Bill Text: GA HB100 | 2011-2012 | Regular Session | Introduced

Georgia House Bill 100 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Georgia Tax Court; create

Sponsorship: Moderate Partisan Bill (Republican 6-1)

Status: (Passed) 2012-07-01 - Effective Date [HB100 Detail]

Download: Georgia-2011-HB100-Introduced.html

11 LC 18 9399

House Bill 100

By: Representatives Peake of the 137th, Williams of the 4th, Lindsey of the 54th, Knight of the 126th, Abrams of the 84th, and others

A BILL TO BE ENTITLED
AN ACT

To amend Titles 15, 9, 48, and 50 of the Official Code of Georgia Annotated, relating, respectively, to courts, civil practice, revenue and taxation, and state government, so as to create the Georgia Tax Court as a pilot project of limited duration under Article VI, Section I, Paragraph X of the Georgia Constitution; to provide for a short title; to provide for legislative findings; to provide for the appointment, terms of office, designation, and removal of judges; to provide for the qualification, oath of office, and prohibition against other employment of judges; to provide for the principal office, locations, and facilities of the Tax Court; to provide for the appointment of staff and expenditures of the Tax Court; to provide for the jurisdiction of the Tax Court; to provide for the commencement of cases, pleadings, and service of pleadings; to provide a stay of enforcement and collection action; to provide for filing and other fees; to provide procedures for hearings and decisions of the Tax Court; to establish and provide the jurisdiction and procedures for a small claims division of the Tax Court; to provide for appeals from Tax Court decisions; to provide for representation in the Tax Court; to provide for service; to authorize the Tax Court to promulgate rules of practice and procedure and forms; to provide for powers, duties, and authority of the Tax Court and the Small Claims Division; to provide for procedures, conditions, and limitations; to provide for related matters; to provide for effective dates; to provide for applicability; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Title 15 of the Official Code of Georgia Annotated, relating to courts, is amended by adding a new chapter to read as follows:

"CHAPTER 6A

15-6A-l.

This chapter shall be known and may be cited as the 'Tax Court Act of 2011.'

15-6A-2.

The General Assembly finds that there is a need for an independent trial court with concurrent jurisdiction with the superior courts of Georgia over tax disputes involving the Department of Revenue. The creation of such a tax court would (1) improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner; (2) increase the uniformity of decision making in tax cases; (3) improve the equal access of all parties to court process; and (4) increase public confidence in the fairness of the state tax system.

15-6A-3.

Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2.

15-6A-4.

(a) There is created a Georgia Tax Court as a pilot project pursuant to authority granted by Article VI, Section I, Paragraph X of the Georgia Constitution. The Georgia Tax Court shall exist as a pilot project of limited duration until July 1, 2021.

(b) The Georgia Tax Court is established as a trial court of concurrent jurisdiction with Georgia's superior courts to hear tax disputes involving the Department of Revenue.

(c) The Tax Court shall have a seal engraved with the words 'Georgia Tax Court.' The Tax Court shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the seal.

(d) The Tax Court shall be a court of record and shall have all powers of superior courts as provided for in Code Section 15-6-8.

15-6A-5.

(a) The Tax Court shall consist of at least one full-time judge. If the Tax Court has more than one judge, each shall exercise the powers of the Tax Court.

(b) Judges of the Tax Court shall be appointed by the Governor, with the consent of the Senate and subject to the conditions set out in Code Section 15-6A-6. If, initially, the Tax Court has more than one judge, then one judge shall be appointed for an initial term of four years and one shall be appointed for an initial term of six years, to ensure that the judges' initial terms do not expire in the same year.

(c) Each judge of the Tax Court shall receive an annual salary no less than that provided by law for a Judge of the Court of Appeals under Code Section 15-3-5, and such salary shall not be reduced during the judge's term appointment. Each judge shall have the right to reimbursement of travel expenses, as provided for superior court judges under Code Section 15-6-30, and the right to reimbursement of expenses for attending educational programs as provided for superior court judges under Code Section 15-6-32.

(d) Once appointed and confirmed, each judge shall continue in office until his or her term expires and a successor has been appointed and confirmed. A judge may be reappointed for successive terms.

(e) A vacancy in the Tax Court occurring other than by expiration of term shall be filled for the unexpired term in the same manner as an original appointment.

(f) If more than one judge is appointed, the judges of the Tax Court shall at least biennially designate one judge to act as chief judge. The chief judge shall be the executive of the Tax Court; shall have sole charge of the administration of the Tax Court; and shall apportion among the judges all causes, matters, and proceedings coming before the Tax Court.

