Bill Text: GA SB234 | 2011-2012 | Regular Session | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Georgia Public Revenue Code; extensively revise provisions; ad valorem tax assessments and appeals from such assessments
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2012-03-29 - Senate Conference Committee Report Adopted [SB234 Detail]
Download: Georgia-2011-SB234-Comm_Sub.html
Bill Title: Georgia Public Revenue Code; extensively revise provisions; ad valorem tax assessments and appeals from such assessments
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2012-03-29 - Senate Conference Committee Report Adopted [SB234 Detail]
Download: Georgia-2011-SB234-Comm_Sub.html
11 LC
14 0497ERS
The
Senate Finance Committee offered the following substitute to SB
234:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, the "Georgia Public
Revenue Code," so as to extensively revise provisions relating to ad valorem tax
assessments and appeals from such assessments; to provide that no execution
shall issue while an appeal is pending; to provide a procedure for taxpayers to
notify tax officials of errors on their part and for correction of errors; to
change procedures for transfer of tax executions and enforcement of transferred
executions; to require recording of notices of foreclosure of right to redeem;
to provide for a notice of excessive increase where a tax assessment is
increased by more than a certain percentage; to provide for removal of tax
assessors for violation of oath of office; to extensively revise procedures for
assessment appeals and arbitration; to provide for recovery of certain interest,
costs, attorney's fees, and other amounts by taxpayers who appeal successfully
under certain circumstances; to provide for other related matters; to provide
for an effective date and applicability; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, the the "Georgia Public Revenue
Code," is amended in Code Section 48-3-3, relating to issuance of executions for
nonpayment of taxes, by revising subsections (b) and (c) as
follows:
"(b)
The tax collector or tax commissioner shall issue executions for nonpayment of
taxes collectable by the tax collector or tax commissioner at any time after
30 days
have
one year
has elapsed since giving notice as
provided in subsection (c) of this Code section. The executions shall be
directed to all and singular sheriffs and constables of the state.
No executions
for nonpayment of taxes shall be issued for any year as to which the property is
in an appeal or for any years affected by the appeal until there has been a
final determination of the value of the property.
(c)
As soon as the last day for the payment of taxes has arrived, the tax collector
or tax commissioner shall notify in
writing, by
certified mail or statutory overnight
delivery, the taxpayer of the fact that
the taxes have not been paid and that, unless paid, an execution shall be
issued; provided, however, that notice shall not be required for taxes due on
personal property and executions may be issued on the day next following the day
when taxes are due.
If the tax
collector or tax commissioner operates a website, the notice shall also be
posted on the website. If the tax collector or tax commissioner has an e-mail
address for the taxpayer, the notice shall also be delivered by
e-mail."
SECTION
2.
Said
title is further amended in said Code Section 48-3-3 by adding a new subsection
(g) to read as follows:
"(g)(1)
Any taxpayer may send written notice to the tax commissioner or tax collector,
by certified mail or statutory overnight delivery, of any factual errors by the
tax assessor or tax commissioner. The tax commissioner or tax collector shall
correct such factual errors within 30 days of the date of receipt of the notice
and a corrected tax bill shall be reissued to the taxpayer, if such bill was
determined to need correction. The corrected bill due date shall be 30 days
from the date of reissuance and shall not include any previous interest or
penalties due.
(2)
If any errors by the tax commissioner or tax collector resulted in an issuance
of execution for nonpayment of taxes, the county shall be responsible for
redeeming all related tax liens, including all penalties and
interest.
(3)
If the tax assessor or tax collector fails to comply with the deadline in
paragraph (1) of this subsection, the taxpayer may appeal to the superior court
of the county in which the property is located. If through mediation,
admission, agreement, or any other legal proceeding the tax assessor or tax
collector is determined to have committed errors, the taxpayer shall recover
costs of litigation and all attorney's fees incurred in the action. The county
may not appeal such recovered costs and awards, nor shall the court reduce such
awards."
SECTION
3.
Said
title is further amended by revising Code Section 48-3-19, relating to transfer
of tax executions, as follows:
"48-3-19.
