, shall be reviewed by
appeal to the Supreme Court of Georgia.
(4)
This subsection shall not affect the law relating to returns to be made to the
commissioner other than by providing a venue for determining a dispute on tax
rights as set forth in this subsection.
(b)
If any officer having charge of the fiscal affairs of the county bringing the
action can make the affidavit required by Code Section 9-10-51, the judge of the
superior court before whom the action is brought shall change the venue to an
adjoining county. The losing party in the contest shall pay all
costs.
(c)
The taxes due the state and the undisputed taxes due the counties contesting
shall not be held up by an action brought pursuant to this Code section, and the
restraint shall apply only to the taxes in dispute under the issue, which shall
be plainly set forth in the petition.
(d)
Pending the determination of the case, accruing taxes shall be collected by the
officers of the county to which the return has been made by the taxpayer.
Should another county be found to be entitled to the taxes, judgment shall be
entered in favor of the county entitled to the taxes and against the county
collecting the taxes for the portion of the taxes paid into the treasury of the
collecting county.
(e)
Should the amount of taxes recovered by an entitled county for any year exceed
the amount that would have been assessed for that year on the return as made by
the taxpayer had the return been made in the county entitled, the excess shall
be returned to the taxpayer. Should the amount of taxes recovered fall short,
execution shall be issued, as in the case of defaulting taxpayers, by the
officer of the county entitled.
(f)
No commission shall be paid to the tax receiver, tax collector, or tax
commissioner on state and county taxes collected when an action concerning the
collection is pending as provided in this Code section. The county's portion of
the tax, together with commissions on state and county taxes allowed the tax
receiver, tax collector, or tax commissioner shall be paid into the county
treasury of the county collecting to await the outcome of the litigation. Upon
the final determination, the officers of the county determined to be entitled to
the taxes shall receive their legal commissions. The state taxes collected
pending the action shall be forwarded to the commissioner by the officer
collecting as though no such action were pending. Commissions allowed on state
taxes shall be paid into the county treasury of the county collecting to await
the determination of the action, as provided in this Code
section."
SECTION
3-9.
Said
title is further amended by revising Code Section 48-5-18, relating to time for
making returns, as follows:
"48-5-18.
(a)
Except as otherwise provided in this Code section, each tax commissioner and tax
receiver shall open his books for the return of
personal
property ad valorem taxes on January 1 and
shall close his books on April 1 of each year.
(b)
Reserved.
(c)
Reserved.
(d)
Reserved.
(e)
Reserved.
(f)
Reserved.
(g)
Reserved.
(h)
In all counties having a population of not less than 100,000 nor more than
103,000 according to the United States decennial census of 2000 or any future
such census, the officer authorized to receive tax returns shall open his books
for the return of taxes on January 1 and shall close them on March 1 of each
year.
(i)
In all counties having therein the greater part of a city having a population of
more than 350,000 according to the United States decennial census of 1970 or any
future such census, the officers authorized to receive tax returns for all such
cities and counties shall open their books for the return of taxes on January 2
of each year and shall close them on March 1 of each year.
(j)
Reserved.
(k)
Unless a different date is provided therefor under subsections (b) through (j)
of this Code section, in each county or municipality providing for the
collection and payment of ad valorem taxes in installments pursuant to Code
Section 48-5-23 or any other law, the person authorized to receive
personal
property ad valorem tax returns shall open
his books for the return of taxes on January 1 and close them no sooner than
March 1 and no later than April 1 of each year. Unless the governing authority
of a county or municipality subject to this subsection establishes by the last
day of February of any year a date for closing books in that year for the return
of personal
property ad valorem taxes in that county
or municipality, which date is authorized by this subsection, the date for
closing such books in that year shall be the date such books were required to be
closed in the immediately preceding year."
SECTION
3-10.
Said
title is further amended by revising Code Section 48-5-19, relating to oaths
regarding returns, as follows:
"48-5-19.
(a)
Each return of taxable
personal
property shall be signed by or for the person responsible for filing the return
and shall contain or be verified by the following written
declaration:
'I
do solemnly swear that I have carefully read (or have heard read) and have duly
considered the questions propounded in the foregoing tax list, and that the
value placed by me on the property returned, as shown by the list, is the true
market value thereof; and I further swear that I returned, for the purpose of
being taxed thereon, every species of property that I own in my own right or
have control of either as agent, executor, administrator, or otherwise; and that
in making this return, for the purpose of being taxed thereon, I have not
attempted either by transferring my property to another or by any other means to
evade the laws governing taxation in this state. I do further swear that in
making this return I have done so by estimating the true worth and value of
every species of property contained therein.'
(b)
The fact that a person appears to have signed a return of taxable
personal
property on behalf of a person required to file a return shall be prima-facie
evidence that the person was authorized to sign on behalf of such
person.
(c)
Any person who shall make any false statement in any return of taxable
personal
property shall be guilty of false swearing, whether or not an oath is actually
administered to him or her, if such statement shall purport to be under oath.
On conviction of such offense, such person shall be punished as provided by Code
Section 16-10-71.
