HB1360: HB1360 Revenue and taxation; refunds of taxes and license fees by counties and municipalities; prohibit class action suits

26 LC 44 3437 House Bill 1360 By: Representatives Cheokas of the 151st, Cannon of the 172nd, Yearta of the 152nd, Greene of the 154th, Bonner of the 73rd, and others A BILL TO BE ENTITLED AN ACT To amend Code Section 48-5-380 of the Official Code of Georgia Annotated, relating to1 refunds of taxes and license fees by counties and municipalities, time and manner of filing2 claims and actions for refund, and authority to approve or disapprove claims, so as to prohibit3 class action suits; to provide for related matters; to provide for an effective date; to repeal4 conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Code Section 48-5-380 of the Official Code of Georgia Annotated , relating to refunds of8 taxes and license fees by counties and municipalities, time and manner of filing claims and9 actions for refund, and authority to approve or disapprove clai ms, is amended by adding a10 new subsection to read as follows:11 "(h) A claim for refund may not be submitted by the taxpayer on b e h a l f o f a c l a s s12 consisting of other taxpayers who are alleged to be similarly situated."13 H. B. 1360 - 1 - 26 LC 44 3437 SECTION 2.14 This Act shall become effective upon its approval by the Governor or upon its becoming law15 without such approval.16 SECTION 3.17 All laws and parts of laws in conflict with this Act are repealed.18 H. B. 1360 - 2 -