(a)
As used in this Code section, the term:
(1)
'Delinquent taxpayer' means the person or persons against whom an execution has
been issued or the successor in title to the property for which the execution
has been issued.
(2)
'Due diligence' means the performance of a diligent search to ascertain the
actual location of the record owner of the property. The following actions
shall satisfy the diligent search requirements of this Code section: sending
notice by first-class mail, certified mail, or statutory overnight delivery, as
required by law. If the notice is returned undelivered the following actions
shall satisfy the diligent search requirements of this Code section: due
diligence shall include checking telephone directories for the county wherein
the property is located;
checking
Internet search engines and people finder data bases, including the use of
online address verification products and
services; checking the records of the tax
commissioner of the county wherein the property is located; or checking the real
estate records of the clerk of the superior court of the county wherein the
property is located.
(3)
'Execution' means an execution issued for the collection of any ad valorem
taxes, special assessments, fees, penalties, interest, or collection costs due
the state or any political subdivision thereof.
(4)
'Transferee' means a person to whom an execution is transferred.
(5)
'Transferor' means the official holding the tax executions and authorized to
collect or transfer such tax executions.
(b)(1)
Whenever any person other than the person against whom an execution has been
issued pays an execution issued for state, county, or municipal taxes or special
assessments, the officer whose duty is to enforce the execution may transfer the
execution to the party so paying the full value of the execution. No officer
whose duty it is to enforce an execution issued for state, county, or municipal
taxes or special assessments shall be required to make any transfer or transfers
of such execution or executions.
No execution
shall be transferred for a period of 12 months following the date that the
execution was issued by such officer. In no event shall an execution be
transferred to a person or corporation, including its affiliated companies, for
which delinquent taxes are presently owed and due to the state or a political
subdivision. The transferee shall have
the same rights as to enforcing the execution and priority of payment as might
have been exercised or claimed by the tax official. The person to whom the
execution is transferred shall, within 30 days of the transfer, cause the
execution to be entered on the general execution docket of the superior court of
the county in which the execution was issued. In default of the required entry
or entries, the execution shall lose its lien upon any property which has been
transferred in good faith and for a valuable consideration before the entry and
without notice of the existence of the execution.
(2)(A)
It shall be unlawful for any tax official covered by this subsection to pay a
tax execution in order to obtain a transfer of the execution under this Code
section. It shall be unlawful for any employee of a tax official covered by
this subsection to pay a tax execution in order to obtain a transfer of the
execution under this Code section. The tax officials covered by this subsection
are:
(i)
County tax receivers, tax collectors, and tax commissioners;
(ii)
Members of county boards of tax assessors;
(iii)
Members of county boards of equalization; and
(iv)
County tax appraisers.
(B)
Any execution transferred in violation of subparagraph (A) of this paragraph
shall be void and unenforceable by the person obtaining the execution and such
person's successors in interest.
(C)
Any tax official or employee of a tax official violating subparagraph (A) of
this paragraph shall be guilty of a misdemeanor.
(c)(1)
No person may become the transferee of an execution unless such person has
notified the individual against whom the execution was issued by certified mail
with return receipt requested of his or her intention to pay such execution and
60 days have elapsed since the giving of such notice. Such person shall be
required to show proof to the tax official who issued the execution that such
notice was given in compliance with this paragraph.
(1)(2)
Within 60 days following the transfer
of an
execution, the transferee shall notify the
delinquent taxpayer of the transfer of the tax execution by first-class mail.
The notice shall include:
(A)
The name, mailing address, and telephone number for the transferee's business
office;
(B)
The amount necessary to satisfy such execution; and
(C)
Other information as deemed appropriate by the transferee.
(2)(3)
In the event that any such notice
required in
this subsection by
first-class
certified
mail is returned undelivered, the transferee shall be required to perform due
diligence in an effort to obtain the delinquent taxpayer's correct address or
any new owner's correct address and resend the notice by first-class
mail.