(d)(1)
As used in this subsection, the term 'digital signature' means a digital or
electronic method executed or adopted by a party with the intent to be bound by
or to authenticate a record, which is unique to the person using it, is capable
of verification, is under the sole control of the person using it, and is linked
to data in such a manner that if the data are
changed,
the digital or electronic signature is invalidated.
(2)
Notwithstanding any provision of law to the contrary, the commissioner is
authorized to promulgate rules and regulations setting forth the procedure for
satisfying the signature requirement for returns whether by electronic digital
signature, voice signature, or other means, so long as appropriate security
measures are implemented which assure security and verification of the signature
procedure."
SECTION
3-11.
Said
title is further amended by revising Code Section 48-5-20, relating to effects
of and penalties for failure to make returns, as follows:
"48-5-20.
(a)(1)
Any taxpayer of any county who returned
personal
property or paid
personal
property taxes in the county for the
preceding tax year and who fails to return
his
such
property for taxation for the current tax year as required by this chapter shall
be deemed to have returned for taxation the same property as was returned or
deemed to have been returned in the preceding tax year at the same valuation as
the property was finally determined to be subject to taxation in the preceding
year. Each such taxpayer shall also be deemed to have claimed the same
homestead exemption and personal property exemption as allowed in the preceding
year.
(2)
Any
taxpayer of any county who acquired real property by transfer in the preceding
tax year for which a properly completed real estate transfer tax form has been
filed and the real estate transfer tax required under Article 1 of Chapter 6 of
this title has been paid, and where no subdivision of the real property has
occurred at the time of transfer, shall be deemed to have returned for taxation
the same real property as was acquired by transfer at the same valuation as the
real property was finally determined to be subject to taxation in the preceding
year. Nothing in this paragraph shall be
construed to relieve the taxpayer of the responsibility to file a new timely
claim for a homestead exemption and personal property exemption
or to file
a timely return where improvements have been made to the real property since it
was last returned for
taxation.
(b)
Any penalty prescribed by this title or by any other law for the failure of a
taxpayer to return
his
personal
property for taxation within the time provided by law shall apply only to the
property:
(1)
Which the taxpayer did not return prior to the expiration of the time for making
returns; and
(2)
Which the taxpayer has acquired since
his
such
taxpayer's last tax return or which
represents improvements on existing
personal
property since
his
such
taxpayer's last return.
(c)
Reserved."
SECTION
3-12.
Said
title is further amended by revising Code Section 48-5-21, relating to return
and collection of taxes on unlawfully exempted property, as
follows:
"48-5-21.
Each
tax receiver and tax commissioner shall have all
personal
property which is required by law to be returned for taxes, whether or not
exempted by the county authorities, returned for taxation. The tax collector or
tax commissioner shall collect the taxes due upon the
personal
property."
SECTION
3-13.
Said
title is further amended by revising Code Section 48-5-22, relating to criminal
penalties regarding tax receivers and tax commissioners, as
follows:
"48-5-22.
(a)
It shall be unlawful for any tax receiver or tax commissioner to fail
to:
(1)
Have returned for taxation all
personal
property required by law to be returned for taxation pursuant to Code Section
48-5-21; or
(2)
Collect taxes assessed on all property pursuant to Code Section
48-5-21.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a
misdemeanor."
SECTION
3-14.
Said
title is further amended by revising subsection (a) of Code Section 48-5-24,
relating to payment of taxes in installments, as follows:
"(a)
All resident and nonresident persons who are required or directed by law to
return any
personal
property for taxation to a tax commissioner or tax receiver shall pay the taxes
on the
personal
property to the county in which the
personal
property is required or directed by law to be returned."
PART
IV
SECTION 4-1.
SECTION 4-1.
Said
title is further amended in Code Section 48-5-13 by replacing the reserved
designation with the following:
"48-5-13.
Reserved.
(a) As used
in this Code section, the term 'local tax officials and staff'
means:
(1)
All county tax collectors and county tax commissioners;
(2)
All county appraisers and county appraisal staff;
(3)
All members of county boards of tax assessors; and
(4)
All members of county boards of equalization.
(b)
The department shall prepare, instruct, operate, and administer courses of
instruction deemed necessary to provide training of new local tax officials and
staff and the continuing education of experienced local tax officials and staff.
Course materials for such training shall be updated not less than once every
five years. All such training shall be made available online and the department
shall determine what training shall be required to be taken online instead of
attended in person in order to reduce the cost to taxpayers to pay for such
training.
(c)
All such courses of instruction shall be made available by the department to
taxpayers or attorneys representing taxpayers upon request and upon payment of
such reasonable instruction fee as determined by the
department."
SECTION
4-2.
Said
title is further amended by revising Code Section 48-5-126.1, relating to
training classes for county tax collectors or tax commissioners, as
follows:
"48-5-126.1.
(a)(1)
It shall be the responsibility of each county tax collector or tax commissioner
in this state
to complete
training as required pursuant to Code Section 48-5-13. Any tax collector or tax
commissioner who has never served in such
office prior to January 1,
1982
2011,
to
attend
shall
complete 40 hours of training classes
pertaining to all areas of county taxation, particularly property taxation and
motor vehicle titling and registration, during the initial term of office served
by such local tax official.
