---
title: O.C.G.A. § 15-5B-18. Small claims division of the court.
collection: code
id: 15-5B-18
cite_as: O.C.G.A. § 15-5B-18 (2025)
canonical_url: https://georgiacommons.org/code/15-5B-18
md_url: https://georgiacommons.org/code/15-5B-18.md
text_url: https://georgiacommons.org/code/15-5B-18/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t15-ch1-11a-(v13)-pdf.pdf?sfvrsn=9c57686b_0#page=33
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: COURTS / TAX COURTS
---

# O.C.G.A. § 15-5B-18. Small claims division of the court.

(a) There is hereby established a small claims division of the court.

(b) Court judges shall sit as the judges of the small claims division.

(c) Within 90 days of filing a petition pursuant to Code Section 15-5B-12, a taxpayer may elect to have the small claims division have jurisdiction over any proceeding with respect to which the amount of tax and penalties in controversy, exclusive of interest, is less than a threshold amount determined by the rules of the court. A taxpayer shall not revoke such election to proceed in the small claims division after this 90 day period. For good cause, the court judge may, on his or her own motion or on the motion of a party to the case, remove a case from the small claims division.

(d) In proceedings before the small claims division of the court, accountants and other tax return preparers designated by the taxpayer shall be permitted to accompany and appear with the taxpayer in order to provide factual information regarding positions taken on tax returns of the taxpayer. An accountant or tax return preparer accompanying and appearing with a taxpayer for this purpose shall not be deemed to be acting as an advocate of the taxpayer or representing the taxpayer before the court.

(e) At any time prior to entry of judgment, a taxpayer may dismiss a proceeding in the small claims division by notifying the clerk of the court in writing. Such dismissal shall be without prejudice.

(f) Hearings in the small claims division shall be conducted in a manner consistent with proceedings before magistrate courts, as specified in Article 3 of Chapter 10 of this title. The court judge may receive such evidence as the judge deems appropriate for determination of the case. Testimony shall be given under oath or affirmation.

(g) A judgment of the small claims division shall be conclusive upon all parties and shall not be appealed. A judgment of the small claims division shall not be considered or cited as precedent in any other case, hearing, or proceeding.

## History

Code 1981, § 15-5B-18, enacted by Ga. L. 2024, p. 888, § 1-2/HB 1267, effective January 1, 2025.

## Editor's Notes

For information as to the effective date of this Code section, see the effective date note at the beginning of this chapter.