(d)
An execution which has been transferred shall bear interest as specified in Code
Section 48-3-20 on the amount paid for such execution from the date of the
transfer. In addition, the transferee may charge and collect
recording
fees actually expended in recording the transferred execution on the general
execution docket of any county in which the transfer is recorded and such other
penalties as are provided for in this
title
fees actually
required by the clerk of superior court or his or her deputy in recording or
canceling the transferred execution on the general execution docket of any
county in which the transfer is
executed.
(e)(1)
Whenever an execution has been transferred to any transferee, the transferee
shall not be authorized to submit the execution to the appropriate levying
officer until 12 months after the date of such transfer or 24 months after the
tax giving rise to the execution was originally due, whichever is earlier. A
transferee shall not have the right to advertise and sell property under a tax
execution. Such right shall remain solely with the appropriate levying
official, such as the sheriff or marshal.
(2)
A transferee with multiple outstanding executions against the same property
shall not be subject to the time period requirements of paragraph (1) of this
subsection with respect to all such executions if at least one of the executions
meets such requirements of paragraph (1) of this subsection.
(f)
Until the execution is paid in full or satisfied, on or before November 15 of
each year after the calendar year in which the transfer occurred, the transferee
shall send notice by regular mail to the delinquent taxpayer and the record
owner of the property advising that the tax execution is still outstanding. The
notice must provide the transferee's most updated contact information, including
mailing address and telephone number.
In the event
any such notice is returned undelivered, the transferee shall be required to
perform due diligence in an effort to obtain the correct address of the
delinquent taxpayer or new owner and resend the notice by certified
mail.
(g)
Any transferee that pays the tax official more than $2 million in any calendar
year for the transfer of executions shall maintain a reasonably accessible
office within 50 miles of the courthouse wherein the superior court of the
county wherein the transferred executions were issued is located. Said office
shall be open to the public for at least eight hours per day for five days a
week, official state holidays excepted.
(h)
In the event any execution transferred is later determined to have been issued
in error, the transferee shall cease and desist from all collection efforts,
remove the associated entries from any execution docket on which it has been
entered, and return the execution to the transferor. In return, the transferor
shall reimburse the transferee the amount paid for the execution at the time of
transfer without any additional fees, interest, and collection costs that may
have been incurred by the transferee since the
transfer."
SECTION
4.
Said
title is further amended in Code Section 48-4-46, relating to notice of
foreclosure of right to redeem, by revising subsection (d) as
follows:
"(d)
Each original notice together with the entry of the sheriff on the notice shall
be returned to the person by whom the service was requested upon the payment of
the sheriff's costs as provided by law. Any original notice together with the
entries on the notice
may
shall
be filed and recorded on the deed records in the office of the clerk of the
superior court of the county in which the land is located."
SECTION
5.
Said
title is further amended by revising Code Section 48-5-18, relating to the time
for filing tax returns, as follows:
"48-5-18.
Each
tax commissioner and tax receiver shall open his or her books for the return of
real or personal property ad valorem taxes on
January
December
1 and shall close those books on
April 1 of
each year
March 1 for
real property and on April 1 for personal
property."
SECTION
6.
Said
title is further amended in Code Section 48-5-306, relating to annual notice of
ad valorem tax assessment, by revising paragraph (1) of subsection (b) as
follows:
"(1)
The annual notice of current assessment required to be given by the county board
of tax assessors under subsection (a) of this Code section shall be dated and
shall contain the name and last known address of the taxpayer. The annual
notice shall conform with the state-wide uniform assessment notice which shall
be established by the commissioner by rule and regulation and shall
contain:
(A)
The amount of the previous assessment;
(B)
The amount of the current assessment;
(C)
The year for which the new assessment is applicable;
(D)
A brief description of the assessed property broken down into real and personal
property classifications;
(E)
The fair market value of property of the taxpayer subject to taxation and the
assessed value of the taxpayer's property subject to taxation after being
reduced;
(F)
The name, phone number, and contact information of the person in the assessors'
office who is administratively responsible for the handling of the appeal and
who the taxpayer may contact if the taxpayer has questions about the reasons for
the assessment change or the appeals process;
(G)
If available, the website address of the office of the county board of tax
assessors;
and
(H)
A statement that all documents and records used to determine the current value
are available upon
request;
and
(I)
The words
'SUBSTANTIAL
INCREASE' in
boldface and capitalized type positioned at the top of such notice if the
property was increased in value more than 10 percent per annum cumulative and
the increase is due to inflationary growth
only."
