Application of this part to persons who make returns to commissioner is unconstitutional.

- Because former Code 1933, §§ 92-6901 and 92-6915 (see now O.C.G.A. §§ 48-5-305 and48-5-313) provided that nothing in former Code 1933, Ch. 92 (see now O.C.G.A. Pt. 2, Art. 5, Ch. 5, T. 48) shall apply to those persons who were required to make their returns to the comptroller general (now commissioner), these two sections expressly excluded such persons from the benefit of any such due process procedure as may be afforded under former Code 1933, Ch. 92 (see now O.C.G.A. Pt. 2, Art. 5, Ch. 5, T. 48). Therefore, an application of former Code 1933, Ch. 92 (see now O.C.G.A. Pt. 2, Art. 5, Ch. 5, T. 48) by the county board as to such persons contravened the federal and state Constitutions. Pullman Co. v. Suttles, 187 Ga. 217, 199 S.E. 821 (1938).

County board exceeded authority.

- In an action filed by a utility seeking equitable relief from the rejection of the State Commissioner's fair market valuation by the county board of tax assessors, the trial court erred in granting summary judgment to a county board of tax assessors; the board exceeded the board's authority when, in the course of making a final assessment of a utility's property, it not only substituted the board's own assessment ratio, but also the board's own fair market value for those calculated by the State Commissioner as a final assessment could not include a reappraisal of the fair market value of a taxpayer required to make a return to the state. Ga. Power Co. v. Monroe County, 284 Ga. App. 707, 644 S.E.2d 882 (2007), aff'd, 283 Ga. 12, 655 S.E.2d 817 (2008).

Subpoena of personal property tax returns by the county board of tax assessors was a proper means of determining unreturned property tax liability. Eckerd Corp. v. Fayette County Bd. of Tax Assessors, 220 Ga. App. 454, 469 S.E.2d 285 (1996).

Assessment of unreturned personal property.

- County tax assessors may assess unreturned personal property discovered in the audit for all tax years within the seven year period of limitation pertinent to property tax liabilities. 1987 Op. Att'y Gen. No. U87-13.

Assessment of returned but undervalued property.

- Property that has been returned may only be revalued in accordance with O.C.G.A. § 48-5-306 if the county board of tax assessors has not previously rendered a final assessment of that property pursuant to that Code section. 1987 Op. Att'y Gen. No. U87-13, rescinding and superseding Op. Att'y Gen. 1961, p. 482 insofar as it suggests that returned property may be revalued and reassessed at any time within the applicable period of limitation.

Invalidity of tax digest has no effect on validity of taxpayer's return.

- Tax return of a property owner is separate from the tax digest prepared by the tax commissioner, and the invalidity of the digest has no effect on the validity of the taxpayer's return. 1970 Op. Att'y Gen. No. U70-41.

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 619.

C.J.S.

- 84 C.J.S., Taxation, § 607.

ALR.

- Notice to property owners of increase in assessment or valuation by board of equalization or review, 24 A.L.R. 331; 84 A.L.R. 197.

Outstanding lease as affecting taxable value of property against owner, 30 A.L.R. 361.

Power of board of tax review to receive evidence as to assessable value, without notice to taxpayer, 113 A.L.R. 990.