O.C.G.A. § 48-5-348 (2019)
Appeal from conditional approvals
(a) The commissioner, through a hearing officer, shall hear and determine appeals by local governing authorities on issues relating to the conditional approval of the digest by the commissioner including, but not limited to, the issue of the adequacy of the time period allowed to correct the deficiencies that resulted in the digest being conditionally approved.
(b) The hearing officer may compel the attendance of witnesses and the production of books and records or other documents from the county board of tax assessors. The hearing officer may also compel the production of appropriate records from the commissioner.
(c) With respect to any digest conditional approval by the commissioner which will not result in the withholding of state funds and the levy of specific penalties, the county governing authority shall be authorized to appeal only on the issue of the correctness of the commissioner’s determination that the digest does not meet the requirements of subsection (a) of Code Section 48-5-343. With respect to any digest conditional approval by the commissioner which will result in the withholding of state funds or the penalty specified in subsection (a) of Code Section 48-5-346, the county governing authority shall be authorized to appeal on the issues of:
(1) The correctness of the commissioner’s determination that the digest does not meet the requirements of Code Section 48-5-343; and
(2) The adequacy of the time period which was available to the county to correct prior deficiencies in the digest, including any issue of the adequacy of the time period allowed under Code Section 48-5-345 and any extension of time granted pursuant to any prior appeal.
(d) With respect to any additional state tax assessed against the county by the commissioner pursuant to subsection (b) of Code Section 48-5-345, the county governing authority shall be authorized to appeal on the correctness of the commissioner’s determination that such an assessment is due and the accuracy of the amount so assessed.
(e) With respect to any specific penalty levied against the county by the commissioner pursuant to paragraph (2) of subsection (a) of Code Section 48-5-346, the county governing authority shall be authorized to appeal on the correctness of the commissioner’s determination that such a levy is due and the accuracy of the amount so levied.
(f) Hearing officers provided for in this Code section shall be appointed by the State Board of Equalization. A hearing officer shall be assigned to hear appeals only from counties located wholly or partially in the congressional district in which the hearing officer resides.
(g) Any appeals filed pursuant to this Code section may not challenge the correctness of the information provided to the commissioner by the state auditor pursuant to Code Section 48-5-274.
History
Code 1981, § 48-5-348, enacted by Ga. L. 1988, p. 1763, § 1; Ga. L. 1991, p. 728, § 7; Ga. L. 1992, p. 2494, § 8; Ga. L. 2000, p. 1683, § 8.
Annotations
Editor’s notes. Ga. L. 1992, p. 2494, § 10, not codified by the General Assembly, provided, in part: “County tax digests that were conditionally approved or disapproved by the commissioner for tax year 1991 in accordance with Article 5A of Chapter 5 of
Title 48 of the Official Code of Georgia Annotated as it existed on January 1, 1992, shall be considered conditionally approved for each succeeding year beginning January 1, 1992, until such time as the first digest review year occurs for the county under the provisions of this Act.” Ga. L. 2000, p. 1683, § 11(c), not codified by the General Assembly, provides that Sections 2 through 10 of the Act shall be applicable to the 2000 tax digests and any subsequent tax digests.
JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions, decisions under Ga. L. 1966, p. 45, § 1, former Code 1933, §§ 91A-1413 and 91A-7001, and former Code Section 48-5-271 are included in the annotations for this Code section. Commissioner’s determination must be upheld unless the commissioner’s actions are deemed to be unreasonable, beyond the commissioner’s authority, or constitute an abuse of discretion. Fulton County v. Strickland, 251 Ga. 473, 306 S.E.2d 299, 1983 Ga. LEXIS 846 (1983) (decided under former O.C.G.A. § 48-5-271). Commissioner’s order upheld absent certain circumstances. - Commissioner’s order that assessments contained in a given county tax digest be
increased or decreased by certain percentages must be upheld unless the commissioner’s actions are deemed to be unreasonable, beyond the commissioner’s authority, or constitute an abuse of discretion. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340, 1980 Ga. LEXIS 1233 (1980) (decided under former Code 1933, § 91A-1413). County may seek review of commissioner’s exercise of discretion in making adjustments in county tax digests. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340, 1980 Ga. LEXIS 1233 (1980) (decided under former Code 1933, § 91A-1413). Differences of opinion insufficient for review of commissioner’s determination. - Individual taxpayers
have no right under state law to challenge factual decisions of the commissioner, within the commissioner’s statutory responsibility, in equalizing the digests of the various counties. To permit such a challenge would create chaos in the tax affairs of the state. Adams v. Smith, 415 F. Supp. 787, 1976 U.S. Dist. LEXIS 14487 (N.D. Ga. 1976), aff’d, 568 F.2d 1232, 1978 U.S. App. LEXIS 12338 (5th Cir. 1978) (decided under Ga. L. 1966, p. 45, § 1). Differences in opinion regarding what is reasonable uniformity of tax digests are not sufficient to bring the commissioner’s determination in a given case within range of judicial review, unless a manifest abuse of discretion, or arbitrary or capricious conduct on the commissioner’s part is shown. This is a question of law for the court. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340, 1980 Ga. LEXIS 1233 (1980) (decided under former Code 1933, § 91A-7001). Standing to challenge factual decision. - Individual taxpayers have no right to challenge the factual decisions of the State Revenue Commissioner in equalizing the digests of various counties. Board of Tax Assessors v. Clary, 161 Ga. App. 828, 290 S.E.2d 110, 1982 Ga. App. LEXIS 2052 (1982) (decided under former Code 1933, § 91A-1413). Challenge by individual taxpayer to decisions affecting classes of property. - Commissioner makes decisions which affect classes of property. Although individual taxpayers ultimately are affected by the commissioner’s
decisions, Georgia law does not allow an individual taxpayer individually to sue the commissioner to challenge the commissioner’s decision on any particular class of property. The rationale is that a decision on a class of property affects many people other than an individual taxpayer and an individual taxpayer should not be allowed to enjoin an action of the commissioner which affects an entire class of taxpayers. Adams v. Smith, 415 F. Supp. 787, 1976 U.S. Dist. LEXIS 14487 (N.D. Ga. 1976), aff’d, 568 F.2d 1232, 1978 U.S. App. LEXIS 12338 (5th Cir. 1978) (decided under Ga. L. 1966, p. 45, § 1). Remedies available to individual taxpayers. - Any objection to an adjustment by the state revenue commissioner or failure to make an adjustment must come from the county board of tax assessors. However, an individual remedy is not always unavailable to an individual taxpayer, who may obtain an injunction against the commissioner. While the general rule is that individual taxpayers cannot bring suit against the commissioner, when the orders complained of are void and illegal because they do not follow the mandate of the Acts nor of the constitutional provisions under which they purportedly were issued such suits may be authorized. Adams v. Smith, 415 F. Supp. 787, 1976 U.S. Dist. LEXIS 14487 (N.D. Ga. 1976), aff’d, 568 F.2d 1232, 1978 U.S. App. LEXIS 12338 (5th Cir. 1978) (decided under Ga. L. 1966, p. 45, § 1).