SECTION
7.
Said
title is further amended in Code Section 48-5-311, relating to boards of
equalization and appeals of ad valorem tax assessments, by revising paragraph
(1) and adding a new paragraph (6) of subsection (c) to read as
follows:
"(1)
Except as provided in paragraph (2) of this subsection, each member and
alternate member of the county board of equalization shall be appointed for a
term of three calendar years next succeeding the date of such member or such
alternate member's selection. Each term shall begin on January 1.
No member of
the board of equalization shall be appointed for more than two consecutive
three-year terms."
"(6)
Any member of the board of equalization shall be removed by any judge of the
superior court of the county of which the member serves if the oath specified in
paragraph (5) of this subsection is determined to have been knowingly
violated."
SECTION
8.
Said
title is further amended in said Code Section 48-5-311 by revising subparagraph
(e)(1)(A) as follows:
"(1)(A)
Any taxpayer or property owner as of the last date for filing an appeal may
elect to file an appeal from an assessment by the county board of tax assessors
to either:
(i)
The county board of equalization as to matters of taxability, uniformity of
assessment, and value, and, for residents, as to denials of homestead exemptions
pursuant to paragraph (2) of this subsection;
(ii)
An arbitrator as to matters of value pursuant to subsection (f) of this Code
section;
or
(iii)
A hearing officer as to matters of value and uniformity for a parcel of
nonhomestead real property with a fair market value in excess of $1 million
pursuant to subsection (e.1) of this Code
section;
or
. (iv)
The superior court of the county in which the property lies, if:
(I)
The taxpayers chooses not to appeal under division (i), (ii), or (iii) of this
subparagraph; and
(II)
The amount of the change or correction in the notice provided for in
subparagraph (C) of paragraph (2) of this subsection was an increase of more
than 10 percent per annum cumulative and the increase is due to inflationary
growth only.
This
division (iv) shall not be deemed to conflict with a taxpayer's rights under the
other divisions of this subparagraph or the taxpayer's right to appeal to
superior court but shall be considered an additional choice of the
taxpayer.
The
commissioner shall establish by rule and regulation a uniform appeal form that
the taxpayer may use."
SECTION
9.
Said
title is further amended in said Code Section 48-5-311 by revising subparagraph
(e)(2)(C) as follows:
"(C)
If changes or corrections are made by the county board of tax assessors, the
board shall notify the taxpayer in writing of such changes.
If the board
of assessors operates a website, the notice may also be posted on the website.
If the board of assessors has an e-mail address for the taxpayer, the notice may
also be delivered by e-mail. It is the responsibility of the taxpayer to notify
the board of assessors of a change in the taxpayer's e-mail
address. If the taxpayer is dissatisfied
with such changes or corrections, the taxpayer shall, within 30 days of the date
of mailing of the change notice, institute an appeal to the county board of tax
assessors by e-mailing, if the county board of tax assessors has adopted a
written policy consenting to electronic service, or by mailing to or filing with
the county board of tax assessors a written notice of appeal. The county board
of tax assessors shall send or deliver the notice of appeal and all necessary
papers to the county board of equalization.
If the
taxpayer files an appeal and submits an affidavit of failure to receive such
notice of change of assessment within 60 days after the date of the notice, the
taxpayer's appeal shall be deemed to have been timely
filed."
SECTION
10.
