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GA SB410
Bill
Status
Passed
7/22/2020
Primary Sponsor
John Kennedy
Click for details
AI Summary
- Appeal administrators may conduct ad valorem tax appeal hearings before county boards of equalization by audio or video teleconference or other remote communication medium, at their discretion and with consent of all parties
- Taxpayers who appeal to superior court and obtain a final property value determination of 85% or less of the valuation set by the county board of equalization, hearing officer, or arbitrator shall recover litigation costs and reasonable attorney's fees
- Taxpayers shall also recover litigation costs and reasonable attorney's fees when the board of assessors appeals to superior court and the final determination of value is 85% or less of the valuation set by the board of assessors; any county appeal of an attorney's fees award must be specifically approved by the county governing authority
- Public utilities are required to file their annual ad valorem tax returns to the Department of Revenue commissioner by electronic transmission, with returns due on or before March 1 each year
- The Act becomes effective upon the Governor's approval and applies to tax years beginning on or after January 1, 2021
Legislative Description
Ad Valorem Tax Appeals; alternative means of recovering costs of litigation and attorney's fees; provide
Last Action
Effective Date
7/22/2020
Full Bill Text
No bill text available