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-.27 - Appeals from Orders of the Tax Tribunal
Any party may appeal a final judgment of the Tax Tribunal, except for judgments of the Small Claims Division, to the Superior Court of Fulton County. Proceedings for appeal shall be instituted by filing a petition with the Superior Court of Fulton County within 30 days after the service of the Tax Tribunal's final judgment or, if a timely motion for reconsideration or rehearing was filed, within 30 days after the decision thereon. Such petition shall satisfy the requirements of O.C.G.A. § 50-13A-17 and any other requirements imposed by the Superior Court of Fulton County. The Tribunal's final judgment shall be deemed to have been served on the date on which it was issued.
O.C.G.A. § 50-13A-17.