Said
title is further amended in said Code Section 48-5-311 by revising subdivision
(e)(6)(D)(iii)(II) as follows:
"(II)
If the final determination of the value on appeal is less than the valuation
thus used, the taxpayer shall receive a deduction in such taxpayer's taxes for
the year in question. Such deduction shall be refunded to the taxpayer and shall
include interest on the amount of such deduction at the same rate as specified
in Code Section 48-2-35 which shall accrue from November 15 of the taxable year
in question or the date the final installment of the tax was due or was paid,
whichever is later.
In no event
shall the amount of such interest exceed
$150.00.
Such deduction
shall also include a refund of any penalties on the amount of such
deduction."
SECTION
11.
Said
title is further amended in said Code Section 48-5-311 by adding at the end of
subsection (e) new paragraphs (10) and (11) to read as follows:
"(10)
The board of assessors shall immediately forward any final determination of
value to the tax commissioner.
(11)
If the board of assessors is proven to be in violation of paragraph (10) of this
subsection and if the taxpayer is successful in any legal action against the
county under this subsection (e) whether through mediation, admission,
agreement, or any other legal proceeding, the taxpayer, in addition to the
penalties and interested provided for, shall recover any costs of litigation and
attorney's fees incurred in the
action."
SECTION
12.
Said
title is further amended in said Code Section 48-5-311 by revising subsections
(f) and (g) as follows:
"(f)
Arbitration.
(1)
As used in this subsection, the term 'certified appraisal' means an appraisal or
appraisal report given, signed, and certified as such by a real property
appraiser as classified by the Georgia Real Estate Commission and the Georgia
Real Estate Appraisers Board.
(2)
At the option of the taxpayer an appeal shall be submitted to arbitration in
accordance with this subsection.
(3)(A)
Following an election by the taxpayer to use the arbitration provisions of this
subsection, an arbitration appeal shall be effected by the taxpayer by
e-mailing, if the county board of tax assessors has adopted a written policy
consenting to electronic service, or by filing a written notice of arbitration
appeal with the county board of tax assessors. The notice of arbitration appeal
shall specifically state the grounds for arbitration. The notice shall be filed
within 45 days from the date of mailing the notice pursuant to Code Section
48-5-306. Within ten days of receipt of a taxpayer's notice of arbitration
appeal, the board of tax assessors shall send to the taxpayer an acknowledgment
of receipt of the appeal; a notice that the taxpayer must, within 45 days of the
filing of the notice, provide to the board of assessors for consideration a copy
of a certified appraisal; and a confirmation of the amount of the filing fees,
if any, required under Code Section 15-6-77 and notice that within 45 days the
taxpayer shall pay to the clerk of the superior court the
fees, if the
board of assessors rejects the appraisal.
Failure of the taxpayer to provide such certified appraisal and filing fees
within such 45 days shall terminate the appeal unless the taxpayer within such
45 day period elects to have the appeal forwarded to the board of equalization.
Prior to appointment of the arbitrator and within 45 days of filing the notice
of appeal, the taxpayer shall provide a copy of the certified appraisal as
specified in this paragraph to the board of assessors for consideration. Within
45 days of receiving the taxpayer's certified appraisal, the board of assessors
shall either accept the taxpayer's appraisal, in which case that value shall
become final or the county board of tax assessors shall reject the taxpayer's
appraisal by
sending notice of rejection to the taxpayer, by certified mail or statutory
overnight delivery, together with a demand for the filing fees to be paid within
30 days after the date of the sending of the
notice, in which case the county board of
tax assessors shall
certify
within 45
days
ten days after
receipt of the filing fees certify the
appeal to the clerk of the superior court of the county in which the property is
located along with any other papers specified by the person seeking arbitration
under this subsection, including, but not limited to, the staff information from
the file used by the county board of tax assessors. In the event that the
county board of tax assessors neither accepts nor rejects the value set out in
the certified appraisal within
such 45 day
period
45 days after
receipt of the certified appraisal, then
the certified appraisal shall become the final value
and the filing
fees shall be returned to the taxpayer.
