GA SB584

Prohibits taxpayers from filing or maintaining class action lawsuits seeking refunds of ad valorem property taxes or license fees on behalf of other taxpayers

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

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 taxpayers

Preserves individual taxpayers' existing rights to seek refunds through administrative claims or individual lawsuits within the 5-year statute of limitations

Takes effect immediately upon approval by the Governor or upon becoming law without such approval