Bill Text: GA SB346 | 2009-2010 | Regular Session | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Ad Valorem Taxes; revise comprehensive provisions
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: (Passed) 2011-01-01 - Effective Date [SB346 Detail]
Download: Georgia-2009-SB346-Comm_Sub.html
Bill Title: Ad Valorem Taxes; revise comprehensive provisions
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: (Passed) 2011-01-01 - Effective Date [SB346 Detail]
Download: Georgia-2009-SB346-Comm_Sub.html
10 LC 18
9249TS
The
House Committee on Ways and Means offers the following substitute to SB
346:
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 change certain provisions regarding
time for making returns; to provide for powers, duties, and responsibilities of
the state revenue commissioner 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 change and provide new definitions
regarding ad valorem taxation 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 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 change certain
provisions regarding approval of tax digests; to require notice of transfer of
real property; to provide for correction of factual errors in county tax
digests; to provide for effective dates; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
PART I
SECTION 1-1.
PART I
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
annual
notice
of
current assessment 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
written
annual
notice to the taxpayer of
any such
changes made in such taxpayer's returns
the current
assessment of taxable real property. When any corrections or changes, including
valuation increases or decreases, or equalizations have been made by the board
to personal property tax returns, the board shall give written notice to the
taxpayer of any such changes made in such taxpayer's
returns. The
annual
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.
The taxpayer
may elect in writing to receive all such notices required under this Code
section by electronic transmission if electronic transmission is made available
by the county board of tax assessors.
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
annual
notice of
current assessment 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)
The amount of the previous assessment;
(B)
The amount of the current assessment;
(C)
The year for which the new assessment is applicable;
(D)
A brief description of the assessed property broken down into real and personal
property classifications;
(E)
The fair market value of property of the taxpayer subject to taxation and the
assessed value of the taxpayer's property subject to taxation after being
reduced;
and
(F)
The
name,
and
phone number,
and contact information of the person in
the assessors' office who is administratively responsible for the handling of
the appeal and who the taxpayer may contact if the taxpayer has questions about
the reasons for the assessment change or the appeals
process;
(G)
If available, the website address of the office of the county board of tax
assessors; and
(H)
A statement that all documents and records used to determine the current value
are available upon request.
(2)(A)
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
and an
estimate of the current year's taxes for all levying
authorities,
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
At the time of
filing your appeal you must select one of the following options:
(i)
An appeal to the county board of
equalization
or to
arbitration and in either case, to
with
appeal to the superior
court;
(ii)
To arbitration without an appeal to the superior court; or
(iii)
For a parcel of nonhomestead property with a fair market value in excess of $1
million, to a hearing officer with appeal to the superior
court.
If
you wish to file an appeal, you must do so in writing no later than
30
45
days 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).'
(B)
The notice shall also contain the following statement in bold
print:
'The
estimate of your ad valorem tax bill for the current year is based on the
previous year's millage rate and the fair market value contained in this notice.
The actual tax bill you receive may be more or less than this estimate. This
estimate may not include all eligible exemptions.'
(3)
The annual notice required under this Code section shall be mailed no later than
July 1; provided, however, that the annual notice required under this Code
section may be sent later than July 1 for the purpose of notifying property
owners of corrections and mapping changes.
(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 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
or shall be
posted on the website of the office of the county board of tax
assessors 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,
including, but not limited to, all documents reviewed in making the assessment,
the address and parcel identification number of all real property utilized as
qualified comparable properties, and all factors considered in establishing the
new assessment, 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
Description
of current
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
The
notice required by this
subsection
Code
section shall be accompanied by a simple,
nontechnical description of the basis for the
new
current
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 in Code Section 48-5-311, relating to county boards of
equalization and appeals of ad valorem tax assessments, by revising subsections
(a), (b), (c), (d), (e), (g), (h), (j), (l), and (m) and by adding new
subsections as follows:
"(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 shall operate in the
same manner and be subject to all of the requirements of this Code section
specified for county boards of equalization. The intergovernmental agreement
shall specify the manner in which the members of the regional board shall be
appointed by the grand jury of each of the counties and shall specify which
clerk of the superior court shall have oversight over and supervision of such
regional board. All hearings and appeals before a regional board shall be
conducted in the county in which the property which is the subject of the
hearing or appeal is located.
(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 other than members of the board of
equalization except at any appeal hearing.
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
chief
judge of the superior court
or his or her
designee shall charge each member and
alternate member of the county board of equalization with the law and duties
relating to such office.