(g) With the consent of the Senate, the Governor may remove a judge, after notice and an opportunity to be heard, for neglect of duty, inability to perform duties, malfeasance in office, or other good cause.

(h) Whenever the Tax Court trial docket or business becomes congested or any judge of the Tax Court is absent, is disqualified, or for any other reason is unable to perform his or her duties as judge, and it appears to the Governor that the services of an additional judge or judges should be provided, the Governor may appoint a judge, or judges, pro tempore of the Tax Court. Any person appointed judge pro tempore of the Tax Court shall have the qualifications set forth in subsections (a) and (b) of Code Section 15-6A-6 and shall serve for a period not to exceed six months.

(i) A judge may disqualify himself or herself on his or her own motion in any matter and may be disqualified for any cause listed in Code Section 15-1-8.

15-6A-6.

(a) Each judge of the Tax Court shall be a citizen of the United States and, during the period of service, a resident of this state. No person shall be appointed as a judge unless at the time of appointment the individual is an attorney licensed to practice in this state and has substantial knowledge of and experience in state tax law.

(b) Before entering upon the duties of office, each judge shall take and subscribe to an oath or affirmation that he or she shall faithfully discharge the duties of the office, and such oath shall be filed in the office of the Secretary of State.

(c) Each judge shall devote his or her full time during business hours to the duties of the Tax Court. A judge shall not engage in any other gainful employment or business that interferes with or is inconsistent with his or her duties as a judge and shall not hold another office or position of profit in a government of this state, any other state, or the United States.

15-6A-7.

(a) The Tax Court's principal location shall be located in Fulton County, Georgia, and in a building that is separate and apart from any building in which the commissioner has an office.

(b) The Tax Court may, but is not required to, conduct hearings at its principal location in Fulton County. The Tax Court may also hold hearings at any place within the state, with a view toward securing to taxpayers a reasonable opportunity to appear before the Tax Court with as little inconvenience and expense as practicable. When the Tax Court holds hearings outside of its principal location, it shall do so in a place that is physically separate from facilities regularly occupied by the commissioner.

15-6A-8.

(a) The Tax Court shall appoint a clerk of court and a court reporter and may appoint such other employees, including staff attorneys and clerical assistants, and make such other expenditures, including expenditures for library, publications, and equipment, as are reasonably necessary to permit it to execute its functions efficiently.

(b) The court reporter shall be subject to the provisions of Code Sections 15-14-20 through 15-14-37 as if appointed by a judge of a superior court, except where such provisions are in conflict with this chapter.

(c) No employee of the Tax Court shall act as attorney, representative, or accountant for others in a matter involving any tax imposed or levied by this state or county or municipality of this state.

(d) In addition to contracting the services of the official reporter, the Tax Court may contract the reporting of its proceedings and, in the contract, fix the terms and conditions under which transcripts will be supplied by the contractor to the Tax Court and to other persons and agencies.

15-6A-9.

(a) Any person may petition the Tax Court for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76, and subparagraph (d)(2)(C) of Code Section 48-7-31. The Tax Court also shall have jurisdiction over actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-10 and involve a rule of the commissioner that is applicable to taxes administered by the commissioner under Title 48.

(b) The Tax Court shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section.

(d) No person shall be required as a condition either to initiating or maintaining an action in the Tax Court to provide a surety bond or other security for any amounts that may be in dispute in such action. Nothing contained in this chapter shall be construed to prohibit the commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51.

15-6A-10.

(a) Actions in the Tax Court shall be commenced by filing a petition with the court, naming the commissioner as respondent in his or her official capacity, within the time periods prescribed by Code Section 48-2-18, 48-2-35, 48-2-59, 48-6-7, or 48-6-76 or subparagraph (d)(2)(C) of Code Section 48-7-31, as the case may be, or as otherwise provided by law. The petitioner shall serve a copy of the petition on the commissioner and the Attorney General and attach a certificate of service to the petition filed with the Tax Court. In the case of a refund action pursuant to Code Section 48-6-7 or 48-6-76, the petition also shall be served on the clerk of the superior court who is made a party to the action. Service shall be accomplished as prescribed in Code Section 15-6A-18. The petition shall include a summary statement of facts and law upon which the petitioner relies in seeking the requested relief.

