Source: http://www.mainstreetnews.com/Arch/02/1113/LegalsBanks.html
Timestamp: 2019-04-23 18:44:38+00:00

Document:
CU-02-21 - Application by Angie Mauldin for a conditional use permit to build two breeder houses at 704 Hwy. 323. This property is zoned ARR, Agricultural, Rural-Residential.
V-02-06 - Application by William L. and Sally B. Wilson for a variance to re-face an advertising sign that exceeds 40 feet for the Burger King restaurant on Hwy. 441, South. This property is zoned C-2, General Commercial.
An Ordinance authorizing the suspension of portions of the Code of Ordinances and other formalities during a State of Emergency.
An Ordinance to require registration of building and repair services during a State of Emergency.
An Ordinance to prohibit overcharging for goods, materials, services and housing during a State of Emergency.
An Ordinance authorizing the imposition of curfews during times of emergency or disaster.
The above applications and ordinances are on file in the office of the Banks County Planning Commission and are available for public review.
The Banks County Planning Commission will hold a public hearing on the matters on Tuesday, December 3, 2002, at 7 p.m. in the courtroom located at the Banks County Courthouse in Homer, Georgia.
The Banks County Commissioners will hold a public hearing on the matters on Tuesday, December 10, 2002, at 7 p.m. in the courtroom at the Banks County Courthouse in Homer, Georgia.
This 13th day of November, 2002.
The Homer Housing Authority has developed its Comprehensive Agency Plan in compliance with the Quality Housing and Work Responsibility Act of 1998. The Plan will be available November 13, 2002, for public review and comment at the Homer Housing Authoritys Hill Street Office, Homer Town Hall, and at the administrative office at 605 South Pond Street, Toccoa, GA.
In addition, a public hearing will be held at 164 Hill Street, Homer, Georgia, on January 3, 2003, at 1:00 p.m. for public input and consideration by the Homer Housing Authority Board of Commissioners.
Persons requiring assistance due to special needs or language barriers should provide one weeks notice by contacting the Homer Housing Authority at (706) 886-9455.
Petitioner is the governing body of Banks County, Georgia. Petitioner is authorized under the laws of the State of Georgia to levy and collect ad valorem taxes upon all property located within its jurisdiction (Banks County), both for Banks County and for the Banks County School District.
Petitioner files this Petition to obtain an order allowing the temporary and immediate collection of 2003 ad valorem taxes on motor vehicles located in Banks County, Georgia. Petitioner seeks such an order because, due to reevaluation and the resignation of the Banks County tax appraiser with Banks County being unable to employ a qualified tax appraiser until June, 2002, the digest has not been approved, the millage rate cannot be set, the amount of taxes due cannot be determined, and tax bills cannot be prepared. Although Petitioner has authorized and requested that the Banks County Tax Commissioner obtain from the Commissioner of the Georgia Department of Revenue an order allowing the Banks County Tax Commissioner to accept voluntary payments of 2002 ad valorem taxes on real and personal property based on 2001 tax amounts, this procedure is not available for ad valorem taxes on motor vehicles. As a result, 2003 ad valorem taxes on motor vehicles cannot be collected, and Petitioner is in need of revenues to maintain the orderly and normal function of its business and affairs.
Pursuant to Paragraph I of Section 4 of Article IX of the Constitution of the State of Georgia and Title 48 of the Official Code of Georgia Annotated, Petitioner is authorized to set a millage rate and levy ad valorem taxes for Banks County, Georgia, based on assessments provided by the Banks County Board of Tax Assessors.
In order for ad valorem taxes to be levied in a particular year, a digest must be prepared and a millage rate must be set by Petitioner and the Board of Education of Banks County. In order for a digest to be prepared, the Banks County Board of Tax Assessors must first complete the revision and assessment of returns and forward the returns to the Banks County Tax Commissioner, who then prepares a digest and submits it to the Commissioner of the Georgia Department of Revenue for approval.
Pursuant to O.C.G.A. § 48-5-302, the Banks County Board of Tax Assessors is charged with the duties of, among other things, completing a revision and assessment of the returns of taxpayers in Banks County each year.
