Section 15-5B-16 - [See Note] Conduct of trials(a) Trials in proceedings before the court shall be de novo and without a jury. All questions of law decided by the court, including interpretations of constitutional, statutory, and regulatory provisions, shall be made without any deference to any determination or interpretation, whether written or unwritten, that may have been made on the matter by the department, except such requirement shall have no effect on the judicial standard of deference accorded to rules promulgated pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." Hearings shall be open to the public, but on motion of any party, if such party shows good cause to protect certain information from being disclosed to the public, the court judge may issue a protective order or an order closing part or all of a hearing to the public.(b) The court shall take evidence, and the court judges shall conduct hearings and issue final judgments and interlocutory orders.(c) The court judges shall apply the rules of evidence as applied in the trial of civil nonjury cases in the superior courts; provided, however, that, for hearings conducted in the small claims division, the court judge may, when necessary to ascertain facts not reasonably susceptible of proof under such rules, consider evidence not otherwise admissible thereunder if it is of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs.(d) Testimony before a court judge shall be given only on oath or affirmation.(e) The petition and other pleadings in the proceeding shall be deemed to conform to the proof presented at the hearing, unless a party satisfies the court judge that presentation of the evidence would unfairly prejudice the party in maintaining its position on the merits or unless deeming the taxpayer's petition to conform to the proof would confer jurisdiction on the court over a matter that would not otherwise come within the court's jurisdiction.(f) Except for hearings conducted in the small claims division of the court as provided in Code Section 15-5B-18, all hearings before the court shall be recorded by means acceptable for use in courts of this state.Added by 2024 Ga. Laws 601,§ 1-2, eff. for administrative purposes only on 1/1/2025, only if amendment to Constitution to provide that Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to Court of Appeals, subject to review by Supreme Court of Georgia, is ratified by voters at the November, 2024, state-wide general election; If such amendment is not so ratified, then this Act shall not become effective and shall stand repealed on 1/1/2025; if amendment is ratified, effective for all other purposes on 7/1/2026.