Compilation of Rules and Regulations of the State of Georgia
Department 616 - OFFICE OF STATE ADMINISTRATIVE HEARINGS
Chapter 616-1
Subject 616-1-3 - RULES OF PROCEDURE FOR THE GEORGIA TAX TRIBUNAL
Rule 616-1-3-.19 - Motions for Summary Judgment

(a) A party may move, based on supporting affidavits or other probative evidence, for summary judgment in its favor on any of the issues being adjudicated on the basis that there is no genuine issue of material fact for trial. There shall be included in the motion or attached thereto a short and concise statement of each of the material facts as to which the moving party contends there is no genuine issue for trial. Unless the Tribunal Judge otherwise orders, such a motion must be filed and served on all parties no later than thirty (30) days before the date set for hearing. For good cause shown, a motion may be filed at any time before the close of the hearing.

(b) Unless the Tribunal Judge otherwise orders, a party may file and serve a response to a motion for summary judgment or a countermotion for summary judgment within thirty (30) days of service of the motion for summary judgment. The response shall include a short and concise statement of each of the material facts as to which the party opposing summary judgment contends there exists a genuine issue for trial.

(c) When a motion for summary judgment is supported as provided in this Rule, a party opposing the motion may not rest upon mere allegations or denials, but must show, by affidavit or other probative evidence, that there is a genuine issue of material fact for trial.

(d) Affidavits shall be made upon personal knowledge, shall set forth facts that would be admissible in evidence, and shall show affirmatively that the affiant is competent to testify to the matters stated therein. Sworn or certified copies of all documents to which reference is made in an affidavit shall be attached thereto and served therewith. Where facts necessary for summary judgment are a matter of expert opinion, such facts may be resolved on the basis of uncontroverted affidavits or testimony of expert opinion.

(e) The Tribunal Judge may set the motion for oral argument and call for the submission of proposed findings of fact, conclusions of law, and briefs.