Bill Text: GA HB240 | 2009-2010 | Regular Session | Introduced
Bill Title: Ad valorem tax; certain historical information; change certain provisions
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-02-03 - House Second Readers [HB240 Detail]
Download: Georgia-2009-HB240-Introduced.html
09 LC 25
5432
House
Bill 240
By:
Representative Smith of the
113th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating
to ad valorem taxation of property, so as to provide for the inclusion of
certain historical information in tax bills and notices of decisions on appeals;
to change certain provisions relating to county boards of equalization, duties,
review of assessments, and appeals; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem
taxation of property, is amended by adding a new Code section to read as
follows:
"48-5-57.
Each
bill for ad valorem taxes on real property shall additionally display the
applicable millage rate and amount of taxes owed for such property for each of
the four immediately preceding taxable years, along with the annual percentage
changes in such rates and amounts, if any, from one year to the next succeeding
year for each year
shown."
SECTION
2.
Said
chapter is further amended in Code Section 48-5-311, relating to county boards
of equalization, duties, review of assessments, and appeals, by revising
division (e)(5)(D)(i) as follows:
"(D)(i)
The decision of the county board of equalization shall be in writing, shall be
signed by each member of the board, shall specifically decide each question
presented by the appeal, shall specify the reason or reasons for each such
decision as to the specific issues of taxability, uniformity of assessment,
value, or denial of homestead exemptions depending upon the specific issue or
issues raised by the taxpayer in the course of such taxpayer's appeal, shall
state that with respect to the appeal no member of the board is disqualified
from acting by virtue of subsection (j) of this Code section, and shall certify
the date on which notice of the decision is given to the parties. Notice of the
decision shall be given to each party by sending a copy of the decision by
registered or certified mail or statutory overnight delivery to the appellant
and by filing the original copy of the decision with the county board of tax
assessors.
Such notice
shall additionally display the applicable millage rate and amount of taxes owed
for such property for each of the four immediately preceding taxable years,
along with the annual percentage changes in such rates and amounts, if any, from
one year to the next succeeding year for each year
shown. Each of the three members of the
county board of equalization must be present and must participate in the
deliberations on any appeal. A majority vote shall be required in any matter.
All three members of the board must sign the decision indicating their
vote."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.