 |
GEORGIA CODE (Last Updated: August 20, 2013) |
 |
Title 48. REVENUE AND TAXATION |
|
|
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
|
|
Article 5A. EXAMINATION OF COUNTY TAX DIGESTS |
| § 48-5-340. Purpose of article |
| § 48-5-341. Definitions |
| § 48-5-342. Commissioner to examine digests |
| § 48-5-342.1. Digest evaluation cycles established; time for review of digest |
| § 48-5-343. Approval of digests |
| § 48-5-344. Conditional approval of digests |
| § 48-5-345. Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio |
| § 48-5-346. Effect of conditionally approving next subsequent digest |
| § 48-5-347. Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses |
| § 48-5-348. Appeal from conditional approvals |
| § 48-5-349. Composition of commission members |
| § 48-5-349.1. Commission chairman; appeals boards; assignment of commission to department |
| § 48-5-349.2. Procedure for appeal to department |
| § 48-5-349.3. Appeal to superior court |
| § 48-5-349.4. Compliance with decision of appeals board or court as correction of deficiency |
| § 48-5-349.5. Annual report |
REFS & ANNOS
TITLE 48 Chapter 5 Article 5A NOTE
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, § 92-7001 are included in the annotations for this article.
PROPERTY CLASSIFICATION SCHEME IS NOT UNCONSTITUTIONAL. --No language in this statute expressly establishes separate classes of tangible property for the purposes of taxation in violation of Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III), and no language reasonably authorizes the construction that such was the legislative intent. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
STATUTE DOES NOT VIOLATE CONSTITUTIONAL DUE PROCESS AND EQUAL PROTECTION PROVISIONS. --The scheme of equalization of tax digests as between the counties does not violate the due process or equal protection provisions of the United States or Georgia Constitutions. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
COMMISSIONER IS REQUIRED TO SEEK UNIFORMITY THROUGHOUT THE STATE ON THE STATE LEVY by requiring all counties to assess property uniformly throughout the state. Hawes v. Conner, 224 Ga. 567, 163 S.E.2d 724 (1968) (decided under former Code 1933, § 92-7001).
COMMISSIONER MAY USE SUCH MEANS AS THE COMMISSIONER DEEMS PROPER AND REASONABLE TO MAKE THE COMMISSIONER'S DETERMINATION AS TO REASONABLE UNIFORMITY. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
ADJUSTMENTS IN THE TOTAL DIGEST ARE PRESUMED NOT TO DISTURB PREVIOUSLY ESTABLISHED UNIFORMITY AND EQUALITY as between individual taxpayers, since all who pay taxes on the class or classes of property to which the adjustments are applied remain in substantially the same relation to each other after the adjustments as the taxpayers were before the adjustments were made. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
COMMISSIONER MAY EXAMINE AND ADJUST TAX DIGEST BY CLASS OF PROPERTY. --It is clear that the commissioner's duty to examine the digest of a particular county extends no further than an examination of the digest as to particular classes of property as entities, and that the commissioner is authorized to make percentage adjustments in the digests as to any particular class or classes of property with respect to the whole digest of that class and not with respect to segments of the class. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
SUBCLASSIFICATION OF TANGIBLE PROPERTY FOR TAX PURPOSES. --Former Code 1933, §§ 92-7001 and 92-7002 and Ga. L. 1972, p. 174, § 3 (see O.C.G.A. § 48-5-273) do not either expressly or impliedly require or authorize the subclassification of tangible property for tax purposes. Herring v. Ferrell, 130 Ga. App. 431, 203 S.E.2d 617 (1973), aff'd in part, rev'd on other grounds in part, 233 Ga. 1, 209 S.E.2d 599 (1974) (decided under former Code 1933, § 92-7001).
MILLAGE RATE BASED ON DISAPPROVED TAX DIGEST. --No board of education should be required to determine a binding millage rate on a tax digest which is disapproved by order of the commissioner as being assessed at less than 40 percent of the fair market value. Board of Comm'rs v. Allgood, 234 Ga. 9, 214 S.E.2d 522 (1975) (decided under former Code 1933, § 92-7001).
STANDING TO OBJECT TO EQUALIZATION OF TAX DIGESTS. --An objection made to the exercise of the discretion of the commissioner in equalizing digests must come from the county, and not from individual taxpayers. Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117, cert. denied, 429 U.S. 891, 97 S. Ct. 249, 50 L. Ed. 2d 174 (1976) (decided under former Code 1933, § 92-7001).
