Rule 560-11-7-.05 - Appeals(1) Any owner who contests the apportionment decision of the tax commissioner made pursuant to Regulation 560-11-7-.04(3) may appeal such decision by either filing with the tax commissioner an affidavit of illegality as outlined in Regulation 560-11-7-.05(2) or filing an appeal with the board of tax assessors as outlined in Regulation 560-11-7-.05(3).(2) The motor vehicle license plate may be obtained without payment of the ad valorem tax, as outlined in O.C.G.A. Section 48-5-450, by filing with the tax commissioner an affidavit of illegality to the assessment; and filing either 1) a surety bond issued by a State authorized surety company or2) a bond approved by the clerk of superior court of the county or3) a cash bond. (a) The bond shall be in the amount equal to the tax and any penalties and interest which may be found to be due.(b) The bond shall be made payable to the tax commissioner.(c) The affidavit and bond are to be transferred by the tax commissioner immediately to the superior court to be tried as affidavits of illegality are tried in tax cases.(3) As an alternative to filing an affidavit of illegality, any owner requesting apportionment who contests the value assessment of a motor vehicle may appeal such assessed value in the same manner as other ad valorem tax assessment appeals are made and decided pursuant to O.C.G.A. Section 48-5-311. (a) The time allowed for the filing of a written appeal shall be 45 days from the date of the tax commissioner's initial assessment as reflected on the form PT-95, or from the deadline date for the payment of the tax, whichever date occurs first.(b) The time allowed for the filing of an appeal shall be 30 days rather than 45 days in those counties providing for the collection and payment of ad valorem taxes in installments.(c) Upon receipt of an appeal, the tax assessors shall immediately notify the tax commissioner that an appeal has been tiled by the taxpayer. If the appeal is filed before the payment of the tax, the tax commissioner shall issue a "temporary ad valorem tax bill" for the collection of the ad valorem tax and all tag fees. The temporary ad valorem tax amount shall be based on 85% of the current year's valuation or the previous year's valuation, whichever is higher. Such temporary tax bill shall be accompanied by a notice to the taxpayer that the bill is temporary pending the outcome of the appeal process and also indicate there may be additional tax or refund due based on the resolution of the appeal.(d) Once a final determination is made of the value on appeal, any interest due on additional tax or payable on a refund is to be made as provided in O.C.G.A. Section 48-5-311.(e) Further appeals to the board of equalization and superior court are to be handled as provided in O.C.G.A. Section 48-5-311.Ga. Comp. R. & Regs. R. 560-11-7-.05
O.C.G.A. Secs. 48-5-269, 48-5-450, 48-5-311.
Original Rule entitled "Appeals" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995.