(2)
Of the 40 hours of required training classes, 20 hours of such classes shall be
attended
completed
during the period between the election of the local tax official and the date
such official assumes office.
(3)
The remaining 20 hours of required training classes shall be
attended
completed
during the first year of the local tax official's initial term of office (unless
sickness, emergency, or some other unforeseen circumstance prohibits
attendance
completion
during that
year). If
approved by the department pursuant to Code Section 48-5-13, such training may
be by attending at the seminar on county
taxation and related matters held at the University of Georgia under the
supervision of the Georgia Center for Continuing Education.
(b)
In the event a county tax collector or tax commissioner who has never served in
such office prior to January 1,
1982
2011,
assumes the office during a regular term of office, such local tax official
shall be required to obtain special training and instruction from the
Department
of Revenue
department
in lieu of the training requirements of subsection (a) of this Code
section.
(c)
Beginning
January 1, 2005, each
Each
county tax collector or tax commissioner shall be required to
attend
complete
15 hours of training classes on county tax administration, property taxation,
motor vehicle titling and registration, or related matters during each year of
service as a county tax collector or tax commissioner. For the purposes of
satisfying the requirements of this subsection
and if
approved by the department under Code Section
48-5-13, credit
will
may
be given for attendance of the county taxation seminar conducted by the
University of Georgia under the supervision of the Georgia Center for Continuing
Education or any seminar conducted by the Department of Revenue, the Georgia
Association of Tax Officials, or other similarly qualified organization of
affiliated tax officials, or certain management, supervisory, leadership, or
accounting seminars that qualify for continuing education credits. This
training shall be generally devoted to contemporary business and taxation
practices and shall be germane to the duties and operational functions of the
office of county tax collector or tax commissioner. This subsection shall not
apply to a county tax collector or tax commissioner who is serving the first
year of such official's initial term of office.
(d)
The costs of
attending
completing
the training classes required by this Code section shall be met by the payment
of registration fees by each local tax official
attending
completing
such classes. Each local tax official shall be reimbursed by such official's
county for the amount of such fees and related travel
expenses, if
any.
(e)
The instructors for the training classes required by this Code section shall
consist of representatives of the Department of Revenue, the Georgia Association
of Tax Officials or other similarly qualified organization of affiliated tax
officials, the Georgia Center for Continuing Education, or any other qualified
persons with expertise in the field of county tax administration, property
taxation, motor vehicle titling and registration, or related
matters.
(f)
The state
revenue commissioner may adopt and enforce
reasonable rules and regulations governing the establishment and administration
of the training classes provided for by this Code section.
(g)
The state
revenue commissioner is authorized to work
with officials and personnel of the Georgia Center for Continuing Education in
establishing
the
any
training classes
to
that
may be held at that
institution.
(h)
Any county tax collector or tax commissioner who, without good cause such as
sickness or other emergency, fails to comply with the training requirements of
this Code section may be subject to removal from office by the
Governor."
SECTION
4-3.
Said
title is further amended by revising Code Section 48-5-268, relating to training
courses and continuing education for appraisers and staff, as
follows:
"48-5-268.
(a)
The department may prepare, instruct, operate, and administer courses of
instruction deemed necessary to provide for the training of new appraisers and
the continuing education of experienced appraisers
as required
pursuant to Code Section
48-5-13.
(b)(1)
The department shall prepare, instruct, operate, and administer courses of
instruction for the training of new appraisers and the continuing education of
experienced appraisers in the appraisal of tangible personal
property.
(2)
In all counties except Class I counties, the chief appraiser shall designate at
least one person on the county appraisal staff to be responsible for the
appraisal of tangible personal property. Any person or persons so designated
shall be required to
attend
complete
the standard approved training courses operated by the department in accordance
with this subsection as part of their duties specified in subsection (b) of Code
Section 48-5-263.
(c)
The department may contract with any institution of higher education in this
state to provide the courses of instruction, or any part of the courses, called
for in this Code section
as required
pursuant to Code Section
48-5-13."
SECTION
4-4.
Said
title is further amended by revising Code Section 48-5-291, relating to
qualification and training of members of county boards of tax assessors, as
follows:
"48-5-291.
(a)
No individual shall serve as a member of the county board of tax assessors
who:
(1)
Is less than 21 years of age;
(2)
Fails to make his
or
her residence within the county within six
months after taking the oath of office as a member of the board;
(3)
Does not hold a high school diploma or its equivalent. An individual who has
held an equivalent responsible position of employment for a period of five years
shall not be required to meet the high school education requirement provided in
this paragraph. The commissioner is authorized to specify by regulation the
types of employment qualifying as equivalent responsible positions of employment
under the terms of this paragraph;
(4)
Has not successfully completed 40 hours of training either prior to or within
180 days of appointment as provided in subsection (b) of this Code
section;
(5)
Has not obtained and maintained a certificate issued by the commissioner;
and
(6)
In addition to the training required in paragraph (4) of this Code section, does
not successfully complete an additional 40 hours of approved appraisal courses
as provided in subsection (b) of this Code section during each two calendar
years of tenure as a member of the county board of tax assessors.