(b) The commissioner shall file its answer in the Tax Court no later than 30 days after the service of the petition. The commissioner shall serve a copy on the petitioner's representative or, if the petitioner is not represented, on the petitioner, and shall file a certificate of such service with the answer. If in any case an answer has not been filed within the time required by this subsection, the case shall automatically become in default unless the time for filing the answer has been extended by agreement of the parties, for a period not to exceed 30 days, or by the Tax Court. The default may be opened as a matter of right by the filing of an answer within 15 days of the day of default. At any time before final judgment, the Tax Court, in its discretion, may allow the default to be opened for providential cause preventing the filing of the answer or for excusable neglect or where the judge, from all the facts, shall determine that a proper case has been made for the default to be opened on terms to be fixed by the court.

(d) As soon as reasonably practicable, the Tax Court shall schedule a prehearing conference to address discovery, scheduling, and other matters.

(e) The Tax Court may remand a matter in dispute to the commissioner for further consideration upon motion by all parties to the proceeding, for good cause shown on the motion of any party, or sua sponte when the Tax Court itself reasonably determines that circumstances warrant. Any such remand shall not divest the Tax Court of jurisdiction, and the court's order shall provide that any party, upon appropriate advance notice to all other parties, is entitled to have such matter returned to the Tax Court for resolution.

15-6A-11.

(a) Except as provided for in Code Section 48-2-51 relating to jeopardy assessments, the filing of a petition with the Tax Court operates as a stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the Tax Court decision is finalized, including appeals to any appellate court.

(b) Upon petition by the commissioner, and for good cause shown, the Tax Court may lift the stay provided for in subsection (a) of this Code section.

15-6A-12.

(a) Upon filing a petition, the petitioner shall pay to the clerk a fee as determined by the rules established by the Tax Court.

(b) A similar fee shall be paid by other parties making an appearance in the proceeding, except that no fee shall be charged to a government body or government official appearing in a representative capacity.

(c) The Tax Court may fix a fee, not in excess of the fees charged and collected by the clerks of the superior courts of this state, for compiling, or for preparing and compiling, a transcript of the record, or for copying any record, entry, or other paper and the compilation and certification thereof.

15-6A-13.

(a) The parties to a proceeding shall make every effort to conduct discovery by informal consultation or communication.

(b) The parties to a proceeding shall stipulate all relevant and nonprivileged matters to the fullest extent to which complete or qualified agreement can be reached or fairly should be reached. Neither the existence nor the use of the discovery mechanisms authorized by this Code section shall excuse failure to comply with this provision.

(c) Subject to reasonable limitations prescribed by the Tax Court, taking into account the time and expense incurred by the parties, a party may conduct discovery by written interrogatories; requests for the production of returns, books, papers, documents, correspondence, or other evidence; depositions; and requests for admissions. In no event shall the scope of discovery exceed the limitations set out in Code Sections 9-11-26 through 9-11-37. The Tax Court may provide for other forms of discovery.

(d)(1) A party shall disclose to other parties at a reasonable time prior to the hearing the identity of any person who may be called at trial to present expert testimony.

(2) Except as otherwise stipulated or directed by the Tax Court, this disclosure shall, with respect to a witness who is retained or specially employed to provide expert testimony in the case or whose duties as an employee of the party regularly involve giving expert testimony, be accompanied by a written report prepared and signed by the witness if one has been prepared or will be offered at the hearing.

(e) A judge or the clerk of the Tax Court, on the request of any party to the proceeding, shall issue subpoenas requiring the attendance of witnesses and giving of testimony and subpoenas requiring the production of evidence or things.

(f) Any employee of the Tax Court designated in writing for such purpose by the judge, or by the chief judge if more than one judge has been appointed, may administer oaths.

(g) Any witness who is subpoenaed or whose deposition is taken shall receive the same fees and mileage as a witness in a superior court of this state.

15-6A-14.

(a) Proceedings before the Tax Court shall be tried de novo without a jury.

(b) Except as set forth in this chapter or as otherwise provided by law, the Tax Court shall take evidence, conduct hearings, and issue final judgments and interlocutory orders.

(c) The Tax Court shall apply the rules of evidence as applied in the trial of civil nonjury cases in the superior courts and may, when necessary to ascertain facts not reasonably susceptible of proof under such rules, consider evidence not otherwise admissible thereunder if it is of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs.

(d) Testimony shall be given only on oath or affirmation.

(e) The petition and other pleadings in the proceeding shall be deemed to conform to the proof presented at the hearing, unless a party satisfies the Tax Court that presentation of the evidence would unfairly prejudice the party in maintaining its position on the merits or unless deeming the taxpayer's petition to conform to the proof would confer jurisdiction on the Tax Court over a matter that would not otherwise come within the Tax Court's jurisdiction.