In the year 2002, acting pursuant to its official duties conferred by law, the Banks County Board of Tax Assessors undertook reevaluation or reappraisal of real and personal property in Banks County but to complete its official duties a qualified tax appraiser had to be employed by Banks County.
Consequently, the tax digest has not been submitted to the Commissioner of the Georgia Department of Revenue for the year 2002.
The inability to obtain approval of the digest prohibits or prevents collections from being made and enforced on the digest, and also effectively prevents Petitioner and the Banks County Board of Education from setting a millage rate.
Although Petitioner has authorized and requested that the Banks County Tax Commissioner obtain from the Commissioner of the Georgia Department of Revenue an order allowing the Banks County Tax Commissioner to accept voluntary payments of 2002 ad valorem taxes on real and personal property based on 2001 tax amounts, this procedure is not available for ad valorem taxes on motor vehicles. Consequently, because a millage rate has not been set, the Banks County Tax Commissioner cannot determine the amount of 2003 ad valorem taxes on motor vehicles.
Unless the Court authorizes the immediate and temporary collection of 2003 ad valorem taxes due on motor vehicles, Petitioner will not be able (a) to pay the Countys debts as they mature; (b) pay appropriate salaries of employees, other government officials, and other persons entitled to receive either compensation by or funds from the County as provided by law; (c) maintain an orderly and normal function of county business and governmental affairs; (d) maintain an adequate, proper or desirable credit rating either to maintain or affect existing or future interest rates on bonded indebtedness on loans incurred or obligated by the county governing authority; and (e) avoid by practical means the suffering of immediate and irreparable injury, loss, or damage.
The last year in which Banks County had an approved tax digest as provided in Title 48 of the Official Code of Georgia Annotated was 2001.
By the filing of this petition, tax collections are currently sought for 2003 ad valorem taxes on motor vehicles.
Pursuant to O.C.G.A. § 48-5-441, motor vehicles are a separate class of property. Pursuant to O.C.G.A. § 48-5-442(a)(1), the Commissioner of the Department of Revenue prepares a uniform evaluation of all motor vehicles for use as the taxable value of motor vehicles.
In Banks County, no local act governs the time for payment of ad valorem taxes on motor vehicles, so pursuant to O.C.G.A. §§ 48-5-473, 48-5-440, and 40-2-21, ad valorem taxes on motor vehicles owned by natural persons domiciled in Banks County are due and payable beginning thirty-one days before the owners birthday, and such taxes must be paid by midnight on the birthday of the owner, and taxes for motor vehicles owned by entities other than natural persons are due and payable in a particular month depending on the beginning letter of the owners name.
Consequently, taxpayers with January birthdays can pay 2003 taxes on motor vehicles beginning in December.
Pursuant to O.C.G.A. §§ 40-2-23(a) and 48-5-475, Tax Commissioners are designated by Georgia Law as local tag agents for the purpose of accepting applications for the registration of motor vehicles. Consequently, the Banks County Tax Commissioner collects ad valorem taxes on motor vehicles located in Banks County.
Pursuant to O.C.G.A. § 48-5-443, motor vehicles are taxed at the same millage rate as the previous calendar year. As a result, 2003 ad valorem taxes on motor vehicles should be based on the 2002 millage, but this millage has not been set.
It is Petitioners intent that (a) taxpayers will be billed temporarily for 2003 ad valorem taxes based on the 2001 millage rate and the current value provided by the Georgia Department of Revenue, (b) after the digest is approved, Petitioner will set a millage for 2002, and taxpayers who have not yet paid 2003 ad valorem taxes on motor vehicles at that time will then pay based on the 2002 millage rate (as provided by law), and (c) taxpayers who have paid 2003 ad valorem taxes on motor vehicles will be entitled to apply in person at the Office of the Banks County Tax Commissioner for a refund, if one is owed, but will not be required to pay any additional tax owed.