(b)
Approved appraisal courses shall be courses of instruction covering the basic
principles of appraisal and assessing of all classes and types of property
including instruction in the fundamentals of Georgia law covering the appraisal
and assessing of property for ad valorem tax purposes as prescribed and
designated by the
commissioner
department
pursuant to Code Section 48-5-13. To
ensure that the assessment functions are performed in a professional manner by
competent assessors, meeting clearly specified professional qualifications, the
commissioner
department
shall develop and administer courses of instruction designed to qualify
applicants or tax assessors under this Code section and to specify qualification
requirements for certification. The
commissioner
department
may contract with any professional appraisal organization or firm or institution
of higher education in this state to provide the necessary courses of
instruction or any part of any such course
pursuant to
Code Section 48-5-13.
(c)
The commissioner shall promulgate such rules and regulations as may be necessary
for the administration of this Code section."
SECTION
4-5.
Said
title is further amended by revising paragraph (2) of subsection (b) of Code
Section 48-5-311, relating to creation of county boards of equalization, as
follows:
"(2)(A)
Within the first year after a member's initial appointment to the board of
equalization on or after January 1,
1981
2011,
each member shall satisfactorily complete not less than 40 hours of instruction
in appraisal and equalization processes and procedures, as prepared and required
by the
commissioner
department
pursuant to Code Section 48-5-13. The
failure of any member to fulfill the requirements of this subparagraph shall
render that member ineligible to serve on the board; and the vacancy created
thereby shall be filled in the same manner as other vacancies on the board are
filled.
(B)
No person shall be eligible to hear an appeal as a member of a board of
equalization on or after January 1,
1995
2011,
unless prior to hearing such appeal, that person shall satisfactorily complete
the 40 hours of instruction in appraisal and equalization processes and
procedures required under subparagraph (A) of this paragraph. Any person
appointed to such board shall be required to complete annually a continuing
education requirement of at least eight hours of instruction in appraisal and
equalization procedures, as prepared and required by the
commissioner
department
pursuant to Code Section 48-5-13. The
failure of any member to fulfill the requirements of this subparagraph shall
render that member ineligible to serve on the board; and the vacancy created
thereby shall be filled in the same manner as other vacancies on the board are
filled."
PART
V
SECTION 5-1.
SECTION 5-1.
Said
title is further amended in Code Section 48-5-2, relating to definitions
regarding ad valorem taxation of property, by revising the introduction language
of paragraph (3) preceding subparagraph (A) as follows:
"(3)
'Fair market value of property' means the amount a knowledgeable buyer would pay
for the property and a willing seller would accept for the property at an arm's
length, bona fide sale. With respect to the valuation of equipment, machinery,
and fixtures when no ready market exists for the sale of the equipment,
machinery, and fixtures, fair market value may be determined by resorting to any
reasonable, relevant, and useful information
available,
including, but not limited to, the original cost of the property, any
depreciation or obsolescence, and any increase in value by reason of inflation.
Each tax assessor shall have access to any public records of the taxpayer for
the purpose of discovering such information.
When using
similar arm's length transactions to determine assessed value, the previous
owner shall not be considered by the assessor so that whether a property is sold
by an individual or a bank shall make no difference for purposes of valuation.
On or after January 1, 2010, the revenue generation shall be considered when
determining assessed value of commercially zoned property. Notwithstanding any
other provision of this chapter to the contrary, on or after January 1, 2010,
the sales price of an arm's length transaction shall be the maximum allowable
assessed value for a period of one year following the
transaction."
SECTION
5-2.
Said
Code section is further amended in paragraph (3) by revising subparagraph (B) as
follows:
"(B)
The tax assessor shall
consider
apply
the following criteria in determining the fair market value of real
property:
(i)
Only the
existing
Existing
zoning of property
and in no
event shall future highest and best use be
considered;
(ii)
Existing use of property, including any restrictions or limitations on the use
of property resulting from state or federal law or rules or regulations adopted
pursuant to the authority of state or federal law;
(iii)
Existing covenants or restrictions in deed dedicating the property to a
particular use;
(iv)
Foreclosure sales, bank sales, other financial institution owned sales, or
distressed sales, or any combination thereof, of comparable real
property;
(v)
Decreased value of the property based on limitations and restrictions resulting
from the property being in a conservation easement;
and
(vi)
Current use of property at current zoning, not highest and best use, shall be
used to determine current assessed value; and
(vi)(vii)
Any other existing factors deemed pertinent in arriving at fair market
value."
SECTION
5.3.
Said
Code section is further amended in paragraph (3) by adding a new subparagraph to
read as follows:
"(B.2)
The tax assessor shall not consider, use, or apply the view factor or any
similar technique when applying the factors specified in subparagraph (B) of
this paragraph."
PART
VI
SECTION 6-1.
SECTION 6-1.
