GA HB1483

Prohibits taxpayers from filing or maintaining class action lawsuits seeking refunds of property taxes or license fees that were erroneously or illegally collected by counties or municipalities

Amends Georgia's class action statute (Code Section 9-11-23) to create an exception for ad valorem tax refund cases

Adds new subsection (h) to Code Section 48-5-380 explicitly barring claims, actions, or suits for tax refunds submitted on behalf of a class of other taxpayers

Taxpayers retain the right to seek individual refunds through existing administrative and legal procedures, including the 5-year statute of limitations for refund suits

Becomes effective immediately upon approval by the Governor or upon becoming law without such approval