(f) Except for hearings conducted in the Small Claims Division of the Tax Court as provided in Code Section 15-6A-16, all hearings before the Tax Court shall be recorded by means acceptable for use in courts of this state.

15-6A-15.

(a) Except with regard to proceedings in the Small Claims Division of the Tax Court pursuant to Code Section 15-6A-16, the Tax Court shall render all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found and the conclusions of law reached. The Tax Court's final judgment or interlocutory order shall, subject to law, grant such relief, invoke such remedies, and issue such orders as the Tax Court deems appropriate to carry out its final judgment or interlocutory order.

(b) The Tax Court's final judgment shall have the same effect, and shall be enforced in the same manner, as a judgment of a superior court of this state. The Tax Court's interlocutory order shall have the same effect, and shall be enforced in the same manner, as an interlocutory order of a superior court of this state.

(c) The Tax Court shall adopt rules and regulations to address confidentiality of taxpayer information and proceedings before the Tax Court.

(d) The Tax Court shall adhere to the principle of stare decisis. The court's interpretation of a tax statute subject to contest in one case shall be followed by the Tax Court in subsequent cases involving the same statute, and its application of a statute to the facts of one case shall be followed by the Tax Court in subsequent cases involving similar facts, unless the Tax Court's interpretation or application conflicts with that of an appellate court or the Tax Court provides satisfactory reasons for departing from prior precedent.

(e) Except as to a final judgment of the Small Clams Division, the Tax Court shall index and publish its final judgments in such print or electronic form as it deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the Tax Court.

15-6A-16.

(a) There is hereby established a Small Claims Division of the Tax Court.

(b) Judges of the Tax Court shall sit as the judges of the Small Claims Division.

(c) If the taxpayer elects within 90 days of filing its petition, the Small Claims Division shall have jurisdiction over any proceeding with respect to which the amount of tax and penalties in controversy, exclusive of interest, is less than a threshold amount determined by the rules of the Tax Court. A taxpayer may not revoke an election to proceed in the Small Claims Division after this 90 day period. For good cause, the Tax Court may, on its own motion or on the motion of a party to the case, remove a case from the Small Claims Division.

(d) In proceedings before the Small Claims Division of the Tax Court, accountants and other tax return preparers designated by the taxpayer shall be permitted to accompany and appear with the taxpayer in order to provide factual information regarding positions taken on tax returns prepared by such accountant or other tax return preparer. An accountant or tax return preparer accompanying and appearing with a taxpayer for this purpose shall not be deemed to be acting as an advocate of the taxpayer or representing the taxpayer before the Tax Court.

(e) At any time prior to entry of judgment, a taxpayer may dismiss a proceeding in the Small Claims Division by notifying the clerk of the Tax Court in writing. Such dismissal shall be without prejudice.

(f) Hearings in the Small Claims Division shall be conducted in a manner consistent with proceedings before magistrate courts, as specified in Article 3 of Chapter 10 of Title 15. The Tax Court judge may receive such evidence as the judge deems appropriate for determination of the case. Testimony shall be given under oath or affirmation.

(g) A judgment of the Small Claims Division shall be conclusive upon all parties and may not be appealed. A judgment of the Small Claims Division shall not be considered or cited as precedent in any other case, hearing, or proceeding.

15-6A-17.

(a) Either party may appeal a final judgment of the Tax Court, except for judgments of the Small Claims Division, to the Court of Appeals or the Supreme Court, as appropriate, in accordance with the procedure for appeal from a final judgment in a civil case of a superior court of this state pursuant to Chapter 6 of Title 5 with respect to judgments of the superior courts. A cross-appeal in any such case may be taken in the manner prescribed by Code Section 5-6-38.

(b) The taxpayer or the commissioner may obtain judicial review of an interlocutory order of the Tax Court under the same conditions and in the same manner as an interlocutory order in a civil case of a superior court, except for cases in the Small Claims Division.

(c) The record on appeal shall include the final judgment or interlocutory order of the Tax Court, the stenographic transcript of the hearing before the Tax Court, if any, the pleadings, briefs, and all exhibits and documents admitted into evidence.

(d) A judge of the Tax Court may, in his or her discretion, and without motion or notice to the other party, grant such extensions of time for filing as are provided by Code Section 5-6-39, doing so in the manner and under the circumstances set forth therein.

15-6A-18.