(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
recommend
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)(A)
The clerk of the superior court shall have oversight over and supervision of all
boards of equalization of the county and hearing officers. This oversight and
supervision shall include, but not be limited to, requiring appointment of
members of county boards of equalization by the grand jury; giving the notice of
the appointment of members and alternates of the county board of equalization by
the county grand jury as required by Code Section 15-12-81; collecting the names
of possible appointees; collecting information from possible appointees as to
their qualifications; presenting the names of the possible appointees to the
county grand jury; processing the appointments as required by paragraph (4) of
subsection (c) of this Code section, including administering the oath of office
to the newly appointed members and alternates of the county board of
equalization as required by paragraph (5) of such subsection; instructing the
newly appointed members and alternates as to the training they must receive and
the operations of the county board of equalization; presenting to the grand jury
of the county the names of possible appointees to fill vacancies as provided in
paragraph (3) of such subsection; maintaining a roster of board members and
alternates, maintaining a record showing that the board members and alternates
completed training, keeping attendance records of board members and alternates
for the purpose of payment for service, and keeping a record of the appointment
dates of board members and alternates and their terms in office; and informing
the county board of equalization that it must establish by regulation procedures
for conducting appeals before the board as required by paragraph (3) of
subsection (d) of this Code section. Oversight and supervision shall also
include the scheduling of board hearings, hearings before hearing officers, and
giving notice of the date, time, and place of hearings to the taxpayers and the
county board of tax assessors and giving notice of the decisions of the county
board of equalization or hearing officer to the taxpayer and county board of tax
assessors as required by division (e)(6)(D)(i) of this Code
section.
(B)
The county governing authority shall provide any resources to the clerk of
superior court that are required to be provided by paragraph (7) of subsection
(e) of this Code section.
(C)
The county governing authority shall provide to the clerk of superior court
facilities and secretarial and clerical help for appeals pursuant to subsection
(e.1) of this Code section.
(D)
The clerk of superior court shall maintain any county records from the hearings
before the board of equalization and before hearing officers until the deadline
to file any appeal to the superior court expires. If an appeal is not filed to
the superior court, the clerk of superior court is authorized to properly
destroy any records from the hearings before the county board of equalization or
hearing officers. If an appeal to the superior court is filed, the clerk of
superior court shall file such records in the civil action that is considered
open by the clerk of superior court for such appeal and such records shall
become part of the record on appeal in accordance with paragraph (2) of
subsection (g) of this Code section.
(e)
Appeal.
(1)(A)
Any
resident or
nonresident taxpayer
or property
owner as of the last date for filing an
appeal may
elect to file
an appeal from an assessment by the county
board of tax assessors to
either:
(i)
The
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
pursuant to
paragraph (2) of this subsection;
(ii)
An arbitrator as to matters of value pursuant to subsection (f) of this Code
section; or
(iii)
A hearing officer as to matters of value and uniformity for a parcel of
nonhomestead real property with a fair market value in excess of $1 million
pursuant to subsection (e.1) of this Code
section.
The
commissioner shall establish by rule and regulation a uniform appeal form that
the taxpayer may use.
(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
a hearing
officer 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 a
hearing officer shall be conducted in the manner specified in subsection (e.1)
of this Code section. 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. The
clerk of the superior court shall grant additional extensions to the taxpayer or
the county board of tax assessors for good cause shown.
(D)
The commissioner, by regulation, shall adopt uniform procedures and standards
which shall be followed by county boards of equalization, hearing officers, and
arbitrators in determining appeals. Such rules shall be updated and revised
periodically and reviewed no less frequently than every five years.
(2)(A)
An appeal shall be effected by
e-mailing, if
the county board of tax assessors has adopted a written policy consenting to
electronic service, or 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. 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 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
30
days of the date of mailing of the change notice, institute an appeal to the
county board of tax assessors by
e-mailing, if
the county board of tax assessors has adopted a written policy consenting to
electronic service, or 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 adopt uniform procedures and standards
which, when approved by the State Board of Equalization, shall be followed by
county boards of equalization in determining appeals.
(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 board of
equalization shall render its decision at the conclusion of the hearing under
subparagraph (B) of this paragraph. 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 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 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.
(7)
The county
governing authority
clerk of the
superior court shall furnish the county
board of equalization necessary facilities and secretarial and clerical help.
The
secretary
of the county board of tax assessors
clerk of the
superior court 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)
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.