Said
title is further amended in Code Section 48-5B-1, relating to moratorium on
increases in property valuation, by revising subsection (j) as
follows:
"(j)
During the period of time in which this Code section is in effect, the
commissioner shall continue to examine and review county tax digests as
required under this chapter; provided, however, that, in the event a deficiency
in the tax digest of a county is attributable directly to the limitations
required by this Code section, no
penalties,
charges, fees, or withholding of grants
shall be levied against such county regarding such
deficiency."
PART
VII
SECTION 7-1.
SECTION 7-1.
Said
title is further amended by revising Code Section 48-5-380, relating to refunds
of taxes and license fees by counties and municipalities, as
follows:
"48-5-380.
(a)
Each county and municipality may refund to taxpayers any and all taxes and
license
fees:
(1)
Which
which
are determined to have been erroneously or illegally assessed and collected from
the taxpayers under the laws of this state or under the resolutions or
ordinances of any county or
municipality;
or
(2)
Which
which
are determined to have been voluntarily or involuntarily overpaid by the
taxpayers
or
(3)
Which have been paid by the taxpayer and which have been appealed under Code
Section 48-5-311.
(b)
In any case in which it is determined that an erroneous or illegal collection of
any tax or license fee has been made by a county or
municipality,
or
that a taxpayer has voluntarily or involuntarily overpaid any tax or license
fee, or that a
taxpayer has appealed a tax assessment under Code Section
48-5-311, the taxpayer from whom the tax
or license fee was collected may file a claim for a refund with the governing
authority of the county or municipality at any time within one year or, in the
case of taxes, three years after the date of the payment of the tax or license
fee to the county or municipality. The claim for refund shall be in writing and
shall be in the form and shall contain the information required by the
appropriate governing authority. The claim shall include a summary statement of
the grounds upon which the taxpayer relies. In the event the taxpayer desires a
conference or hearing before the governing authority in connection with any
claim for a refund,
he
the
taxpayer shall so specify in writing in
the claim. If the claim conforms to the requirements of this Code section, the
governing authority shall grant a conference at a time specified by the
governing authority. The governing authority shall consider information
contained in the taxpayer's claim for a refund and such other information as is
available. The governing authority shall approve or disapprove the taxpayer's
claim and shall notify the taxpayer of its action. In the event any claim for
refund is approved, the governing authority shall proceed under subsection (a)
of this Code section to give effect to the terms of that subsection. No refund
provided for in this Code section shall be assignable.
(c)
Any taxpayer whose claim for refund is denied by the governing authority of the
county or municipality or whose claim is not denied or approved by the governing
authority within one year from the date of filing the claim shall have the right
to bring an action for a refund in the superior court of the county in which the
claim arises. No action or proceeding for the recovery of a refund shall be
commenced before the expiration of one year from the date of filing the claim
for refund unless the governing authority of the county or municipality renders
a decision on the claim within the one-year period. No action or proceeding for
the recovery of a refund shall be commenced after the expiration of one year
from the date the claim is denied. The one-year period prescribed in this
subsection for filing an action for a refund shall be extended for such period
as may be agreed upon in writing between the taxpayer and the governing
authority of the county or municipality during the one-year period or any
extension of the one-year period.
(d)
Any refunds approved or allowed under this Code section shall be paid from funds
of the county or municipality to which the taxes or license fees were originally
paid. Refunds shall be paid within 60 days of the approval of the taxpayer's
claim or within 60 days of the entry of a final decision in any action for a
refund.
(e)
The governing authority of any county, by resolution, and the governing
authority of any municipality, by ordinance, may adopt rules and regulations
governing the administration of this Code section and may delegate the
administration of this Code section, including the approval or disapproval of
claims where the reason for the claim is based on an obvious clerical error, to
an appropriate department in local government. In disputed cases where there is
no obvious error, the approval or disapproval of claims may not be delegated by
the governing authority."
PART
VIII
SECTION 8-1.
SECTION 8-1.
Said
title is further amended by revising Code Section 48-5-524, relating to annual
reports of public utility property by the state revenue commissioner, as
follows:
"48-5-524.
(a)
At least once each year, the commissioner shall make a report to the board of
tax assessors in each county as to the return of property located within the
county for purposes of ad valorem taxation by each person required to make
returns of the value of its properties and franchises to the commissioner under
this article and Article 9 of this chapter. Each report shall be itemized by
public utility and by parcel of real property or type of personal property
returned and shall specify clearly the value returned by the utility for each
parcel of real property or type of personal property together with any change as
to value made by the commissioner, by the State Board of Equalization or, where
appropriate, by both.
(b)
A copy of each report made under this Code section shall be made reasonably
available for public inspection at the office of the county board of tax
assessors and at the office of the commissioner or at such other reasonably
accessible place within the headquarters building of the department as may be
designated by the commissioner.
(c)
If the report required under this Code section is made to a county board of tax
assessors on or after August 1 of a tax year, the county board of tax assessors
shall use the report of the immediately preceding year for use in the current
tax year."
PART
IX
SECTION 9-1.
SECTION 9-1.
Said
title is further amended by revising Code Section 48-5-23, relating to
collection and payment of taxes in installments, as follows:
"48-5-23.
