Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS
Rule 560-11-12-.02 - Nature of the Proceeding; Hearing Procedure; Burden of Proof
Current through Rules and Regulations filed through September 23, 2024
The hearings held under these Regulations shall only be as formal as is necessary to preserve order and be compatible with the principles of justice.
(1) Parties shall have the right to be represented by legal counsel.
(2) The parties have a right to obtain, not less than seven (7) days prior to the date of the hearing, the documentary evidence and the names and addresses of the witnesses to be used at the hearing by making a written request to the Board of Equalization and to the other party not less than 10 days prior to the date of the hearing. Any such documentary evidence or witnesses not provided upon a timely written request may be excluded from the hearing at the discretion of the Board of Equalization.
(3) The parties shall also have the right to respond and present evidence on all issues involved and to cross examine all witnesses.
(4) The standard of proof on all issues in the hearing shall be a preponderance of the evidence. A preponderance of the evidence is established when one party's evidence is of greater weight or is more convincing than the evidence offered in opposition to it, in that, the evidence, when taken as a whole, shows that the fact in dispute has been proven by one party to be more probable than not.
(5) When a hearing is being held regarding a county's board of tax assessors' tax assessment, the county board of tax assessors shall have the burden of proof in regards to value, not taxability.
(6) The county board of tax assessors shall present its case first, unless a taxpayer elects to present first.
O.C.G.A. Secs. 48-2-7, 48-2-12.