(e.1)(1)
For any dispute involving the value or uniformity of a parcel of nonhomestead
real property with a fair market value in excess of $1 million, at the option of
the taxpayer an appeal may be submitted to a hearing officer in accordance with
this subsection.
(2)
Individuals desiring to serve as hearing officers and who are either state
certified general real property appraisers or state certified residential real
property appraisers as classified by the Georgia Real Estate Commission and the
Georgia Real Estate Appraisers Board shall complete and submit an application, a
list of counties the hearing officer is willing to serve, disqualification
questionnaire, and resume and be approved by the Georgia Real Estate Commission
and the Georgia Real Estate Appraisers Board to serve as a hearing officer.
Such board shall annually publish a list of qualified and approved hearing
officers for Georgia.
(3)
The clerk of the superior court shall furnish any hearing officer so selected
the necessary facilities.
(4)
An appeal shall be effected by e-mailing, if the county board of tax assessors
has adopted a written policy consenting to electronic service, or by filing with
the county board of tax assessors a notice of appeal to a hearing officer within
45 days from the date of mailing the notice of assessment pursuant to Code
Section 48-5-306. A written objection to an assessment of real property
received by a county board of tax assessors stating the taxpayer's election to
appeal to a hearing officer and showing the location of the real property
contained in the assessment notice shall be deemed a notice of appeal by the
taxpayer.
(5)
The county board of tax assessors may for no more than 90 days review the
taxpayer's written appeal, and 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 within 30 days of the mailing of such notice the taxpayer notifies
the county board of tax assessors in writing that such changes or corrections
are not acceptable, the county board of tax assessors shall, within 30 days of
the date of mailing of such taxpayer's notification, send or deliver the notice
of appeal and all necessary papers to the clerk of the superior court. (6) The
clerk of superior court shall randomly select from such list a hearing officer
who shall have experience or expertise in hearing or appraising the type of
property that is the subject of appeal to hear the appeal, unless the taxpayer
and the county board of tax assessors mutually agree upon a hearing officer from
such list.
(7)
The hearing officer shall swear in all witnesses, perform the powers, duties,
and authority of a county or regional board of equalization, and determine the
fair market value of the real property based upon the testimony and evidence
presented during the hearing. Any issues other than fair market value and
uniformity raised in the appeal shall be preserved for appeal to the superior
court. 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. At the conclusion of the hearing, the hearing officer shall notify
both parties of the decision verbally and shall send the taxpayer the decision
in writing.
(8)
The taxpayer or the board of tax assessors may appeal the decision of the
hearing officer to the superior court as provided in subsection (g) of this Code
section.
(9)
If, at any time during the appeal under this subsection, the taxpayer and the
county board of tax assessors execute a signed written agreement on the fair
market value and any other issues raised, the appeal shall terminate as of the
date of such signed agreement and the fair market value as set forth in such
agreement shall become final and subsection (c) of Code Section 48-5-299
shall apply. The provisions contained in this paragraph may be waived at any
time by written consent of the taxpayer and the county board of tax
assessors.
(10)
Each hearing officer shall be compensated by the county for time expended in
considering appeals. The compensation shall be paid at a rate of not less than
$25.00 per hour as determined by the county governing authority. Compensation
pursuant to this paragraph shall be paid from the county treasury upon
certification by the hearing officer of the hours expended in hearing of
appeals. The attendance at any training required by the commissioner shall be
part of the qualifications of the hearing officer, and any nominal cost of such
training shall be paid by the hearing officer. If the clerk of superior court,
after diligent search, cannot find a qualified hearing officer who is willing to
serve, the clerk of the superior court shall notify the county board of tax
assessors in writing. The county board of tax assessors shall then certify the
appeal to the county or regional board of equalization.
(11)
The commissioner shall promulgate rules and regulations for the proper
administration of this subsection, including but not limited to a uniform appeal
form; qualifications; training, including an eight-hour course on Georgia
property law, Georgia evidence law, preponderance of evidence, burden of proof,
credibility of the witnesses, and weight of evidence; disqualification
questionnaire; selection; removal; and any other matters necessary to the proper
administration of this subsection. The commissioner shall seek input from all
interested parties prior to such
promulgation."