(a)(1)
The governing authority of each county and of each municipal corporation is
authorized to provide by appropriate resolution or ordinance for the collection
and payment of ad valorem taxes on tangible property other than motor vehicles
in
two
installments. If the governing authority of any county or municipal corporation
elects to provide for installment payments, any ad valorem taxes due the state,
county, and county board of education or the municipality and any municipal
board of education which are levied upon tangible property other than motor
vehicles shall become due and payable as provided in this Code
section.
(2)
The resolution or ordinance required pursuant to this subsection shall be
adopted by the governing authority of the county or municipal corporation on or
before December 31 for the next succeeding tax year. Any governing authority of
a county or municipal corporation electing to collect taxes in installments
shall file with the commissioner a certified copy of the appropriate resolution
or ordinance within ten days of its adoption. The resolution or ordinance shall
continue in full force and effect in all subsequent tax years unless repealed by
the governing authority of the respective county or municipal corporation, in
which case the governing authority shall notify the commissioner of the repeal
within ten days after such action is taken.
(b)(1)
Notwithstanding that the governing authority of any county or municipal
corporation, pursuant to this Code section, provides for the collection and
payment of ad valorem taxes on tangible property other than motor vehicles in
two
installments based on the fraction of taxes levied on the property for the
preceding tax year, the governing authority of any county or municipal
corporation is further authorized to provide by appropriate resolution or
ordinance for the collection and payment of ad valorem taxes on tangible
property other than motor vehicles in
two
installments with a single billing for the current tax year based on the current
final tax digest as authorized by the commissioner pursuant to Code Section
48-5-345, or on a temporary digest authorized by the judge of superior court
pursuant to Code Section 48-5-310. The resolution or ordinance required by this
subsection shall be adopted by the governing authority of the county or
municipal corporation on or before December 31 for the next succeeding tax year.
The resolution or ordinance shall be filed with the commissioner and shall
continue in full force and effect as provided in subsection (a) of this Code
section. Notification of the repeal of the resolution or ordinance shall be
made as provided in subsection (a) of this Code section.
(2)
Those taxes payable in installments and based on the current final tax digest as
provided in this subsection shall be billed on July 1 or as soon as practical
after the commissioner has issued an order authorizing the use of said digest
for the collection of taxes or the issuance of an order from a judge of superior
court for the temporary collection of taxes, whichever date is later. The first
installment on such taxes shall be one-half of the entire amount due for the
year and shall become due 60 days from the date of billing. The second
installment on the taxes shall be one-half of the entire amount due for the year
and shall become due on December 20. Each installment shall become delinquent
on the day following its due date and, upon becoming delinquent, shall be
subject to a penalty of 5 percent. That part of the entire amount of a tax bill
due which is unpaid after December 20 shall be subject to interest at the rate
specified in Code Section 48-2-40 from December 21 until paid. Paragraph (3) of
subsection (e) of this Code section, relating to penalty and interest, shall not
apply to installment payments authorized by this subsection.
(c)
For the
purposes of subsection (a) of this Code
section,
The resolution
or ordinance providing for taxes due and
payable in installments on tangible property shall
be as
follows:
establish the
due dates for the installments.
(1)
One-half of the taxes levied on the property for the preceding tax year shall be
due and payable at the time specified in the resolution or ordinance for the
first installment; and
(2)
The remaining taxes shall be due and payable on the final installment, which
shall become due on December 20 of each year or 60 days from the date of
billing, whichever comes later, shall be the total taxes due on the property for
the current year after credit has been given for tax payments made in accordance
with paragraph (1) of this subsection.
(d)
Nothing contained in this Code section shall be construed to impose any
liability for the payment of any ad valorem taxes upon any person for property
which was not owned on January 1 of the applicable tax year.
(e)(1)
This Code section shall apply to all persons required by law to make annual tax
returns of all their property in this state to the commissioner.
(2)
The governing authority of each county and of each municipal corporation is
authorized to collect taxes in accordance with the installment provisions of
subsection (c) of this Code section even though no assessment has been placed on
the subject tangible property for the tax year for which the installments are
being collected.
(3)
Taxes not paid when due under any installment authorized pursuant to this Code
section shall bear interest at the rate provided by law for unpaid ad valorem
taxes from the due date of any such installment. Any taxes not paid in full by
December 20 or 60 days from the date of billing, whichever comes later, of any
year shall be subject to the penalties and interest provided by
law.
(f)
The governing authority of each county
may,
pursuant to Code Section 48-5-150,
by ordinance
or resolution provide for an earlier due
date for the final installment authorized by this Code section. When the
governing authority elects to establish an earlier due date, the final
installment shall bear interest at the rate specified in Code Section 48-2-40
from the earlier date so established."
SECTION
9-2.
Said
title is further amended by adding a new Code section to read as
follows:
"48-5-9.1.
The
governing authority of each county or municipality may by appropriate resolution
or ordinance elect to receive in payment of ad valorem taxes any form of
payment."
PART
X
SECTION 10-1.
SECTION 10-1.
Said
title is further amended by revising Code Section 48-5-32, relating to
publication of county ad valorem tax rate, as follows:
"48-5-32.