(a) Any petition, statement, or other document required to be filed with the Tax Court within a prescribed period, or on or before a prescribed date, is timely filed if it is delivered in person on or before the due date to the Tax Court at its office during normal business hours.

(b) Any petition, statement, or other document required to be filed within a prescribed period, or on or before a prescribed date, that is delivered by the United States mail to the Tax Court is timely filed if the date provided on a certificate of mailing received from the United States Postal Service is within the prescribed period or on or before the prescribed date for filing, and the envelope was deposited in the United States mail, postage prepaid, and properly addressed to the Tax Court.

(c) Mailing by United States first-class or certified or registered mail, postage prepaid, to the address of the taxpayer given on the taxpayer's petition, or to the address of the taxpayer's representative of record, if any, or to the usual place of business of the commissioner, and, where applicable, of the clerk of superior court who is made a party to the action, shall constitute personal service on such party. A petition filed pursuant to subsection (a) of Code Section 15-16A-10 shall be served on the commissioner, the Attorney General, and, where applicable, on the clerk of superior court who is made a party to the action, by United States certified or registered mail. The Tax Court may by rule prescribe that notice by other means shall constitute personal service and may in a particular case order that notice be given to additional persons or order that notice be given by other means.

(d)(1) Any reference in this Code section to United States mail or United States first-class or certified or registered mail shall be treated as including a reference to any designated delivery service as defined in paragraph (2) of this subsection.

(2) For purposes of this Code section, the term 'designated delivery service' means any delivery service provided by a trade or business that is designated by the Tax Court, by rule, as provided in this paragraph. The Tax Court may so designate a delivery service only if the Tax Court determines that such service:

(A) Is available to the general public;

(B) Is at least as timely and reliable on a regular basis as the United States mail;

(C) Records electronically to its data base, kept in the regular course of its business, or marks on the cover in which any item referred to in this Code section is to be delivered, the date on which such item was given to such trade or business for delivery; and

(D) Meets such other criteria as the Tax Court may prescribe.

(3) The Tax Court may provide a rule similar to the rule of paragraph (1) of this subsection with respect to any service provided by a designated delivery service which is substantially equivalent to United States certified or registered mail.

(e) Mailing by United States first-class or certified or registered mail or delivery by a designated delivery service approved by the Tax Court shall be deemed to have occurred, respectively, on the date of mailing or the date of submission to the designated delivery service.

15-6A-19.

The Tax Court shall adopt rules of practice and procedure and adopt all reasonable rules and forms as may be necessary or appropriate to carry out the intent and purposes of this chapter.

15-6A-20.

This chapter shall be repealed in its entirety on July 1, 2021."

SECTION 2.

Title 9 of the Official Code of Georgia Annotated, relating to civil practice, is amended by revising subsections (a) and (b) of Code Section 9-4-2, relating to declaratory judgments, as follows:

"(a) In cases of actual controversy, the respective superior courts of this state and, with respect to controversies described in Code Section 15-6A-9, the Tax Court, shall have power, upon petition or other appropriate pleading, to declare rights and other legal relations of any interested party petitioning for such declaration, whether or not further relief is or could be prayed; and the declaration shall have the force and effect of a final judgment or decree and be reviewable as such.

(b) In addition to the cases specified in subsection (a) of this Code section, the respective superior courts of this state and, with respect to controversies described in Code Section 15-6A-9, the Tax Court, shall have power, upon petition or other appropriate pleading, to declare rights and other legal relations of any interested party petitioning for the declaration, whether or not further relief is or could be prayed, in any civil case in which it appears to the court that the ends of justice require that the declaration should be made; and the declaration shall have the force and effect of a final judgment or decree and be reviewable as such."

SECTION 3.

Said Title 9 is further amended by revising Code Section 9-4-5, relating to the filing and service of declaratory judgments, as follows:

"9-4-5.

A proceeding instituted under this chapter shall be filed and served as are other cases in the superior courts of this state or, with respect to controversies described in Code Section 15-6A-9, the Tax Court, and may be tried at any time designated by the court not earlier than 20 days after the service thereof, unless the parties consent in writing to an earlier trial. Except with respect to cases before the Tax Court, if If there is an issue of fact which requires a submission to a jury, the jury may be drawn, summoned, and sworn either in regular term or specially for the pending case."

SECTION 4.

Said Title 9 is further amended by revising Code Section 9-4-6, relating to submitting fact issues to a jury in declaratory judgement actions, as follows:

"9-4-6.