In any case where a taxpayer properly filed for the 2009 tax year a notice of
binding arbitration appeal and provided the required certified appraisal in
accordance with this paragraph and the board of assessors neither accepted nor
rejected the value set out in such certified appraisal within the 30 day period
formerly specified under this subparagraph, then for purposes of the 2009 tax
year, the value set forth in the taxpayer's certified appraisal shall be deemed
the final value. All papers and information certified to the clerk shall become
a part of the record on arbitration. At the time of certification of the
appeal, the county board of tax assessors shall serve the taxpayer and the
taxpayer's attorney of record, if any, or employee with a copy of the
certification along with any other papers specified by the person seeking
arbitration along with the civil action file number assigned to the appeal.
Within 15 days of filing the certification to the clerk of the superior court,
the
chief
any
judge of the superior court of the circuit in which the property is located
shall issue an order authorizing the arbitration.
(B)
The arbitration shall be conducted pursuant to the following
procedure:
(i)
The board of
assessors shall include in the notice of rejection of the taxpayer's certified
appraisal a notice of a meeting time and place to decide on an arbitrator, to
occur within 60 days after the date of sending of the rejection of the
taxpayer's appraisal. If such meeting is not scheduled by the board of
assessors within 60 days, the taxpayer's certified appraisal shall become the
final determination of value. Following the notification of the taxpayer of the
date and time of the meeting, the taxpayer shall be authorized to exercise a
one-time option of changing the date and time of the meeting to a date and time
acceptable to the taxpayer. If the parties agree, the meeting may be held by
telephone conference. If the parties
agree, the matter shall be submitted to a single arbitrator chosen by the
parties.
If
Only
if the parties cannot agree on the single
arbitrator, the arbitrator shall be chosen by the
chief
judge
clerk
of the superior court of the circuit in which the property is located
within 90 days
after the date of the rejection of the taxpayer's certified appraisal. If the
clerk of superior court fails to choose an arbitrator within such 90 day period,
the taxpayer's arbitrator shall become the arbitrator of
choice;
(ii)
In order to be qualified to serve as an arbitrator, a person shall be classified
as a state certified general real property appraiser or state certified
residential real property appraiser pursuant to the rules and regulations of the
Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board and
shall have experience or expertise in appraising the type of property that is
the subject of the arbitration;
(iii)
The arbitrator, within 30 days after his or her appointment, shall set a time
and place to hear evidence and testimony from both parties
within 60 days
after the date of his or her appointment.
The arbitrator shall provide written notice to the parties personally or by
registered or certified mail or statutory overnight delivery not less than ten
days before the hearing. The arbitrator may adjourn or postpone the hearing.
Following the
notification of the taxpayer of the date and time of the hearing, the taxpayer
shall be authorized to exercise a one-time option of changing the date and time
of the hearing to a date and time acceptable to the
taxpayer.
The
chief
Any
judge of the superior court of the circuit in which the property is located may
direct the arbitrator to proceed promptly with the hearing and the determination
of the appeal upon application of any
party. The
hearing shall occur in the county where the property is
located;
(iv)
At the hearing, the parties shall be entitled to be heard, to present documents,
testimony, and other matters, and to cross-examine witnesses. The arbitrator
may hear and determine the controversy upon the documents, testimony, and other
matters produced notwithstanding the failure of a party duly notified to
appear;
(v)
The arbitrator shall maintain a record of all pleadings, documents, testimony,
and other matters introduced at the hearing. The arbitrator or any party to the
proceeding may have the proceedings transcribed by a court
reporter;
(vi)
The provisions of this paragraph may be waived at any time by written consent of
the taxpayer and the board of tax assessors;
(vii)
At the conclusion of the hearing, the arbitrator shall render a decision
regarding the value of the property subject to arbitration;
(viii)
In order to determine the value, the arbitrator shall consider
a
the
single value for the property submitted by the board of assessors
in the
original notice sent to the taxpayer and
a
the
single value submitted by the taxpayer
in the
original certified appraisal submitted to the board of assessors by the
taxpayer. The taxpayer shall be
responsible for the
initial
cost of any appraisal by the taxpayer's appraiser;
(ix)
Upon consideration of the single value submitted by the board of assessors and
the single value submitted by the taxpayer, and evidence supporting the values
submitted by the board of assessors and the taxpayer, the arbitrator shall
determine which value is the value for the property under appeal;
(x)
If the taxpayer's value is determined by the arbitrator to be the value, the
county shall be responsible for the clerk of the superior court's fees, if any,
and
the fees and costs of such
arbitrator,
and the costs of the taxpayer's certified appraisal if the sole purpose of the
appraisal was for use in the property tax appeal; provided, however, that the
county shall not be responsible for any amount by which an appraisal fee
exceeds $400.00. If the board of tax
assessors' value is determined by the arbitrator to be the value, the taxpayer
shall be responsible for the clerk of the superior court's fees, if any, and the
fees and costs of such arbitrator; and
(xi)
The board of tax assessors shall have the burden of proving its opinion of value
and the validity of its proposed assessment by a preponderance of
evidence.
