15-5B-6. Terms of court; place for court; disqualification of judges.

The terms of court for the court shall be the same as the terms of court for the Supreme Court.#

The court shall sit at the seat of government in Atlanta and shall conduct proceedings and trials in locations as provided for in this Code section.#

Proper venue in the Georgia Tax Court shall be in Fulton County, as the principal place of business of the Department of Revenue. The pleadings to initiate an action to the court do not need to establish venue.#

The court may also hold hearings at any place within this state, with a view toward securing to taxpayers a reasonable opportunity to appear before the court with as little inconvenience as practicable. When the court holds hearings outside of its principal location, it shall do so in a place that is physically separate from facilities regularly occupied by the state revenue commissioner.#

All cases before the Georgia Tax Court may have pretrial proceedings or trials, in the sole discretion of the court judge to whom the case is assigned, conducted via video, telephone, or other efficient technological means as may be deemed necessary or useful to conserve the resources of the parties or the court.#

The court judge to whom a case is assigned shall preside over a bench trial.#

When a court judge is disqualified from presiding over a case or proceeding pursuant to Code Section 15-1-8 or any other applicable law, the case shall be transferred to another court judge, if applicable, and if no other court judge may preside over such case, then the Supreme Court shall order a sitting judge of the Court of Appeals, a superior court, or a state court to sit by designation as a court judge.#