COUNTY MAY SEEK REVIEW OF COMMISSIONER'S EXERCISE OF DISCRETION IN MAKING ADJUSTMENTS IN COUNTY TAX DIGESTS. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
WHEN COMMISSIONER'S ORDER MUST BE UPHELD. --Commissioner's order that assessments contained in a given county tax digest be increased or decreased by certain percentages must be upheld unless the commissioner's actions are deemed to be unreasonable, beyond the commissioner's authority, or constitute an abuse of discretion. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
DIFFERENCES OF OPINION INSUFFICIENT FOR REVIEW OF COMMISSIONER'S DETERMINATION. --Differences in opinion regarding what is reasonable uniformity of tax digests are not sufficient to bring the commissioner's determination in a given case within range of judicial review, unless a manifest abuse of discretion, or arbitrary or capricious conduct on the commissioner's part is shown. This is a question of law for the court. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
CLASSWIDE CHALLENGE TO COMMISSIONER'S DECISION. --Remedy which Georgia law provides for the classwide decision of the commissioner is a challenge by the representatives of the class affected, such as the board of tax assessors. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
REMEDIES AVAILABLE TO INDIVIDUAL TAXPAYERS. --Any objection to an adjustment by the state revenue commissioner or failure to make an adjustment must come from the county board of tax assessors. However, an individual remedy is not always unavailable to an individual taxpayer, who may obtain an injunction against the commissioner. While the general rule is that individual taxpayers cannot bring suit against the commissioner, when the orders complained of are void and illegal because the orders do not follow the mandate of the Acts nor of the constitutional provisions under which they purportedly were issued such suits may be authorized. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
CHALLENGE BY INDIVIDUAL TAXPAYER TO DECISIONS AFFECTING CLASSES OF PROPERTY. --Commissioner makes decisions which affect classes of property. Although individual taxpayers ultimately are affected by the commissioner's decisions, Georgia law does not allow an individual taxpayer individually to sue the commissioner to challenge the commissioner's decision on any particular class of property. The rationale is that a decision on a class of property affects many people other than an individual taxpayer and an individual taxpayer should not be allowed to enjoin an action of the commissioner which affects an entire class of taxpayers. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
CHALLENGE OF FACTUAL DECISIONS IN EQUALIZING TAX DIGESTS. --Individual taxpayers have no right under state law to challenge factual decisions of the commissioner in equalizing the digests of the various counties. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
TAXPAYERS MAY NOT CHALLENGE FACTUAL DECISIONS WITHIN COMMISSIONER'S STATUTORY RESPONSIBILITY. --Insofar as the commissioner makes factual decisions within the commissioner's statutory responsibility, individual taxpayers may not challenge the commissioner's actions. The reason for such a rule is because the commissioner may not act to affect an individual taxpayer apart from any particular class or classes of property. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
RATIONALE FOR NOT PERMITTING INDIVIDUAL TAXPAYERS TO CHALLENGE FACTUAL DECISIONS. --It would create a chaotic condition in the tax affairs of the state if individual taxpayers in each of the counties had the right to challenge the factual decisions of the commissioner in equalizing "as far as practicable" the values of property subject to taxation in the state. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the provisions, opinions under former Code 1933, §§ 92-7001 and 92-7002 are included in the annotations for this article.
POWER OF COMMISSIONER TO ADOPT SCHEDULE OF UNIFORM VALUES FOR LIKE PROPERTIES. --It is clear that the commissioner is bound to examine the county tax digests for the purpose of ascertaining whether the tax valuations of the various classes of property are reasonably uniform as between counties. Under this authority the commissioner has the power to adopt a schedule of uniform values on like properties as between counties that, in the commissioner's discretion, will carry out the intention of the law. 1950-51 Op. Att'y Gen. p. 168 (rendered under former Code 1933, § 92-7001).
PURPOSE AND INTENT. --It is the purpose and intent of the statute to bring about as far as practicable an equalization throughout the state of the values of the various classes of property subject to be taxed so that the values fixed in one county shall not be out of due proportion to the values fixed in other counties on the same classes of property. 1957 Op. Att'y Gen. p. 277 (rendered under former Code 1933, § 92-7002).
