reglab/housing_qa huggingface dataset:
GA Code § 50-10-2 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 10 - Georgia Development Authority|§ 50-10-2. Legislative Intent

  It is the purpose and intent of this chapter to provide an instrumentality to assist agricultural and industrial interests in their effort to commence, expand, or diversify their operations by providing credit and servicing functions to better enable the farmers and businessmen within this state to obtain needed capital funds and to encourage and secure financial institutions in the lending of money for such purposes.   It is the purpose of this chapter to clothe the authority with corporate power to operate and to administer the funds held and received by it and to possess and operate under licenses or permits granted it by the United States or this state.    (Ga. L. 1957, p. 210, § 1; Ga. L. 1960, p. 764, § 1; Ga. L. 1983, p. 1026, § 1; Ga. L. 1986, p. 705, § 1.)
GA Code § 50-10-6 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 10 - Georgia Development Authority|§ 50-10-6. Exemption From Taxation

 It is found, determined, and declared that the creation of this authority and the carrying out of its corporate purposes are in all respects for the benefit of the people of the state and that the authority is an institution of purely public charity and will be performing an essential governmental function in the exercise of the power conferred upon it by this chapter. For such reasons the state covenants with the holders from time to time of the bonds, notes, and other obligations issued under this chapter that the authority shall not be required to pay any taxes or assessments imposed by the state or any of its counties, municipal corporations, political subdivisions, or taxing districts upon any property acquired by the authority or under its jurisdiction, control, possession, or supervision or leased by it to others, or upon its activities in the operation or maintenance of any such property or on any income derived by the authority in the form of fees, recording fees, rentals, charges, purchase price, installments, or otherwise, and that the bonds, notes, and other obligations of the authority, their transfer, and the income therefrom shall at all times be exempt from taxation within the state. The tax exemption provided in this chapter shall not include any exemption from sales and use tax on property purchased by the authority or for use by the authority.    (Code 1981, §50-10-6, enacted by Ga. L. 1986, p. 705, § 4.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1986, "is" was changed to "are" in the first sentence.
GA Code § 50-10-7 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 10 - Georgia Development Authority|§ 50-10-7. Certain Notes Exempt From Intangible Tax

 Long-term notes secured by real estate and held by the authority or its assignees shall be exempt from the intangible recording tax imposed by Article 3 of Chapter 6 of Title 48.    (Code 1981, §50-10-7, enacted by Ga. L. 1986, p. 705, § 4.)
GA Code § 50-10-8 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 10 - Georgia Development Authority|§ 50-10-8. Approval of Bond Issues by Financing and Investment Commission

 The issuance of any bond, revenue bond, note, or other obligation or incurring of debt, public or otherwise, by the authority must be approved by the commission established by Article VII, Section IV, Paragraph VII of the Constitution of the State of Georgia of 1983 or its successor.    (Code 1981, §50-10-8, enacted by Ga. L. 1986, p. 705, § 4.)
GA Code § 50-10-9 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 10 - Georgia Development Authority|§ 50-10-9. Rights Under Federal Constitution

 The authority shall have all rights afforded the state by virtue of the Constitution of the United States, and nothing in this chapter shall be construed to remove any such rights.    (Code 1981, §50-10-9, enacted by Ga. L. 1986, p. 705, § 4.)
GA Code § 50-10-10 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 10 - Georgia Development Authority|§ 50-10-10. Liberal Construction

 This chapter, being for the welfare of this state and its inhabitants, shall be liberally construed to effect the purposes specified in this chapter.    (Code 1981, §50-10-10, enacted by Ga. L. 1986, p. 705, § 4.)
GA Code § 50-11-1 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 11 - State Law Library|§ 50-11-1. Through 50-11-10

