Rule 159-1-1-.08 - Appeals Process(1) If the authorized applicant's Completed Application for Base Tax Credit is denied by GDEcD, the Base Certification Letter is retracted by GDEcD, or if GDEcD fails to provide the applicant with a certification decision within the sixty (60) day period following submission of a Completed Application, the applicant shall have the right to appeal the denial, retraction, or failure of certification of the Base Tax Credit. Incomplete Base Tax Credit applications or Base Tax Credit applications that have been voluntarily withdrawn by the applicant prior to a decision from GDEcD are not eligible to appeal. An Applicant may appeal by sending a letter along with supporting documentation outlining applicant's argument as to why the denial, retraction, or failure to certify was improper, to the General Counsel, Georgia Department of Economic Development, 75 Fifth Street, NW, Suite 1200, Atlanta, Georgia 30308, within thirty (30) days from the date of issuance of the Base Tax Credit certification denial or retraction letter by GDEcD, or within ninety (90) days from the submission of a Base Tax Credit Application from which no certification decision was issued. Failure to request an appeal within thirty (30) days or ninety (90) days, as applicable, will finalize the denial decision on the Base Tax Credit, and applicant may not reapply for the same project.(2) Upon receipt of a timely letter of appeal, the General Counsel will address the merits of the Base Tax Credit appeal and the nature of the dispute with the Commissioner of GDEcD, who will make the final decision. GDEcD shall issue a final opinion and order on the appeal within sixty (60) days of receipt of a timely appeal.(3) Any further appeals of the Base Tax Credit certification decision must be made before the Office of State Administrative Hearings. In the event an applicant pursues further appeal of the Base Tax Credit decision to the Office of State Administrative Hearings, and GDEcD prevails on such an appeal, then applicant may be responsible for the payment of any fees and costs charged by the Office of State Administrative Hearings in connection with the appeal.Ga. Comp. R. & Regs. R. 159-1-1-.08
O.C.G.A. § 48-7-40.26.
Original Rule entitled "Appeals Process" adopted. F. Mar. 4, 2010; eff. Mar. 24, 2010.Amended: F. May 6, 2013; eff. May 26, 2013.Amended: F. Dec. 4, 2017; eff. Dec. 24, 2017.Amended: F. Dec. 29, 2020; eff. Jan. 18, 2021.Amended: F. June 18, 2021; eff. July 8, 2021.Amended: F. Dec. 15, 2023; eff. Jan. 4, 2024.