O.C.G.A.

48-5B-1 (2019)

[Reserved] Moratorium on increases in value; corrections of errors in valuation; decrease in value; fair market value for improvements; role of commissioner

✓ 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

History

Code 1981, § 48-5B-1, enacted by Ga. L. 2009, p. 780, § 1/HB 233; Ga. L. 2010, p. 1104, § 6-2/SB 346; repealed by Ga. L. 2009, p. 780, § 1/HB 233, effective January 10, 2011.

Annotations

Editor’s notes. This chapter consisted of Code Section

48-5B-1, relating to the moratorium period for valuation increases in property, and was based on Code 1981, § 48-5B-1, enacted by Ga. L. 2009, p. 780, § 1/HB 233; Ga. L. 2010, p. 1104, § 6-2/SB 346. Ga. L. 2014, p. 866, § 48/SB 340, reserved the designation of this chapter, effective April 29, 2014.

CHAPTER 5C TITLE AD VALOREM TAX ON MOTOR VEHICLES (TAVT) Sec.

(Effective until January 1, 2025.) Alternative ad valorem taxation of motor vehicles; title ad valorem tax fee.

Code Commission notes. Pursuant to Code Section 28-9-5, in 2012, Chapter 5B of Title 48, as enacted by Ga. L. 2012, p. 257, § 1-4/HB 386, was redesignated as Chapter 5C. Editor’s notes. Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the

Sec.

(Effective January 1, 2025.) Alternative ad valorem taxation of motor vehicles; title ad valorem tax fee.

effective date of the relevant portion of this Act.” Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.” Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability.

Notes of Decisions

Cited in 3 cases, 2012–2014 · leading case: We v. Bd. of Tax Assessors, 734 S.E.2d 373 (Ga. 2012).

Sort: Relevance Newest Treatment

We v. Bd. of Tax Assessors, 734 S.E.2d 373 (Ga. 2012). · cites it 18× “Former OCGA § 48-5B-1 became law on May 5, 2009, and was effective until January 10,2011.”

SPH Glynn, LLC v. Glynn Cnty. Bd. of Tax Assessors, 756 S.E.2d 282 (Ga. Ct. App. 2014). · cites it 18× “A13A1753, the Glynn County Board of Tax Assessors (“the Board”) appeals from the same order granting partial summary judgment to SPH on the applicability of a moratorium on property tax increases under former OCGA § 48-5B-1. The two appeals arise from the same order on the same…”

Sph Glynn, LLC v. Glynn Cnty. Bd. of Tax Assessors (Ga. Ct. App. 2014). · cites it 18× “A13A1753, the Glynn County Board of Tax Assessors (“the Board”) appeals from the same order granting partial summary judgment to SPH on the applicability of a moratorium on property tax increases under former OCGA § 48-5B-1. The two appeals arise from the same order on the same…”

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.