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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Article 2. ADMINISTRATION

48-2-50. Review of assessments; certifications.

Active2 versions printed

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Effective July 1, 2026.In force today: Effective July 1, 2026.
  1. (a)

    The commissioner’s assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025.” No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025.”#

  2. (b)

    When the commissioner is required by law to certify to any county or municipal government of this state all or any part of an assessment or tax against any taxpayer and the taxpayer disputes the correctness of the assessment or tax as determined by the commissioner, the commissioner is directed to certify to the county and municipal government the value of the property of the taxpayer or the tax admitted by him in his return to be due, or both such value and such tax due. After a final determination of the balance of the assessment or tax in dispute, the commissioner shall make a supplemental certification to the county and municipal government of the amount of the balance of the assessment or tax as finally determined. It shall be the duty of the taxpayer to pay as required by law any taxes assessed by the state, county, or municipal governments, both upon the original value as shown in his return and upon the supplemental value determined as provided in this chapter.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 44; Ga. L. 1943, p. 204, § 2; Code 1933, § 91A-254, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 318, § 4/HB 100; Ga. L. 2024, p. 888, § 3-7/HB 1267, effective July 1, 2026.

Delayed effective date

Code Section 48-2-50 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.

Amendments

The 2024 amendment, effective July 1, 2026, substituted “Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025.’” for “Chapter 13A of Title 50.” at the end of the first and second sentences.

Editor's notes

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-pdf.pdf, Volume V36, 2024 edition, 2025 supplement, pages 41 to 42; merge action: added; file SHA-256 b339db83460c.

Effective until July 1, 2026.No longer in force as printed (Effective until July 1, 2026.)
  1. (a)

    The commissioner’s assessments shall not be reviewed except by the procedure provided in this chapter or Chapter 13A of Title 50. No trial court shall have jurisdiction of proceedings to question the assessments, except as provided in this chapter or Chapter 13A of Title 50.#

  2. (b)

    When the commissioner is required by law to certify to any county or municipal government of this state all or any part of an assessment or tax against any taxpayer and the taxpayer disputes the correctness of the assessment or tax as determined by the commissioner, the commissioner is directed to certify to the county and municipal government the value of the property of the taxpayer or the tax admitted by him in his return to be due, or both such value and such tax due. After a final determination of the balance of the assessment or tax in dispute, the commissioner shall make a supplemental certification to the county and municipal government of the amount of the balance of the assessment or tax as finally determined. It shall be the duty of the taxpayer to pay as required by law any taxes assessed by the state, county, or municipal governments, both upon the original value as shown in his return and upon the supplemental value determined as provided in this chapter.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 44; Ga. L. 1943, p. 204, § 2; Code 1933, § 91A-254, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 318, § 4/HB 100.

Delayed effective date

Code Section 48-2-50 is set out twice in this Code. This version is effective until July 1, 2026. For version effective July 1, 2026, see the following version.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-pdf.pdf, Volume V36, 2024 edition, 2025 supplement, page 41; merge action: replaced; file SHA-256 b339db83460c.