"(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,
or hearing
officer, 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
hearing
officer, 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
e-mailing, if
the county board of tax assessors has adopted a written policy consenting to
electronic service, or 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
or hearing
officer is mailed pursuant to subparagraph
(e)(6)(D) or
paragraph (6) of subsection (e.1) 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,
or the hearing officer. 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, 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 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
placed on the
court's next available jury or bench trial calendar, at the taxpayer's
election, 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
hearing
officer, 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
or hearing
officer, as applicable, the taxpayer shall
receive a deduction in such taxpayer's taxes for the year in question. Such
deduction shall be refunded to the taxpayer and shall include interest on the
amount of such deduction at the same rate as specified in Code Section 48-2-35
which shall accrue from November 15 of the taxable year in question or the date
the final installment of the tax was due or was paid, whichever is later. In no
event shall the amount of such interest exceed $150.00.
(ii)
If the final determination of value on appeal is 80 percent or less of the
valuation set by the county board of equalization
or hearing
officer 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
or hearing
officer, as applicable, the taxpayer shall
be liable for the increase in taxes for the year in question due to the
increased valuation fixed on appeal with interest at the same rate as specified
in Code Section 48-2-35. Such interest shall accrue from November 15 of the
taxable year in question or the date the final installment of tax was due to the
date the additional taxes are remitted, but in no event shall the amount of such
interest exceed $150.00.
Any
taxpayer shall be exempt each taxable year from any such interest owed under
this subparagraph with respect to such taxpayer's homestead
property.
(h)
Recording
of interviews. 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."
"(j)
Disqualification.
(1)
No member of the county board of equalization
and no hearing
officer 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
or to a
hearing officer 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
or hearing
officer. 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
or hearing
officer 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)
(1)(D)
of this Code section. Answers of the county board of equalization
or hearing
officers shall be part of the decision of
the board or
hearing officer 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
or hearing
officer 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."
"(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)
(3)
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)
Refunds.
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.
(n)
Service
of notice. A
notice of appeal to a board of tax assessors under subsection (e), (e.1), (f),
or (g) of this Code section shall be 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 has adopted a written policy
consenting to electronic service, by transmitting a copy to the board of tax
assessors via e-mail in portable document format 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 within 45 days of
receipt of the notice of current assessment to the taxpayer by certificate of
the taxpayer, the taxpayer's attorney, or the taxpayer's employee by written
admission or by affidavit. Failure to make proof of service shall not affect
the validity of service.
(o)
When a taxpayer authorizes an attorney in writing to act on the taxpayer's
behalf, all notices required to be provided to the taxpayer regarding hearing
times, dates, certifications, or official actions shall instead be provided to
such attorney."
PART
III
SECTION 3-1.
SECTION 3-1.
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
Each
tax commissioner and tax receiver shall open his
or
her books for the return of
real or
personal property ad valorem taxes on
January 1 and shall close
his
those
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 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 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."
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; and
(3)
All members of county boards of tax assessors.
(b)
The commissioner shall prepare, instruct, operate, and administer courses of
instruction deemed necessary to provide training of and continuing education to
all local tax officials and staff and members of the county boards of
equalization. Course materials for such training shall be reviewed not less
than once every five years and updated if necessary. All such training
materials shall be made available online, and the commissioner shall determine
what training may be offered or available 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 open and made available by the
commissioner to the public upon request and upon payment of such reasonable
instruction fee as set by the commissioner and upon available space as
determined by the commissioner.
(d)
The commissioner is authorized to work with any organization or other
professionals with expertise in providing instruction in property tax
administration, property taxation, or related
matters."
SECTION
4-2.
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
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 shall
develop,
approve, 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 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
4-3.
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, 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
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
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, by
adding new paragraphs to read as follows:
"(.1)
'Arm's length, bona fide sale' means a transaction which has occured in good
faith without fraud or deceit carried out by unrelated or unaffiliated parties,
as by a willing buyer and a willing seller, each acting in his or her own
self-interest, including but not limited to a distress sale, short sale, bank
sale, or sale at public
auction."
SECTION
5-2.
Said
title is further amended in Code Section 48-5-2, relating to definitions
regarding ad valorem taxation of property, by revising the introductory 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.
The income
approach, if data is available, shall be considered in determining the fair
market value of income-producing property. Notwithstanding any other provision
of this chapter to the contrary, the transaction amount of the most recent arm's
length, bona fide sale in any year shall be the maximum allowable fair market
value for the next taxable year. 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."
SECTION
5-3.
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)
Existing zoning of property;
(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
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)
Any other existing factors
provided by
law or by rule and regulation of the
commissioner deemed pertinent in arriving
at fair market value."
