O.C.G.A.

O.C.G.A. § 48-5-605 (2019)

(For effective date, see note.) Appeal of commissioner’s decisions by taxpayer or county board

✓ 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.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

(a) A taxpayer or county board of tax assessors may appeal the commissioner’s decisions related to:

(1) Such taxpayer’s status as a qualified owner;

(2) The certification or noncertification of such taxpayer’s timberland as qualified timberland property; or

(3) The appraised value of such taxpayer’s qualified timberland property.

(b)(1) Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 30 days of the commissioner’s publication of such decision.

(2) The Georgia Tax Tribunal shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.

History

Code 1981, § 48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2024, p. 888, § 3-11/HB 1267, see notes for effective date. Delayed effective date. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, provides that the 2024 amendment shall only become effective on July 1, 2026 upon ratification of a resolution by the voters at the November, 2024, state-wide general election that amends the Constitution to provide that the Georgia Tax Court shall

have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia. However, if such a Constitutional amendment is not so ratified, then the amendments to this Code section shall stand repealed on January 1, 2025. This Code section, as set out above, does not reflect the amendment by that Act owing to the delayed effective date. Upon ratification, subsection (b) will read: “(b)(1) Such appeals shall be made as an

appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’ within 30 days of the commissioner’s publication of such decision. “(2) The Georgia Tax Court shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.” Amendments. The 2024 amendment substituted “Georgia Tax Court” for “Georgia Tax Tribunal” in paragraphs (b)(1) and (b)(2); and, substituted “Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Chapter 13A of Title 50” in paragraph (b)(1). For effective date of this amendment, see the delayed effective date note.

Annotations

Editor’s notes. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendment to this Code section is subject to an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, that is ratified by the voters at the November, 2024, state-wide general election. If such a Constitutional amendment is not so ratified, then the amendments to this Code section shall stand repealed on January 1, 2025.