(4)
The provisions in subsection (c) of Code Section 48-5-299 shall apply to the
valuation established or rendered by any county board of equalization,
arbitrator, hearing officer, or superior court.
(5)
If the county's tax bills are issued before an arbitrator has rendered its
decision on property which is on appeal, the county board of tax assessors shall
specify to the county tax commissioner the higher of the taxpayer's return
valuation or 85 percent of the current year's valuation as set by the county
board of tax assessors. This amount shall be the basis for a temporary tax bill
to be issued. Such tax bill shall be accompanied by a notice to the taxpayer
that the bill is a temporary tax bill pending the outcome of the appeal process.
Such notice shall also indicate that upon resolution of the appeal, there may be
additional taxes due or a refund issued.
(6)
If the taxpayer is successful in any agreement, admission, mediation, or other
legal proceeding concerning enforcement of any issue within this subsection (f),
the taxpayer shall recover costs of litigation and all attorney's fees incurred
in the action. The court shall not reduce such award.
(g)
Appeals to the superior
court.
(1)
The taxpayer or the county board of tax assessors may appeal decisions of the
county board of equalization or hearing officer, as applicable, to the superior
court of the county in which the property lies. By mutual written agreement,
the taxpayer and the county board of tax assessors may waive an appeal to the
county board of equalization and initiate an appeal under this subsection. A
county board of tax assessors shall not appeal a decision of the county board of
equalization or hearing officer, as applicable, changing an assessment by 20
percent or less unless the board of tax assessors gives the county governing
authority a written notice of its intention to appeal, and, within ten days of
receipt of the notice, the county governing authority by majority vote does not
prohibit the appeal. In the case of a joint city-county board of tax assessors,
such notice shall be given to the city and county governing authorities, either
of which may prohibit the appeal by majority vote within the allowed period of
time.
(2)
An appeal by the taxpayer as provided in paragraph (1) of this subsection shall
be effected by e-mailing, if the county board of tax assessors has adopted a
written policy consenting to electronic service, or by mailing to or filing with
the county board of tax assessors a written notice of appeal. An appeal by the
county board of tax assessors shall be effected by giving notice to the
taxpayer. The notice to the taxpayer shall be dated and shall contain the name
and the last known address of the taxpayer. The notice of appeal shall
specifically state the grounds for appeal. The notice shall be mailed or filed
within 30 days from the date on which the decision of the county board of
equalization or hearing officer is mailed pursuant to subparagraph (e)(6)(D) or
paragraph (6) of subsection (e.1) of this Code section. The county board of tax
assessors shall certify to the clerk of the superior court the notice of appeal
and any other papers specified by the person appealing including, but not
limited to, the staff information from the file used by the county board of tax
assessors, the county board of equalization, or the hearing officer. All papers
and information certified to the clerk shall become a part of the record on
appeal to the superior court. At the time of certification of the appeal, the
county board of tax assessors shall serve the taxpayer and his or her attorney
of record, if any, with a copy of the notice of appeal and with the civil action
file number assigned to the appeal. Such service shall be effected in
accordance with subsection (b) of Code Section 9-11-5. No discovery, motions,
or other pleadings may be filed by the county board of tax assessors in the
appeal until such service has been made.