Except with respect to cases before the Tax Court, when When a declaration of right or the granting of further relief based thereon involves the determination of issues of fact triable by a jury and jury trial is not waived, the issues shall be submitted to a jury of 12 in the form of interrogatories, with proper instructions by the court, whether a general verdict is required or not. The instructions by the court shall in all respects be governed by the laws of this state relating to instructions or charges by a court to a jury."

SECTION 5.

Said Title 9 is further amended by revising Code Section 9-11-81, relating to applicability of the Civil Practice Act, as follows:

"9-11-81.

This chapter shall apply to all special statutory proceedings except to the extent that specific rules of practice and procedure in conflict herewith are expressly prescribed by law; but, in any event, the provisions of this chapter governing the sufficiency of pleadings, defenses, amendments, counterclaims, cross-claims, third-party practice, joinder of parties and causes, making parties, discovery and depositions, interpleader, intervention, evidence, motions, summary judgment, relief from judgments, and the effect of judgments shall apply to all such proceedings, except that the provisions of this chapter governing discovery and depositions shall apply to proceedings in the Tax Court only to the extent provided in Code Section 15-6A-13 or in the rules of the Tax Court."

SECTION 6.

Title 48 of the Official Code of Georgia Annotated, related to revenue and taxation, is amended by adding a new paragraph in Code Section 48-1-2, relating to definitions, to read as follows:

"(24.1) 'Tax Court' means the Georgia Tax Court established by Code Section 15-6A-4."

SECTION 7.

Said Title 48 is further amended by revising subsection (c) of Code Section 48-2-18, relating to State Board of Equalization, as follows:

"(c) As chairman chairperson and chief administrative officer of the board, the commissioner shall furnish to the board all necessary records and files and in this capacity may compel the attendance of witnesses and the production of books and records or other documents as he the commissioner is empowered to do in the administration of the tax laws. After final approval by the State Board of Equalization of the digest of proposed assessments made by the commissioner and after any adjustments by the board as authorized by this Code section are made, the commissioner shall notify within 30 days each taxpayer in writing of the proposed assessment of its property. At the same time, the commissioner shall notify in writing the board of tax assessors of such county, as outlined in Code Section 48-5-511, of the total proposed assessment of the property located within the county of taxpayers who are required to return their property to the commission. If any such taxpayer notifies the commissioner and the board of tax assessors in any such county of its intent to dispute a portion of the proposed assessment within 20 days after receipt of the notice, the county board of tax assessors shall include in the county digest only the undisputed amount of the assessment, and the taxpayer may challenge the commissioner's proposed assessment in an appeal filed in the Superior Court of Fulton County or in the Tax Court within 30 days of receipt of the notice. In any such appeal to the superior court, the taxpayer shall have the right of discovery as provided in Chapter 11 of Title 9, the 'Georgia Civil Practice Act.' In any such appeal to the Tax Court, discovery shall be as provided in Chapter 6A of Title 15, the 'Tax Court Act of 2011.' Upon conclusion of the appeal, the taxpayer shall remit to the appropriate counties any additional taxes owed, with interest at the rate provided by law for judgments. Such interest shall accrue from the date the taxes would have been due absent the appeal to the date the additional taxes are remitted."

SECTION 8.

Said Title 48 is further amended by revising paragraph (4) of subsection (c) of Code Section 48-2-35, relating to refunds, as follows:

"(4) Any taxpayer whose claim for refund is denied by the commissioner or the commissioner's delegate or whose claim is not decided by the commissioner or the commissioner's delegate within one year from the date of filing the claim shall have the right to bring an action for a refund in the Tax Court or in the superior court of the county of the residence of the taxpayer, except that:

(A) If the taxpayer is a public utility or a nonresident, the taxpayer shall have the right to bring an action for a refund in the Tax Court or in the superior court of the county in which is located the taxpayer's principal place of doing business in this state or in which the taxpayer's chief or highest corporate officer or employee resident in this state maintains an office; or

(B) If the taxpayer is a nonresident individual or foreign corporation having no place of doing business and no officer or employee resident and maintaining an office in this state, the taxpayer shall have the right to bring an action for a refund in the Tax Court or in the Superior Court of Fulton County or in the superior court of the county in which the commissioner in office at the time the action is filed resides."

SECTION 9.

Said Title 48 is further amended by revising paragraph (3) of subsection (c) of Code Section 48-2-36, relating to actions for which the commissioner may grant extensions of time, as follows:

"(3) Filing a petition with the superior court, the Tax Court, or the office of state administrative hearings as allowed under the laws of this state;"

SECTION 10.

