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2018 Georgia Code 48-5-313 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-313 Case Law from Google Scholar Amendments to OCGA 48-5-313

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 5 UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION

48-5-313. Applicability of part.

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

(Ga. L. 1913, p. 123, § 8; Code 1933, § 92-6901; Code 1933, § 91A-1430, enacted by Ga. L. 1978, p. 309, § 2.)

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 and48-5-313) 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).

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).

Cases Citing Georgia Code 48-5-313 From Courtlistener.com

Total Results: 1

Monroe County v. Georgia Power Co.

Court: Supreme Court of Georgia | Date Filed: 2008-01-08

Citation: 655 S.E.2d 817, 283 Ga. 12, 2008 Fulton County D. Rep. 78, 2008 Ga. LEXIS 2

Snippet: for property returned to the Commissioner); and 48-5-313 (stating that no part of the Revenue Code setting