Former provision conferred authority on state, not county.

- Prior to the enactment of Ga. L. 1985, p. 1350 (see now O.C.G.A. § 48-2-49), the law was not intended to have any applicability to reassessments which were made by the county board of tax assessors and conferred authority only upon the state revenue commissioner. Fayette County Bd. of Tax Assessors v. Georgia Utils. Co., 186 Ga. App. 723, 368 S.E.2d 326, cert. denied, 186 Ga. App. 917, 368 S.E.2d 326 (1988).

Effect of 1985 amendment.

- Superior court erred in construing O.C.G.A. § 48-2-49, as rewritten in 1985, as constituting the implicit grant of authority to a county board of tax appeals to make reassessments of 1985 taxes on realty, and erred in failing to construe § 48-2-49 in pari materia with the other provisions of Ga. L. 1985, p. 1350 et seq. Fayette County Bd. of Tax Assessors v. Georgia Utils. Co., 186 Ga. App. 723, 368 S.E.2d 326, cert. denied, 186 Ga. App. 917, 368 S.E.2d 326 (1988).

Statute of limitations inapplicable.

- Three year statute of limitation under O.C.G.A. § 48-2-49(b) was inapplicable to bar a county tax assessment for back taxes and penalties against a company that did not report the company's tangible personal property even though the company filed tax returns in those years. It was as if no return was filed because the tax assessors discovered the property after conducting an audit, and the assessors thereby acquired full authority to tax the property at that point within the seven year limitation period of O.C.G.A. § 48-3-21. Hormel Food Corp. v. DeKalb County Bd. of Tax Assessors, 264 Ga. App. 10, 589 S.E.2d 836 (2003).

Time within which to make assessment after return is filed.

- Former Code 1933, § 92-3303 (see now O.C.G.A. § 48-7-82) is a safeguard which gives the state an additional year in which to make the state's original audit and assessment. The General Assembly no doubt reasoned that if time permitted the commissioner to examine the return and make proper assessment thereon within the two-year period, the commissioner should not be given additional time to reopen the assessment and correct the commissioner's own errors. If, however, a large volume of returns filed prevents the commissioner from completing the commissioner's work within the two-year period, the commissioner is granted an additional year in which to perform the commissioner's duty. 1945-47 Op. Att'y Gen. p. 569.

When commissioner makes assessment on return which fully discloses all items relating to tax liability, the commissioner is precluded from redetermining such assessment unless the commissioner does so within two years from the last day on which the return could have been filed without becoming delinquent. 1945-47 Op. Att'y Gen. p. 569.

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 501.

C.J.S.

- 85 C.J.S., Taxation, § 1049 et seq.

ALR.

- Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.

Claim of government against taxpayer (or one in privity with him) which is barred by lapse of time as available to defeat or diminish claim of taxpayer against government, or vice versa, 154 A.L.R. 1052; 12 A.L.R.2d 815.

Suspension of running of period of limitation under 26 U.S.C.A. § 6503 for federal tax assessment or collection, 160 A.L.R. Fed. 1