Said Title 48 is further amended by revising subsection (a) of Code Section 48-2-50, relating to review of assessments, as follows:

"(a) The commissioner's assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 6A of Title 15. No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 6A of Title 15."

SECTION 11.

Said Title 48 is further amended by revising Code Section 48-2-59, relating to appeals, payment of taxes admittedly owed, bonds, and costs, as follows:

"48-2-59.

(a) Except with respect to claims for refunds, either party may appeal from any order, ruling, or finding of the commissioner to the Tax Court or the superior court of the county of the residence of the taxpayer, except that:

(1) If the taxpayer is a public utility or nonresident, the appeal of either party shall be to the Tax Court or the superior court of the county in which is located the taxpayer's principal place of doing business or in which the taxpayer's chief or highest corporate officer residing in this state maintains his such officer's office; or

(2) If the taxpayer is a nonresident individual or a foreign corporation having no place of doing business and no officer or employee residing and maintaining his such officer's office in this state, the taxpayer shall have the right to appeal to the Tax Court or the Superior Court of Fulton County or to the superior court of the county in which the commissioner in office at the time the action is filed resides.

(b) The taxpayer shall commence an appeal and necessary records shall be certified by the commissioner and shall be filed with the clerk of the by filing a petition with the Tax Court or the superior court within 30 days from the date of decision by the commissioner. The procedure provided by law for applying for and granting appeals from the probate court to the superior court shall apply as far as suitable to the appeal authorized by this Code section, except that the appeal authorized by this Code section may be filed within 30 days from the date of decision by the commissioner.

(c) Before the superior court shall have jurisdiction to entertain an appeal filed by any aggrieved taxpayer, the taxpayer shall file with the clerk of the superior court a written statement whereby the taxpayer agrees to pay on the date or dates the taxes become due all taxes for which the taxpayer has admitted liability. Additionally, the taxpayer shall file with the clerk of the superior court within 30 days from the date of decision by the commissioner, except where the value of the appellant's title or interest in real property owned in this state is in excess of the amount of the tax in dispute, a surety bond or other security in an amount satisfactory to the clerk, conditioned to pay any tax over and above that for which the taxpayer has admitted liability and which is found to be due by a final judgment of the court, together with interest and costs. It shall be ground for dismissal of the appeal if the taxpayer fails to pay all taxes admittedly owed upon the due date or dates as provided by law. This subsection shall not apply to appeals filed with the Tax Court.

(d)(1) If the final judgment of the court places upon the taxpayer any tax liability which has not already been paid and if the tax or any part of the tax has:

(A) Not become due on the date of the final judgment of the court, then the taxpayer shall pay the amount of the unpaid tax liability on the due date or dates as provided by law; or

(B) Already become due at the time of final judgment of the court, the taxpayer shall immediately pay the tax or as much of the tax as has already become due, with interest.

(2) In the event the final judgment of the court is adverse to the taxpayer, he the taxpayer shall pay the court costs regardless of whether the tax or any part of the tax has or has not become due at the time of the final judgment of the court.

(3) This subsection shall not apply to appeals filed with the Tax Court."

SECTION 12.

Said Title 48 is further amended by revising Code Section 48-3-1, relating to tax executions, as follows:

"48-3-1.

The commissioner may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state. The execution shall be directed to all and singular sheriffs of this state or to the commissioner or his the commissioner's authorized representatives and shall command them to levy upon the goods, chattels, lands, and tenements of the taxpayer, provided that the commissioner may transmit such executions electronically. Each sheriff shall execute the execution as in cases of writs of execution from the superior courts. Whenever any writ of execution has been issued by the commissioner, the taxpayer, in order to obtain a determination of whether the tax is legally due, may tender to the levying officer his such taxpayer's affidavit of illegality to the execution and, upon his such taxpayer's payment of the tax if required as a condition precedent by the law levying the tax or upon his such taxpayer's giving a good and solvent bond in such an amount to cover the total of any adverse judgment plus costs where the law does not require the payment of the tax as a condition precedent, the levying officer shall return the affidavit of illegality, except as otherwise provided by law, to the superior court of the county of the taxpayer's residence. The affidavit of illegality shall be summarily heard and determined by the court. Whenever any writ of execution has been issued by the commissioner for the collection of any tax, or any penalty, interest, or collection costs imposed with respect to any tax, the taxpayer may file a petition in the Tax Court to obtain a determination of whether any such amounts are legally due."

