O.C.G.A.

O.C.G.A. § 48-2-47 (2019)

Information considered; final assessment or final license fee

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the taxpayer in conference or hearing before the commissioner or his officers or agents. The commissioner shall proceed to make a final assessment or to fix a final license fee and shall notify the taxpayer of the amount of the assessment or fee, subject to the right of appeal as provided by law.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 31;

Code 1933, § 91A-242, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. 84 C.J.S., Taxation, § 629 et seq. 85 C.J.S., Taxation, §§ 1828 et seq., 2004 et seq. ALR. Construction and application of statute prohibiting or restricting reassessment

after assessment and payment of taxes, 85 A.L.R. 107. Power to remit, release, or compromise tax claim, 99 A.L.R. 1062; 28 A.L.R.2d 1425. Grounds stated in protest against payment of property tax as a limitation of

grounds upon which recovery back of tax may be claimed, 113 A.L.R. 1479.

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994).

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Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 8× “When a taxpayer contests the assessment by a protest or appeal, the authority for which is actually OCGA § 48-2-46, the procedure is governed by that Code section and OCGA § 48-2-47. OCGA § 48-2-46 provides that "In the event the taxpayer desires a conference or hearing, the…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.