(a)
As used in this Code section, the term:
(1)
'Levying authority' means a county, a municipality, or a consolidated
city-county governing authority or other governing authority of a political
subdivision of this state that exercises the power to levy ad valorem taxes to
carry out the governing authority's purposes.
(2)
'Recommending authority' means a county, independent, or area school board of
education that exercises the power to cause the levying authority to levy ad
valorem taxes to carry out the board's purposes.
(3)
'Taxing jurisdiction' means all the tangible property subject to the levy of a
specific levying authority or the recommended levy of a specific recommending
authority.
(b)
Each levying authority and each recommending authority shall cause a report to
be published in a newspaper of general circulation throughout the
county:
(1)
At least two weeks prior to the certification of any recommending authority to
the levying authority of such recommending authority's recommended school tax
for the support and maintenance of education pursuant to Article VIII, Section
VI, Paragraph I of the Constitution; and
(2)
At least two weeks prior to the establishment by each levying authority of the
millage rates for ad valorem taxes for educational purposes and ad valorem taxes
for purposes other than educational purposes for the current calendar
year.
Such
reports shall be in a prominent location in such newspaper and shall not be
included with legal advertisements. The size and location of the advertisements
shall not be grounds for contesting the validity of the levy.
(c)
The reports required under subsection (b) of this Code section shall contain the
following:
(1)
For levying authorities, the assessed taxable value of all property, by class
and in total, which is within the levying authority's taxing jurisdiction and
the proposed millage rate for the levying authority's purposes for the current
calendar year and such assessed taxable values and the millage rates for each of
the immediately preceding five calendar years, as well as the proposed total
dollar amount of ad valorem taxes to be levied for the levying authority's
purposes for the current calendar year and the total dollar amount of ad valorem
taxes levied for the levying authority's purposes for each of the immediately
preceding five calendar years. The information required for each year specified
in this paragraph shall also indicate the percentage increase and total dollar
increase with respect to the immediately preceding calendar year. In the event
the rate levied in the unincorporated area is different from the rate levied in
the incorporated area, the report shall also indicate all required information
with respect to the incorporated area, unincorporated area, and a combination of
incorporated and unincorporated areas;
(2)
For recommending authorities, the assessed taxable value of all property, by
class and in total, which is within the recommending authority's taxing
jurisdiction and the proposed millage rate for the recommending authority's
purposes for the current calendar year and such assessed taxable values and the
millage rates for each of the immediately preceding five calendar years, as well
as the proposed total dollar amount of ad valorem taxes to be recommended for
the recommending authority's purposes for the current calendar year and the
total dollar amount of ad valorem taxes levied for the recommending authority's
purposes for each of the immediately preceding five calendar years. The
information required for each year specified in this paragraph shall also
indicate the percentage increase and total dollar increase with respect to the
immediately preceding calendar year; and
(3)
The date, time, and place where the levying or recommending authority will be
setting its millage rate for such authority's purposes.
(d)
The commissioner shall not accept for review the digest of any county which does
not submit simultaneously a copy of such published reports for the county
governing authority and the county board of education with such digest. In the
event a digest is not accepted for review by the commissioner pursuant to this
subsection, it shall be accepted for review upon satisfactory submission by such
county of a copy of such published reports. The levies of each of the levying
authorities other than the county governing authority shall be invalid and
unenforceable until such time as the provisions of this Code section have been
met
Reserved."
SECTION
10-2.
Said
title is further amended by revising Code Section 48-5-32.1, relating to
certification of assessed taxable value of property and method of computation,
resolution or ordinance required for millage rate, and advertisement of intent
to increase property tax, as follows:
"48-5-32.1.
(a)
As used in this Code section, the term:
(1)
'Ad valorem tax' or 'property tax' means a tax imposed upon the assessed value
of real property.
(2)
'Certified tax digest' means the total net assessed value on the annual property
tax digest certified by the tax commissioner of a taxing jurisdiction to the
department and authorized by the commissioner for the collection of taxes, or,
in the case where the governing authority of a county whose digest has not been
approved by the commissioner has petitioned the superior court of the county for
an order authorizing the immediate and temporary collection of taxes, the
temporary digest so authorized.
(3)
'Levying authority' means a county, a municipality, or a consolidated
city-county governing authority or other governing authority of a political
subdivision of this state that exercises the power to levy ad valorem taxes to
carry out the governing authority's purposes.
(4)
'Mill' means one one-thousandth of a United States dollar.
(5)
'Millage' or 'millage rate' means the levy, in mills, which is established by
the governing authority for purposes of financing, in whole or in part, the
taxing jurisdiction's expenses for
their
its
fiscal year.
(6)
'Millage equivalent' means the number of mills which would result when the total
net assessed value added by reassessments is divided by the certified tax digest
and the result is multiplied by the previous year's millage rate.
(7)
'Net assessed value' means the taxable assessed value of property after all
exemptions.
(8)
'Recommending authority' means a county, independent, or area school board of
education that exercises the power to cause the levying authority to levy ad
valorem taxes to carry out the purposes of such board of education.