SECTION 13.

Said Title 48 is further amended by revising subsection (b) of Code Section 48-5-519, relating to property tax returns filed by railroad companies, as follows:

"(b) The returns shall be made to the commissioner by the chief executive officer in charge of the cars in this state. The final assessment of the property of railroad equipment companies shall be fixed in the same manner as the proposed assessments of property of public utilities under this article and Code Section 48-2-18, except that with respect to railroad equipment companies such assessment shall be final rather than proposed. By following the procedure set forth in subsection (c) of Code Section 48-2-18 for appeals of proposed assessments of public utility property, any Any railroad equipment company may bring in the Superior Court of Fulton County or in the Tax Court a de novo action of the final assessment so fixed."

SECTION 14.

Said Title 48 is further amended by revising subsection (b) of Code Section 48-6-7, relating to refunds of real estate transfer taxes, as follows:

"(b)(1) A taxpayer whose claim for a refund is denied by the commissioner or his the commissioner's delegate or with respect to whose claim no decision is rendered by the commissioner or his the commissioner's delegate within one year from the date of filing the claim shall have the right to bring an action for a refund in the superior court of the county where the disputed tax was originally collected or in the Tax Court. The taxpayer shall bring the action for refund against the clerk of superior court of the county which collected the disputed tax. The commissioner in his the commissioner's official capacity shall be made a party defendant to the action in order that the interests of the state may be represented in the action. The Attorney General shall represent both defendants in the action. If it is determined in the action that an amount claimed by the taxpayer was erroneously or illegally collected, the taxpayer shall be entitled to judgment against the defendant clerk of the superior court in his the clerk's official capacity for the amount erroneously or illegally collected, without interest to the date of judgment.

(2) No action for refund shall be brought after the expiration of 60 days from the date of denial of the taxpayer's claim for refund by the commissioner.

(3) For the purposes of this Code section, a failure by the commissioner to grant or deny the taxpayer's claim for refund within the one-year period shall not constitute a constructive denial of the claim."

SECTION 15.

Said Title 48 is further amended by revising paragraph (1) of subsection (e) of Code Section 48-6-76, relating to refunds of intangible recording taxes, as follows:

"(e)(1) Any taxpayer whose claim for refund is denied entirely or in part by the commissioner or with respect to whose claim no decision is rendered by the commissioner within 30 days from the date of filing the claim shall have the right to bring an action for refund of the amount so claimed and not approved against the collecting officer or said officer's successor who collected the amount, in said officer's official capacity, in the superior court of the county whose official collected the amount or in the Tax Court."

SECTION 16.

Said Title 48 is further amended by revising subparagraph (d)(2)(C) of Code Section 48-7-31, relating to allocation and apportionment of corporate income, as follows:

"(C) If the allocation and apportionment provisions provided for in this paragraph do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition the commissioner for, or the commissioner may by regulation require, with respect to all or any part of the taxpayer's business activity, if reasonable:

(i) Separate accounting;

(ii) The exclusion of any one or more of the factors;

(iii) The inclusion of one or more additional factors that will fairly represent the taxpayer's business activity within this state; or

(iv) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.

The denial of a petition under this subparagraph shall be appealable pursuant to either Code Section 48-2-59 or 50-13-12. Such an appeal shall be filed within 30 days of the date of the commissioner's notice of denial;"

SECTION 17.

Title 50 of the Official Code of Georgia Annotated, relating to state government, is amended by repealing Code Section 50-13-12, relating to Department of Revenue hearings and election of remedies, and designating said Code section as reserved.

SECTION 18.

Said Title 50 is further amended by revising subsection (c) of Code Section 50-13-13, relating to administrative procedure, as follows:

"(c) Except in cases in which a hearing has been demanded under Code Section 50-13-12, subsection Subsection (a) of this Code section and the other provisions of this chapter concerning contested cases shall not apply to any case arising in the administration of the revenue laws, which case is subject to a subsequent de novo trial of the law and the facts in the superior court or in the Tax Court."

SECTION 19.

Said Title 50 is further amended by adding a new subsection to Code Section 50-13-42, relating to applicability, to read as follows:

"(c) This article shall not apply with respect to any matter as to which an aggrieved party is permitted to file a petition with the Tax Court."

SECTION 20.

(a) Except as otherwise provided in this section, this Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.
(b) Sections 2 through 19 of this Act shall become effective on January 1, 2012.

SECTION 21.

All laws and parts of laws in conflict with this Act are repealed.