O.C.G.A.

O.C.G.A. § 48-5-450 (2019)

Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal

✓ 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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Any owner who contests the assessment of an ad valorem tax against a motor vehicle may purchase the license plate without payment of the ad valorem tax, and any owner who contests the assessment of an ad valorem tax against a mobile home may secure a decal for the year in question, by filing with the tax collector or tax commissioner an affidavit of illegality to the assessment together with a surety bond issued by a surety company authorized to do business in this state or, in lieu of such bond, a bond approved by the clerk of the superior court of the county or a cash bond. Whatever bond is filed shall be in an amount equal to the tax and any penalties and interest which may be found to be due. The bond shall be made payable to the tax collector or tax commissioner and shall be conditioned upon the payment of taxes and penalties ultimately found to be due. The affidavit of illegality and the bond shall be transferred immediately by the tax collector or tax commissioner to the superior court, shall be filed in the superior court, and shall be tried as affidavits of illegality are tried in tax cases. Any owner who contests the value assessment of a motor vehicle or mobile home may appeal such assessed value as provided for in Code Section 48-5-311, insofar as applicable.

History

Ga. L. 1966, p. 517, § 12; Ga. L. 1967, p. 91, § 2A; Ga. L. 1976, p. 1529, § 13; Code

1933, § 91A-1935, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Statute provides direct appeal to superior court. - O.C.G.A. § 48-5-450 provides a direct appeal to the superior court, avoiding the normal, slower appeal procedure for contested ad valorem assessments that go through the county board of equalization before going to the superior court, which factor of speed is a consideration in determining the applicability of a tax appeal procedure. Fulton County Tax Comm’r v. GMC, 234 Ga. App. 459, 507 S.E.2d 772. Required to pursue procedural requirements. - Absent the existence of

an underlying constitutional right, no 42 U.S.C. § 1983 claim was available; thus, the service person, who had an ad valorem tax levied against the serviceman’s mobile home for the 2001 tax year, was required to pursue the procedural requirements for contesting tax assessments under O.C.G.A. § 48-5-450 because the service person did not specify in the original complaint what constitutional right was violated. Martinet v. Wainright, 261 Ga. App. 160, 582 S.E.2d 139, 2003 Ga. App. LEXIS 578 (2003).

RESEARCH REFERENCES ALR. Construction and application of statute prohibiting or restricting reassessment

after assessment and payment of taxes, 85 A.L.R. 107.

Notes of Decisions

Cited in 3 cases, 1994–2003 · leading case: Fulton Cnty. Tax Comm'r v. Gen. Motors Corp., 507 S.E.2d 772 (Ga. Ct. App. 1998).

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Fulton Cnty. Tax Comm'r v. Gen. Motors Corp., 507 S.E.2d 772 (Ga. Ct. App. 1998). · cites it 24× “Subsequently, GM sought a refund for 1993 and 1994 and sued the Tax Commissioner under OCGA § 48-5-450. In the suit, GM also sought a declaratory judgment that it was entitled to freeport exemption in the future for such personal property.”

East West Express, Inc. v. Collins, 449 S.E.2d 599 (Ga. 1994). · cites it 2× “OCGA § 48-5-450. In subsection (e) of § 48-5-311, provision is made for the county board of tax assessors to review the valuation of personal property and, in the event the challenge to the valuation is rejected, for an automatic appeal to the county board of equalization.”

Martinet v. Wainright, 582 S.E.2d 139 (Ga. Ct. App. 2003). · cites it 10× “Following a hearing, the court dismissed the action, finding that Martinet had failed to comply with the requirements of OCGA § 48-5-450, which sets forth the procedures for contesting the assessment of ad valorem taxes.”

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.