(9)
'Roll-back rate' means the previous year's millage rate minus the millage
equivalent of the total net assessed value added by
reassessments:
(A)
As calculated and certified to the commissioner by the tax commissioner for
county and educational tax purposes; and
(B)
As calculated by the collecting officer of the municipality for municipal tax
purposes.
(10)
'Taxing jurisdiction' means all the real property subject to the levy of a
specific levying authority or the recommended levy of a specific recommending
authority.
(11)
'Total net assessed value added by reassessments' means the total net assessed
value added to the certified tax digest as a result of revaluation of existing
real property that has not been improved since the previous tax digest
year.
(b)
At the time of certification of the digest, the tax receiver or tax commissioner
shall also certify to the recommending authority and levying authority of each
taxing jurisdiction the total net assessed value added by reassessments
contained in the certified tax digest for that tax digest year of the taxing
jurisdiction.
(c)(1)
Whenever a recommending authority or levying authority shall propose to adopt a
millage rate which does not exceed the roll-back rate, it shall adopt that
millage rate at an advertised public meeting and at a time and place which is
convenient to the taxpayers of the taxing
jurisdiction,
in accordance with the procedures specified under Code Section
48-5-32.
(2)
In those instances in which the recommending authority or levying authority
proposes to establish any millage rate which would require increases beyond the
roll-back rate, the recommending authority or levying authority shall advertise
its intent to do so and shall conduct at least three public hearings thereon, at
least one of which shall commence between the hours of 6:00 P.M. and 7:00 P.M.,
inclusive, on a business weekday. The recommending authority or levying
authority shall place an advertisement in a newspaper of general circulation
serving the residents of the unit of local government, which shall read as
follows:
'NOTICE OF PROPERTY TAX INCREASE
The
(name of
recommending authority or levying
authority) has tentatively adopted a
millage rate which will require an increase in property taxes by
(percentage
increase over roll-back rate)
percent.
All
concerned citizens are invited to the public hearing on this tax increase to be
held at (place
of meeting) on
(date and
time).
Times
and places of additional public hearings on this tax increase are at (place of
meeting) on (date and time).
This
tentative increase will result in a millage rate of (proposed millage rate)
mills, an increase of (millage rate increase above the roll-back rate) mills.
Without this tentative tax increase, the millage rate will be no more than
(roll-back millage rate) mills. The proposed tax increase for a home with a
fair market value of (average home value from previous year's digest rounded to
the nearest $25,000.00) is approximately $(increase) and the proposed tax
increase for nonhomestead property with a fair market value of (average
nonhomestead property value from previous year's digest rounded to nearest
$25,000.00) is approximately
$(increase).'
Simultaneously
with this notice the recommending authority or levying authority shall provide a
press release to the local media.
(3)
The advertisement shall appear at least one week prior to each
hearing,
and
shall be prominently
displayed, be
not less than 30 square inches, and
shall
not be placed in that section of the newspaper where legal notices appear.
In addition to
the advertisement specified under this paragraph, the levying or recommending
authority may include in the notice reasons or explanations for such tax
increase.
(4)
No recommending authority shall recommend and no levying authority shall levy a
millage rate in excess of the proposed millage rate as established pursuant to
paragraph (2) of this subsection without beginning anew the procedures and
hearings required by this Code section
and those
required by Code Section 48-5-32.
The
commissioner shall not accept a digest for review or issue an order authorizing
the collection of taxes if the recommending authority or levying authority other
than municipal governing authorities has established a millage rate that is in
excess of the correct rollback without complying fully with the procedures
required by this Code section.
(5)
Any notice or hearing required under this Code section may be combined with any
notice or hearing required under Article 1 of Chapter 81 of Title 36
or Code
Section 48-5-32.
(d)
Nothing contained in this Code section shall serve to extend or authorize any
millage rate in excess of the maximum millage rate permitted by law or to
prevent the reduction of the millage rate.
(e)
The commissioner shall not accept for review the digest of any county which does
not submit simultaneously with such digest evidence of compliance with this Code
section by the levying authorities and recommending authorities with the
exception of municipal governing authorities. In the event a digest is not
accepted for review by the commissioner pursuant to this subsection, it shall be
accepted for review upon satisfactory submission by such authorities of such
evidence. The levies of each of the levying authorities other than the county
governing authority shall be invalid and unenforceable until such time as the
provisions of this Code section have been met.
(f)
In the event the commissioner determines, after having issued an order
authorizing the collection of taxes, that the recommending authority or the
levying authority has not fully complied with all of the provisions of this Code
section, then the commissioner may declare the increase above the roll-back rate
null and void and require that any taxes collected above the roll-back rate be
returned to the taxpayer. The recommending authority or levying authority which
is the subject of such finding by the commissioner shall bear the cost of such
refund and all administrative costs associated with providing such
refund.
(f)(g)
The commissioner shall promulgate such rules and regulations as may be necessary
for the administration of this Code section."
PART
XI
SECTION 11-1.
SECTION 11-1.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
11-2.
All
laws and parts of laws in conflict with this Act are repealed.