O.C.G.A.

O.C.G.A. § 48-5-313 (2019)

Applicability of part

✓ 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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Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner.

History

Ga. L. 1913, p. 123, § 8; Code 1933,

§ 92-6901; Code 1933, § 91A-1430, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Application to individuals who make returns to the commissioner is unconstitutional. - Because former Code 1933, §§ 92-6901 and 92-6915 (see now O.C.G.A. §§ 48-5-305 and 48-5-313) provide that nothing in this part shall apply to those persons who are required to make their returns to the comptroller general (now commissioner), these two sections, therefore, expressly exclude such persons from the benefit of any such due process procedure as may be afforded under this part. Therefore, an application of this part by the county board as to such persons contravenes the federal and state Constitutions. Pullman Co. v. Suttles, 187 Ga. 217, 199 S.E. 821, 1938 Ga. LEXIS 753 (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 Ga. App. LEXIS 399 (2007), aff’d, 283 Ga. 12, 655 S.E.2d 817, 2008 Ga. LEXIS 2 (2008).

Notes of Decisions

Cited in 2 cases, 2007–2008 · leading case: Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007).

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Georgia Power Co. v. Monroe Cnty., 644 S.E.2d 882 (Ga. Ct. App. 2007). · cites it 16× “) Finally, and most important, that part of the Revenue Code concerning the powers of county boards specifies that " [n]othing contained in this part shall apply to those persons who are required to make their returns to the [C]ommissioner.”

Monroe Cnty. v. Georgia Power Co., 655 S.E.2d 817 (Ga. 2008). · cites it 2× “1 (providing that the chief appraiser and local assessors may go upon property to make value appraisals other than property directly returned to the Commissioner); OCGA § 48-5-305(c) (allowing local assessors to ascertain the fair market value of any property not already…”

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.