RESEARCH REFERENCES
C.J.S. --84 C.J.S., Taxation, §§ 626, 636 et seq.
ALR. --Notice to property owners of increase in assessment or valuation by board of equalization or review, 24 ALR 331; 84 ALR 197.
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, § 92-7001 are included in the annotations for this article.
PROPERTY CLASSIFICATION SCHEME IS NOT UNCONSTITUTIONAL. --No language in this statute expressly establishes separate classes of tangible property for the purposes of taxation in violation of Ga. Const. 1945, Art. VII, Sec. I, Para. III (see Ga. Const. 1983, Art. VII, Sec. I, Para. III), and no language reasonably authorizes the construction that such was the legislative intent. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
STATUTE DOES NOT VIOLATE CONSTITUTIONAL DUE PROCESS AND EQUAL PROTECTION PROVISIONS. --The scheme of equalization of tax digests as between the counties does not violate the due process or equal protection provisions of the United States or Georgia Constitutions. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
COMMISSIONER IS REQUIRED TO SEEK UNIFORMITY THROUGHOUT THE STATE ON THE STATE LEVY by requiring all counties to assess property uniformly throughout the state. Hawes v. Conner, 224 Ga. 567, 163 S.E.2d 724 (1968) (decided under former Code 1933, § 92-7001).
COMMISSIONER MAY USE SUCH MEANS AS THE COMMISSIONER DEEMS PROPER AND REASONABLE TO MAKE THE COMMISSIONER'S DETERMINATION AS TO REASONABLE UNIFORMITY. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
ADJUSTMENTS IN THE TOTAL DIGEST ARE PRESUMED NOT TO DISTURB PREVIOUSLY ESTABLISHED UNIFORMITY AND EQUALITY as between individual taxpayers, since all who pay taxes on the class or classes of property to which the adjustments are applied remain in substantially the same relation to each other after the adjustments as the taxpayers were before the adjustments were made. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
COMMISSIONER MAY EXAMINE AND ADJUST TAX DIGEST BY CLASS OF PROPERTY. --It is clear that the commissioner's duty to examine the digest of a particular county extends no further than an examination of the digest as to particular classes of property as entities, and that the commissioner is authorized to make percentage adjustments in the digests as to any particular class or classes of property with respect to the whole digest of that class and not with respect to segments of the class. Griggs v. Greene, 230 Ga. 257, 197 S.E.2d 116 (1973) (decided under former Code 1933, § 92-7001).
SUBCLASSIFICATION OF TANGIBLE PROPERTY FOR TAX PURPOSES. --Former Code 1933, §§ 92-7001 and 92-7002 and Ga. L. 1972, p. 174, § 3 (see O.C.G.A. § 48-5-273) do not either expressly or impliedly require or authorize the subclassification of tangible property for tax purposes. Herring v. Ferrell, 130 Ga. App. 431, 203 S.E.2d 617 (1973), aff'd in part, rev'd on other grounds in part, 233 Ga. 1, 209 S.E.2d 599 (1974) (decided under former Code 1933, § 92-7001).
MILLAGE RATE BASED ON DISAPPROVED TAX DIGEST. --No board of education should be required to determine a binding millage rate on a tax digest which is disapproved by order of the commissioner as being assessed at less than 40 percent of the fair market value. Board of Comm'rs v. Allgood, 234 Ga. 9, 214 S.E.2d 522 (1975) (decided under former Code 1933, § 92-7001).
STANDING TO OBJECT TO EQUALIZATION OF TAX DIGESTS. --An objection made to the exercise of the discretion of the commissioner in equalizing digests must come from the county, and not from individual taxpayers. Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117, cert. denied, 429 U.S. 891, 97 S. Ct. 249, 50 L. Ed. 2d 174 (1976) (decided under former Code 1933, § 92-7001).
