HB 1458 - Ad valorem tax; certain notice and disclosure; method of providing

First Reader Summary

A BILL to amend Code Section 48-5-306 of the Official Code of Georgia Annotated, relating to notice of changes made to a taxpayer's ad valorem tax return, so as to provide for alternate methods of providing notice of assessments; and for other purposes.

Stephens, Ron (150th) Irvin, Robert A (45th) Mueller, Anne O'Quin (152nd)
Day, Jr., C. Burke (153rd) Everett, Doug (163rd)
Status Summary HC: W&M SC: LA: 02/02/98 H - Read 2nd Time
Page Numbers - 1/ 2/ 3
House Action Senate
1/30/98 Read 1st Time
2/2/98 Read 2nd Time

HB 1458                                            LC 24 1002 
                        A BILL TO BE ENTITLED 
                               AN ACT 
  1- 1  To amend Code Section 48-5-306 of the Official Code of 
  1- 2  Georgia Annotated, relating to notice of changes made to a 
  1- 3  taxpayer's ad valorem tax return, so as to provide for 
  1- 4  alternate methods of providing notice of assessments; to 
  1- 5  provide for additional information and disclosures which 
  1- 6  must be provided to the taxpayer; to provide an effective 
  1- 7  date; to provide for applicability; to repeal conflicting 
  1- 8  laws; and for other purposes. 
  1-10                           SECTION 1. 
  1-11  Code Section 48-5-306 of the Official Code of Georgia 
  1-12  Annotated, relating to notice of changes made to a 
  1-13  taxpayer's ad valorem tax return, is amended by striking 
  1-14  subsections (a) and (b) and inserting in their place new 
  1-15  subsections (a) and (b) to read as follows: 
  1-16    "(a) Method of giving notice to taxpayer of changes made 
  1-17    in his or her return. Each county board of tax assessors 
  1-18    may meet at any time to receive and inspect the tax 
  1-19    returns to be laid before it by the tax receiver or tax 
  1-20    commissioner. The board shall examine all the returns of 
  1-21    both real and personal property of each taxpayer and if in 
  1-22    the opinion of the board any taxpayer has omitted from his 
  1-23    or her returns any property that should be returned or has 
  1-24    failed to return any of his or her property at its fair 
  1-25    market value, the board shall correct the returns, assess 
  1-26    and fix the fair market value to be placed on the 
  1-27    property, make a note of such assessment and valuation, 
  1-28    and attach the note to the returns. The board shall see 
  1-29    that all taxable property within the county is assessed 
  1-30    and returned at its fair market value and that fair market 
  1-31    values as between the individual taxpayers are fairly and 
  1-32    justly equalized so that each taxpayer shall pay as nearly 
  1-33    as possible only his or her proportionate share of taxes. 
  1-34    When any such corrections, changes, or equalizations have 
  1-35    been made by the board, the board shall, within five days, 
  2- 1    give written notice to the taxpayer of any changes made in 
  2- 2    his or her returns. The notice may be given personally by 
  2- 3    leaving the notice at the taxpayer's dwelling house, usual 
  2- 4    place of abode, or place of business with some person of 
  2- 5    suitable age and discretion residing or employed in the 
  2- 6    house, abode, or business, or by sending the notice 
  2- 7    through the United States mail as first-class registered 
  2- 8    mail to the taxpayer's last known address. A county may 
  2- 9    use first-class mail in lieu of registered mail if it 
  2-10    publishes in the legal organ of the county an 
  2-11    advertisement containing a notice that assessments will be 
  2-12    mailed to property owners and that taxpayers who have not 
  2-13    received an assessment should contact the county board of 
  2-14    tax assessors.  When notice is given by mail, the county 
  2-15    board of tax assessors' return address shall appear in the 
  2-16    upper left corner of the mailing face with the direction 
  2-17    that if not delivered 'Return in five days to' the above 
  2-18    return address, and the lower left corner of the mailing 
  2-19    face shall be clearly marked in bold type -- 'OFFICIAL TAX 
  2-20    MATTER.' 
  2-21    (b) Contents of notice. 
  2-22      (1) The notice required to be given by the county board 
  2-23      of tax assessors under subsection (a) of this Code 
  2-24      section shall be dated and shall contain the name and 
  2-25      last known address of the taxpayer.  If the assessment 
  2-26      of the value of the taxpayer's property is changed, the 
  2-27      notice shall contain: the 
  2-28        (A) The amount of the previous assessment; , the 
  2-29        (B) The amount of the current assessment; , and the 
  2-30        (C) The year for which the new assessment is 
  2-31        applicable.;  In all cases, the notice shall contain a 
  2-32        (D) A brief description of the assessed property 
  2-33        broken down into real and personal property 
  2-34        classifications; , the 
  2-35        (E) The fair market value of property of the taxpayer 
  2-36        subject to taxation, and the assessed value of the 
  2-37        taxpayer's property subject to taxation after being 
  2-38        reduced; 
  2-39        (F) A complete enumeration of all applicable mill 
  2-40        rates for all county and school district purposes and 
  2-41        the amount of tax owed with respect to each such mill 
  2-42        rate; 
  3- 1        (G) An estimate of the total tax bill of the taxpayer 
  3- 2        based upon the changed value; and 
  3- 3        (H) A complete list of all exemptions available for 
  3- 4        the property and a notation beside those exemptions 
  3- 5        which have been claimed for the property. 
  3- 6      (2) In addition to the foregoing items required under 
  3- 7      paragraph (1) of this subsection, the notice shall 
  3- 8      contain a statement of the taxpayer's right to an 
  3- 9      appeal, which statement shall be in substantially the 
  3-10      following form: 
  3-11        'The amount of your ad valorem tax bill for this year 
  3-12        will be based on the appraised and assessed values 
  3-13        specified in this notice.  You have the right to 
  3-14        appeal these values to the county board of tax 
  3-15        assessors either followed by an appeal to the county 
  3-16        board of equalization or to arbitration and in either 
  3-17        case, to appeal to the superior court. 
  3-18        If you wish to file an appeal, you must do so in 
  3-19        writing no later than 30 days after the date of this 
  3-20        notice.  If you do not file an appeal by this date, 
  3-21        your right to file an appeal will be lost.  For 
  3-22        further information on the proper method for filing an 
  3-23        appeal, you may contact the county board of tax 
  3-24        assessors which is located at: (insert address) and 
  3-25        which may be contacted by telephone at: (insert 
  3-26        telephone number).'" 
  3-27                           SECTION 2. 
  3-28  This Act shall become effective on January 1, 1999, and 
  3-29  shall be applicable to all taxable years beginning on or 
  3-30  after that date. 
  3-31                           SECTION 3. 
  3-32  All laws and parts of laws in conflict with this Act are 
  3-33  repealed. 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98