Current through Rules and Regulations filed through March 20, 2024
(1) Any owner who
contests the apportionment decision of the tax commissioner made pursuant to
Regulation
560-11-7-.04(3) may appeal such decision by either filing with the tax commissioner an
affidavit of illegality as outlined in Regulation 560-11-7-.05(2) or filing an
appeal with the board of tax assessors as outlined in Regulation
560-11-7-.05(3).
(2) The motor
vehicle license plate may be obtained without payment of the ad valorem tax, as
outlined in O.C.G.A. Section
48-5-450, by filing with the tax commissioner an affidavit of illegality to the
assessment; and filing either
1) a surety
bond issued by a State authorized surety company or
2) a bond approved by the clerk of superior
court of the county or
3) a cash
bond.
(a) The bond shall be in the amount
equal to the tax and any penalties and interest which may be found to be
due.
(b) The bond shall be made
payable to the tax commissioner.
(c) The affidavit and bond are to be
transferred by the tax commissioner immediately to the superior court to be
tried as affidavits of illegality are tried in tax cases.
(3) As an alternative to filing an
affidavit of illegality, any owner requesting apportionment who contests the
value assessment of a motor vehicle may appeal such assessed value in the same
manner as other ad valorem tax assessment appeals are made and decided pursuant
to O.C.G.A. Section
48-5-311.
(a) The time allowed for the filing of a
written appeal shall be 45 days from the date of the tax commissioner's initial
assessment as reflected on the form PT-95, or from the deadline date for the
payment of the tax, whichever date occurs first.
(b) The time allowed for the filing of an
appeal shall be 30 days rather than 45 days in those counties providing for the
collection and payment of ad valorem taxes in installments.
(c) Upon receipt of an appeal, the tax
assessors shall immediately notify the tax commissioner that an appeal has been
tiled by the taxpayer. If the appeal is filed before the payment of the tax,
the tax commissioner shall issue a "temporary ad valorem tax bill" for the
collection of the ad valorem tax and all tag fees. The temporary ad valorem tax
amount shall be based on 85% of the current year's valuation or the previous
year's valuation, whichever is higher. Such temporary tax bill shall be
accompanied by a notice to the taxpayer that the bill is temporary pending the
outcome of the appeal process and also indicate there may be additional tax or
refund due based on the resolution of the appeal.
(d) Once a final determination is made of the
value on appeal, any interest due on additional tax or payable on a refund is
to be made as provided in O.C.G.A. Section
48-5-311.
(e) Further appeals to the board of
equalization and superior court are to be handled as provided in O.C.G.A.
Section
48-5-311.
O.C.G.A. Secs.
48-5-269, 48-5-450, 48-5-311.