(3)
The appeal shall constitute a de novo action. The board of tax assessors shall
have the burden of proving its opinions of value and the validity of its
proposed assessment by a preponderance of evidence. Upon a failure of the board
of tax assessors to meet such burden of proof, the court may, upon motion or sua
sponte, authorize the finding that the value asserted by the taxpayer is
unreasonable and authorize the determination of the final value of the
property.
(4)(A)
The appeal shall be placed on the court's next available jury or bench trial
calendar, at the taxpayer's election, following the filing of the appeal unless
continued by the court upon a showing of good cause. If only questions of law
are presented in the appeal, the appeal shall be heard as soon as practicable
before the court sitting without a jury. Each hearing before the court sitting
without a jury shall be held within 30 days following the date on which the
appeal is filed with the clerk of the superior court. The time of any hearing
shall be set in consultation with the taxpayer and at a time acceptable to the
taxpayer between the hours of 8:00 A.M. and 7:00 P.M. on a business
day.
(B)(i)
The county board of tax assessors shall use the valuation of the county board of
equalization or the hearing officer, as applicable, in compiling the tax digest
for the county. If the final determination of value on appeal is less than the
valuation set by the county board of equalization or hearing officer, as
applicable, the taxpayer shall receive a deduction in such taxpayer's taxes for
the year in question. Such deduction shall be refunded to the taxpayer and
shall include interest on the amount of such deduction at the same rate as
specified in Code Section 48-2-35 which shall accrue from November 15 of the
taxable year in question or the date the final installment of the tax was due or
was paid, whichever is later.
In no event
shall the amount of such interest exceed
$150.00.
The taxpayer
shall also receive reimbursement for any interest and penalties charged on the
amount of the deduction if paid by the taxpayer.
(ii)
If the final determination of value on
appeal,
whether through mediation, admission, agreement, or any other legal
proceeding is 80 percent or less of the
valuation set by the county board of equalization or hearing officer as to
commercial property, or 85 percent or less of the valuation set by the county
board of tax assessors as to other property, the taxpayer, in addition to the
interest provided for by this paragraph, shall recover costs of litigation and
reasonable
double
the attorney's fees incurred in the
action. Any
appeal by the county must be specifically approved by the county governing
authority. If the judge reduces any legal costs or fees or if the county
appeals and the taxpayer is successful in the appeal, the attorney's fees shall
be tripled in the final decision after appeal.
(iii)
If the final determination of value on appeal is greater than the valuation set
by the county board of equalization or hearing officer, as applicable, the
taxpayer shall be liable for the increase in taxes for the year in question due
to the increased valuation fixed on appeal with interest at the same rate as
specified in Code Section 48-2-35. Such interest shall accrue from November 15
of the taxable year in question or the date the final installment of tax was due
to the date the additional taxes are remitted, but in no event shall the amount
of such interest exceed $150.00.
(iv)
If the taxpayer appealed directly to the superior court under division
(e)(1)(A)(iv) of this Code section and the final determination of value on
appeal was reduced by more than 5 percent, whether through mediation, admission,
agreement, or any other legal proceeding, the taxpayer, in addition to the costs
and interest provided for, shall recover costs of litigation and any attorney's
fees incurred in the action. The county may not appeal such recovered costs and
awards. If the final determination of value on appeal was reduced by more than
15 percent, whether through mediation, admission, agreement, or any other legal
proceeding, the taxpayer, in addition to the costs and interest provided for in
this paragraph, shall recover costs of litigation and double the attorney's fees
incurred in the action. If the judge reduces any legal costs and fees or if the
county appeals any of the decisions and the taxpayer is successful in the
appeal, the attorney's fees shall be tripled in the final decision after
appeal."
SECTION
13.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval and shall apply to the ad valorem tax year
beginning January 1, 2012, as well as all future ad valorem tax
years.
SECTION
14.
All
laws and parts of laws in conflict with this Act are repealed.