COUNTY MAY SEEK REVIEW OF COMMISSIONER'S EXERCISE OF DISCRETION IN MAKING ADJUSTMENTS IN COUNTY TAX DIGESTS. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
WHEN COMMISSIONER'S ORDER MUST BE UPHELD. --Commissioner's order that assessments contained in a given county tax digest be increased or decreased by certain percentages must be upheld unless the commissioner's actions are deemed to be unreasonable, beyond the commissioner's authority, or constitute an abuse of discretion. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
DIFFERENCES OF OPINION INSUFFICIENT FOR REVIEW OF COMMISSIONER'S DETERMINATION. --Differences in opinion regarding what is reasonable uniformity of tax digests are not sufficient to bring the commissioner's determination in a given case within range of judicial review, unless a manifest abuse of discretion, or arbitrary or capricious conduct on the commissioner's part is shown. This is a question of law for the court. Strickland v. Douglas County, 246 Ga. 640, 272 S.E.2d 340 (1980) (decided under former Code 1933, § 92-7001).
CLASSWIDE CHALLENGE TO COMMISSIONER'S DECISION. --Remedy which Georgia law provides for the classwide decision of the commissioner is a challenge by the representatives of the class affected, such as the board of tax assessors. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
REMEDIES AVAILABLE TO INDIVIDUAL TAXPAYERS. --Any objection to an adjustment by the state revenue commissioner or failure to make an adjustment must come from the county board of tax assessors. However, an individual remedy is not always unavailable to an individual taxpayer, who may obtain an injunction against the commissioner. While the general rule is that individual taxpayers cannot bring suit against the commissioner, when the orders complained of are void and illegal because the orders do not follow the mandate of the Acts nor of the constitutional provisions under which they purportedly were issued such suits may be authorized. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
CHALLENGE BY INDIVIDUAL TAXPAYER TO DECISIONS AFFECTING CLASSES OF PROPERTY. --Commissioner makes decisions which affect classes of property. Although individual taxpayers ultimately are affected by the commissioner's decisions, Georgia law does not allow an individual taxpayer individually to sue the commissioner to challenge the commissioner's decision on any particular class of property. The rationale is that a decision on a class of property affects many people other than an individual taxpayer and an individual taxpayer should not be allowed to enjoin an action of the commissioner which affects an entire class of taxpayers. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
CHALLENGE OF FACTUAL DECISIONS IN EQUALIZING TAX DIGESTS. --Individual taxpayers have no right under state law to challenge factual decisions of the commissioner in equalizing the digests of the various counties. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
TAXPAYERS MAY NOT CHALLENGE FACTUAL DECISIONS WITHIN COMMISSIONER'S STATUTORY RESPONSIBILITY. --Insofar as the commissioner makes factual decisions within the commissioner's statutory responsibility, individual taxpayers may not challenge the commissioner's actions. The reason for such a rule is because the commissioner may not act to affect an individual taxpayer apart from any particular class or classes of property. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
RATIONALE FOR NOT PERMITTING INDIVIDUAL TAXPAYERS TO CHALLENGE FACTUAL DECISIONS. --It would create a chaotic condition in the tax affairs of the state if individual taxpayers in each of the counties had the right to challenge the factual decisions of the commissioner in equalizing "as far as practicable" the values of property subject to taxation in the state. Adams v. Smith, 415 F. Supp. 787 (N.D. Ga. 1976), aff'd, 568 F.2d 1232 (5th Cir. 1978) (decided under former Code 1933, § 92-7001).
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the provisions, opinions under former Code 1933, §§ 92-7001 and 92-7002 are included in the annotations for this article.
POWER OF COMMISSIONER TO ADOPT SCHEDULE OF UNIFORM VALUES FOR LIKE PROPERTIES. --It is clear that the commissioner is bound to examine the county tax digests for the purpose of ascertaining whether the tax valuations of the various classes of property are reasonably uniform as between counties. Under this authority the commissioner has the power to adopt a schedule of uniform values on like properties as between counties that, in the commissioner's discretion, will carry out the intention of the law. 1950-51 Op. Att'y Gen. p. 168 (rendered under former Code 1933, § 92-7001).
PURPOSE AND INTENT. --It is the purpose and intent of the statute to bring about as far as practicable an equalization throughout the state of the values of the various classes of property subject to be taxed so that the values fixed in one county shall not be out of due proportion to the values fixed in other counties on the same classes of property. 1957 Op. Att'y Gen. p. 277 (rendered under former Code 1933, § 92-7002).
RESEARCH REFERENCES
C.J.S. --84 C.J.S., Taxation, §§ 626, 636 et seq.
ALR. --Notice to property owners of increase in assessment or valuation by board of equalization or review, 24 ALR 331; 84 ALR 197.