SECTION
5-4.
Said
Code section is further amended in paragraph (3) by adding a new subparagraph to
read as follows:
"(B.2)
In determining the fair market value of real property, the tax assessor shall
not include the value of intangible assets, including the cost of trade name,
the brand and flag value, the amortized cost of incentives and concessions for
anchor tenants, project and asset management, the value of staff in place,
patient service mix, managed care agreements, working capital, reservation
systems, customer loyalty programs, merchandizing and advertizing arrangements,
and all intellectual
property."
PART
VI
SECTION 6-1.
SECTION 6-1.
Said
title is further amended by revising subsection (f) of Code Section 48-5-311,
relating to county boards of equalization and appeals of ad valorem taxes, as
follows:
"(f)
Arbitration.
(1)
As used in
this subsection, the term 'certified appraisal' means an appraisal or appraisal
report given, signed, and certified as such by a real property appraiser as
classified by the Georgia Real Estate Commission and the Georgia Real Estate
Appraisers Board.
(2)
At the option of the taxpayer an appeal shall be submitted to arbitration
in accordance
with this subsection.
(2)
Following an election by the taxpayer under paragraph (1) of this subsection, an
arbitration appeal shall be effected by the taxpayer's filing a written notice
of arbitration with the county board of tax assessors. The notice of
arbitration shall specifically state the grounds for arbitration. The notice
shall be filed within 45 days from the date of mailing the notice pursuant to
Code Section 48-5-306 except that for counties or municipal corporations
providing for the collection and payment of ad valorem taxes in installments the
time for filing the notice of appeal shall be 30 days. The county board of tax
assessors shall certify to the clerk of the superior court the notice of
arbitration and any other papers specified by the person seeking arbitration
including, but not limited to, the staff information from the file used by the
county board of tax assessors. All papers and information certified to the
clerk shall become a part of the record on arbitration. Within 15 days of the
filing of the certification to the clerk of the superior court, the judge shall
issue an order authorizing the arbitration and appointing a
referee.
(3)
The arbitration of the correctness of the decision of the county board of tax
assessors shall be conducted pursuant to the procedures outlined in Article 2 of
Chapter 9 of Title 9 with the following exceptions:
(A)
If both parties agree, the 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)
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:
(3)(A)
Following an election by the taxpayer to use the
binding
arbitration provisions of this subsection, a
binding
arbitration appeal shall be effected by the taxpayer
by e-mailing,
if the county board of tax assessors has adopted a written policy consenting to
electronic service, or by filing a written
notice of arbitration
appeal
with the county board of tax assessors. The notice of 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 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 county
in which the property is located along
with any other papers specified by the person seeking arbitration
under this
subsection, 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 the taxpayer's 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.
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)
The arbitration shall be conducted pursuant to the following procedure:
(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)
In order to be qualified to serve as an arbitrator, a person shall be classified
as a State
Certified General Property Appraiser
state
certified general real property appraiser or state certified residential real
property appraiser pursuant to the rules
and regulations of the
Georgia Real
Estate Commission and 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)
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
The
arbitrator 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)
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)
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)
The provisions of this paragraph may be waived at any time by written consent of
the taxpayer and the board of tax assessors;
(vii)
Within 30
days of the date
At the
conclusion of the hearing, the arbitrator
shall render a decision regarding the value of the property subject to
arbitration;
(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)
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)
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)
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)(4)
The provisions in subsection (c) of Code Section 48-5-299 shall apply to the
valuation established or rendered by any
county board
of equalization,
arbitrator,
hearing officer, or
board of
arbitration
superior
court.
(6)(5)
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."
SECTION
6-2.
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
the county
board of tax assessors shall not be required to maintain any other valuation
other than that required under this Code section.
No
penalties
shall be levied against such county
shall be
subject to one-fourth mill recovery or $5.00 parcel
penalties 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)
As provided in
this Code section, each
Each
county and municipality
may
shall
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.
(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, 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,
the board of education, the state, or any other
entity 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
shall
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 in Code Section 48-2-18, relating to the assessment of
property of taxpayers who are required to return their property to the
commissioner, by revising subsection (e) as follows:
"(e)
Assessments made in accordance with subsection (d) of this Code section shall be
added to the regular county digest at the time the digest is transmitted to the
commissioner or at such time as the digest is otherwise required to be compiled.
