---
title: O.C.G.A. § 50-13A-7. Location of office; conduct of hearings at other locations.
collection: code
id: 50-13A-7
cite_as: O.C.G.A. § 50-13A-7 (2025)
canonical_url: https://georgiacommons.org/code/50-13A-7
md_url: https://georgiacommons.org/code/50-13A-7.md
text_url: https://georgiacommons.org/code/50-13A-7/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t50-ch13-40-(v38a)-2021-pdf.pdf?sfvrsn=1209d23f_0#page=113
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/50-13A.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / TAX TRIBUNALS
---

# O.C.G.A. § 50-13A-7. Location of office; conduct of hearings at other locations.

(a) The tribunal’s principal location shall be located in Fulton County, Georgia, and in a building that is separate and apart from any building in which the commissioner has an office.

(b) The tribunal may, but shall not be required to, conduct hearings at its principal location in Fulton County. The tribunal may also hold hearings at any place within this state, with a view toward securing to taxpayers a reasonable opportunity to appear before the tribunal with as little inconvenience and expense as practicable. When the tribunal holds hearings outside of its principal location, it shall do so in a place that is physically separate from facilities regularly occupied by the commissioner.

## History

Code 1981, § 50-13A-7, enacted by Ga. L. 2012, p. 318, § 15/HB 100.