Petitioner is entitled to an order authorizing the immediate and temporary collection of ad valorem taxes on motor vehicles and heavy equipment based on the current valuations provided by the Commissioner and the 2001 millage rate. The Court should also provide that, after the 2002 digest has been approved and the millage rate set, (a) taxpayers who have not yet paid 2003 ad valorem taxes on motor vehicles at that time will then pay based on the 2002 millage rate (as provided by law), and (b) taxpayers who have paid 2003 ad valorem taxes on motor vehicles will be entitled to apply in person at the Office of the Banks County Tax Commissioner for a refund, if one is owed, and will not be required to pay any additional tax owed.
The basis upon which Petitioner seeks to collect temporary taxes is reasonable method which will do substantial justice to the parties under the exigencies of all the circumstances.
Petitioner has informed representatives of the Banks County Board of Education of Petitioners intention to file this Petition, and such representatives have indicated their approval of the filing of this Petition. Petitioner is informed that, if the Order requested in this Petition is not entered, then the Banks County School District will not be able (a) to pay the School Districts debts as they mature; (b) pay appropriate salaries of employees, other government officials, and other persons entitled to receive either compensation by or funds from the School District as provided by law; (c) maintain an orderly and normal function of school business and governmental affairs; (d) maintain an adequate, proper or desirable credit rating either to maintain or affect existing or future interest rates on bonded indebtedness on loans incurred or obligated by the School Districts governing authority (the Banks County Board of Education); and (e) avoid by practical means the suffering of immediate and irreparable injury, loss, or damage.
(f) The Court order such other and further relief as the Court deems just and proper.
Respectfully submitted this 5th day of November, 2002.
Whereas, in the absence of an order from the Superior Court of Banks County authorizing the immediate collection of motor vehicle ad valorem taxes that will come due in January and February 2003, the citizens of Banks County cannot avoid by practical means the suffering of immediate and irreparable injury, loss, and damage, in that drivers of motor vehicles located in Banks County will not be able to pay motor vehicle ad valorem taxes and obtain the required sticker for a motor vehicle tag and thus be in violation of the law requiring a current sticker on a motor vehicle tag.
Now, Therefore, Be It Resolved, that the Board of Commissioners of Banks County hereby authorizes the Banks County Attorney to file a petition in the Superior Court of Banks County seeking a court order that will allow for the immediate collection of motor vehicle ad valorem taxes that will come due in January and February 2003 based upon the millage rate for the various tax districts in Banks County according to the schedule attached as Exhibit B.
Personally appeared before the undersigned officer duly authorized to administer oaths, Kenneth Brady, who, being duly sworn, states under oath that he is the Chairman of the Board of Commissioners of Banks County, and that the facts set forth in this Petition for an Order Authorizing the Immediate Collection of Motor Vehicle Taxes that will come due in January and February 2003 is true and correct to the best of deponents knowledge, information and belief, and that the Petition is authorized by the Board of Commissioners of Banks County.
Sworn to and subscribed before me this 5th day of November, 2002.
It is Hereby Ordered that, pursuant to O.C.G.A. § 48-5-310(c), a hearing on the Petition shall be held in the Courtroom of the Banks County Courthouse in Homer, Georgia, on the 20th day of November, 2002, beginning at 11:30 oclock a.m. In accordance with O.C.G.A. § 48-5-310(c), the date of the hearing is no less than ten (10) days from the date of filing of the Petition.
It is Further Ordered that the Banks County Board of Commissioners shall cause the Petition and this Order to be published in The Banks County News the official newspaper of Banks County, Georgia for publication of official notices on November 13, 2002.
It is Further Ordered that the Banks County Board of Commissioners post a copy of the Petition in a prominent place in the Banks County Courthouse before the date of the hearing.
It Is Further Ordered that the Banks County Board of Commissioners shall serve by overnight delivery the Commissioner of the Georgia Department of Revenue with a copy of the Petition and this Order.
It is Furthered Ordered that, before the hearing, any interested party may intervene for the purpose of opposing the issuance of an order allowing the immediate and temporary collection of taxes as requested in the Petition.
So Ordered, this 5th day of November, 2002.

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