In the event
that the commissioner has not provided to the board of tax assessors by August 1
of a tax year the notice of proposed assessments set forth in subsection (c) of
this Code section for taxpayers who are required to return their property to the
commissioner pursuant to Code Section 48-5-511, the tax commissioner or tax
receiver of the county where the such property is located may issue an interim
tax bill to such taxpayers, owning property in the county in an amount equal to
85 percent of such taxpayer's property tax bill for the immediately preceding
tax year. or, in the event that such tax year is under appeal, the tax bill for
the most recent tax year in which the taxes for such property were finally
assessed. At such time as the county board of tax assessors adds the assessments
for the tax year made in accordance with subsection (d) of this Code section to
the regular county digest, the tax commissioner or tax receiver shall issue a
corrected tax bill to each taxpayer who received an interim tax bill, such
corrected tax bill to be in an amount based upon the assessed value of such
taxpayer's property shown on the regular county digest and such taxpayer shall
remit any additional taxes due or, in the event of overpayment, shall be
entitled to a tax refund, in either case, without interest or penalty. Nothing
in this subsection is intended to alter a taxpayer's right to appeal from either
the commissioner's notice of proposed assessment or the county board of
assessors' final assessment under the procedures set forth in the subsections
(c) and (d) of this Code section. The billing pursuant to this Code section
shall not be subject the tax commissioner or tax receiver of the county to the
forfeiture provisions of Code Section
48-5-135."
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, fees,
or special assessments 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, fees,
or special assessments 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
such
taxes, fees,
or special assessments 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, fees,
or special assessments on tangible
property other than motor vehicles in
two
installments based on the fraction of
such
taxes, fees,
or special assessments 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, fees,
or special assessments 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 such
taxes, fees,
or special assessments 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, fees,
or special assessments 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, fees,
or special assessments 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, fees,
or special assessments 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, fees,
or special assessments 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 48-5-32.1, 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
a general
maintenance and operation 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
and post such
advertisement on the website of the recommending or levying
authority, 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
and shall be
posted on the appropriate website at least one week prior to each hearing. 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.
(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.
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. 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)
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.
Said
title is further amended in Code Section 48-5-304, relating to the approval of
tax digests when assessments are in arbitration or on appeal, by revising
subsection (a) as follows:
"(a)
The commissioner shall not be required to disapprove or withhold approval of the
digest of any county solely because appeals have been filed or arbitrations
demanded on the assessment of any property or number of properties in the
county. In
such cases
Where appeals
have been filed or arbitrations demanded,
the assessment or assessments fixed by the board of tax assessors shall be
listed together with the return value on the assessments and forwarded in a
separate listing to the commissioner at the time the digest is filed for
examination and approval.
The
commissioner shall not approve any digest when the assessed value that is in
dispute for any property or properties on appeal or in arbitration exceeds 3
percent of the total assessed value of the total taxable tangible digest of the
county for the same year. In any year when a complete revaluation or reappraisal
program is implemented, the commissioner shall not approve a digest when 5
percent or more of the property by assessed value in dispute is in arbitration
or on appeal and 5 percent or more of the number of properties is in arbitration
or on appeal. When the assessed value in dispute on any one appeal or
arbitration exceeds 1.5 percent of the total assessed value of the total taxable
digest of the county for the same year, such appeal or arbitration may be
excluded by the commissioner in making his or her determination of whether the
digest may be approved under the limitations of the Code
section."
PART
XII
SECTION 12-1.
SECTION 12-1.
Said
title is further amended by revising Code Section 48-5-303, relating to
correction of mistakes in county tax digests, as follows:
"48-5-303.
(a)
The county board of tax assessors shall have authority to correct factual errors
in the tax digest when discovered within three years and when such corrections
are of benefit to the taxpayer. Such corrections, after approval of the county
board of tax assessors, shall be communicated to the taxpayer and notice shall
be provided to the tax commissioner.
(b)
If a tax receiver or tax commissioner makes a mistake in
his
the
digest which is not corrected by the county board of tax assessors or county
board of equalization, the commissioner, with the sanction of the Governor,
shall correct the mistake by making the necessary entries in the digest
furnished the commissioner. The commissioner shall notify the county governing
authority and the tax collector of the county from which the digest comes of the
mistake and correction."
PART
XIII
SECTION 13-1.
SECTION 13-1.
This
part and Part VI of this Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval. The remaining
provisions of this Act shall become effective January 1, 2011.
SECTION
13-2.
All
laws and parts of laws in conflict with this Act are repealed.