O.C.G.A. § 48-2-50 (2019)
(For effective date, see note.) Review of assessments; certifications
(a) The commissioner’s assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 13A of Title 50. No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 13A of Title 50.
(b) When the commissioner is required by law to certify to any county or municipal government of this state all or any part of an assessment or tax against any taxpayer and the taxpayer disputes the correctness of the assessment or tax as determined by the commissioner, the commissioner is directed to certify to the county and municipal government the value of the property of the taxpayer or the tax admitted by him in his return to be due, or both such value and such tax due. After a final determination of the balance of the assessment or tax in dispute, the commissioner shall make a supplemental certification to the county and municipal government of the amount of the balance of the assessment or tax as finally determined. It shall be the duty of the taxpayer to pay as required by law any taxes assessed by the state, county, or municipal governments, both upon the original value as shown in his return and upon the supplemental value determined as provided in this chapter.
History
Ga. L. 1937-38, Ex. Sess., p. 77, § 44; Ga. L. 1943, p. 204, § 2; Code 1933, § 91A-254, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 318, § 4/HB 100; Ga. L. 2024, p. 888, § 3-7/HB 1267, see notes for effective date. Delayed effective date. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, provides that the 2024 amendment shall only become effective on July 1, 2026 upon ratification of a resolution by the voters at the November, 2024, state-wide general election that amends the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia. However, if such a Constitutional amendment is not so ratified, then the amendments to this Code section shall stand repealed on January 1, 2025. This Code section, as set out above, does not reflect the amendment by that Act owing to the delayed effective date. Upon ratification, subsection (a) will read as follows: “(a) The commissioner’s assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025.’ No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025.’” Amendments. The 2024 amendment substituted “Chapter 5B of Title 15, the ‘Georgia Tax
Court Act of 2025.’” for “Chapter 13A of Title 50.” at the end of the first and second sentences. For effective date of this amendment, see the delayed effective date note.
Annotations
Editor’s notes. Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides that: “Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.” Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendment to this Code section is subject to an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, that is ratified by the voters at the November, 2024, state-wide general election. If such a Constitutional amendment is not so ratified, then the amendments to this Code section shall stand repealed on January 1, 2025. Law reviews. For article discussing remedies for tax illegally assessed under the former Georgia Retailers’ and Consumers’ Sales and Use Tax Act, Ga. L. 1951, p. 360, § 1 et seq., see 9 Ga. St. B.J. 45 (1972). For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 70 (2012).
RESEARCH REFERENCES ALR. Who may complain of underassessment
or nonassessment of property for taxation, 5 A.L.R.2d 576; 9 A.L.R.4th 428.