 Reserved. Repealed by Ga. L. 2008, p. 267, § 1, effective May 6, 2008.   Editor's notes.   - This chapter consisted of Code Sections 50-11-1 through 50-11-10, and was based on Laws 1783, Cobb's 1851 Digest, p. 665; Laws 1847, Cobb's 1851 Digest, p. 1037; Ga. L. 1851-52, p. 11, § 25; Ga. L. 1861, p. 74, § 2; Orig. Code 1863, §§ 112, 113, 115, 117, 118; Code 1863, §§ 111, 112, 114, 116, 969, 970, 971, 972, 974; Ga. L. 1868, p. 195, §§ 1-4; Code 1868, §§ 106 through 113, 1051 through 1055; Code 1873, §§ 115 through 122, 1046, 1047, 1048, 1049, 1051; Ga. L. 1874, p. 25, § 2; Ga. L. 1880-81, p. 69, § 1; Code 1882, §§ 115, 116, 117, 118, 119, 120, 121, 122, 796, 1046, 1047, 1048, 1049, 1051; Ga. L. 1884-85, p. 134, § 2; Ga. L. 1884-85, p. 139, §§ 1, 2; Ga. L. 1889, p. 153, §§ 1, 2; Ga. L. 1889, p. 181, §§ 1, 2; Civil Code 1895, §§ 149-157, 159, 163, 165, 166-, 171, 172; Ga. L. 1904, p. 50, § 1; Ga. L. 1909, p. 141, §§ 1-3, 5; Ga. L. 1909, p. 143, § 1; Civil Code 1910, §§ 172-181, 183, 185, 188, 190-, 198-201; Ga. L. 1912, p. 45, § 1; Ga. L. 1916, p. 133, § 1; Ga. L. 1918, p. 108, § 1; Ga. L. 1919, p. 369, § 1; Code 1933, §§ 101-101 - 101-104, 101-201 - 101-203, 101-205 - 101-210, 101-212 - 214, 101-217, 101-218; Code 1933, §§ 101-102, 101-104, 101-105, 101-106, enacted by Ga. L. 1947, p. 1166, § 1; Ga. L. 1956, p. 729, § 1; Ga. L. 1956, p. 804, § 1; Ga. L. 1957, p. 596, §§ 1-3; Ga. L. 1972, p. 1015, § 1402; Ga. L. 1972, p. 1253, §§ 1, 2; Code 1933, §§ 101-101 - 101-105, enacted by Ga. L. 1975, p. 741, § 2; Code 1933, §§ 101-201 - 101-205, enacted by Ga. L. 1975, p. 741, § 3; Ga. L. 1978, p. 2288, § 1; Ga. L. 1981, p. 818, § 1; Ga. L. 1982, p. 3, § 50; Ga. L. 1982, p. 702, §§ 2-4; Ga. L. 1983, p. 3, § 39; Ga. L. 1984, p. 22, § 50; Ga. L. 1985, p. 149, § 50; Ga. L. 1989, p. 1129, §§ 1, 2, 4, 5; Ga. L. 2002, p. 532, § 22.
GA Code § 50-13A-1 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-1. Short Title

 This chapter shall be known and may be cited as the "Georgia Tax Tribunal Act of 2012."    (Code 1981, §50-13A-1, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-2 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-2. Role of Agency

 The General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would:    Improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner;   Increase the uniformity of decision making in tax cases;   Improve the equal access of all parties to court process; and   Increase public confidence in the fairness of the state tax system.     (Code 1981, §50-13A-2, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)   Law reviews.   - For article, "Office of State Administrative Services: 20 Years of Continuous Progress in Becoming One of the Leading Administrative Courts in the Nation," see 21 Ga. St. Bar. J. 16 (Oct. 2015).
GA Code § 50-13A-3 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-3. Application of Definitions Within Code Section 48-1-2; "Tribunal" Defined

 Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term "tribunal" means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the chief tribunal judge.    (Code 1981, §50-13A-3, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-4 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-4. Creation of Tax Tribunal; Seal

  There is created within the executive branch of government the Georgia Tax Tribunal. The tribunal shall be assigned for administrative purposes only, as provided in Code Section 50-4-3, to the Department of Administrative Services and shall be funded through appropriations by the General Assembly to the Department of Administrative Services.   The tribunal shall have a seal engraved with the words "Georgia Tax Tribunal." The tribunal shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the seal.     (Code 1981, §50-13A-4, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-6 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-6. Qualification and Terms of Tribunal Judges; Oath; Role

  Each judge of the tribunal shall be a citizen of the United States and, during the period of service, a resident of this state. No person shall be appointed as a tribunal judge unless at the time of appointment the individual is an attorney licensed to practice in this state and has practiced primarily in the area of tax law for at least eight years.   Before entering upon the duties of office, each tribunal judge shall take and subscribe to an oath or affirmation that he or she shall faithfully discharge the duties of the office, and such oath shall be filed in the office of the Secretary of State.   Each tribunal judge shall devote his or her full time during business hours to the duties of the tribunal. A tribunal judge shall not engage in any other gainful employment or business that interferes with or is inconsistent with his or her duties as a judge and shall not hold another office or position of profit in a government of this state, any other state, or the United States.   If a tribunal judge does not have a full docket of tax cases, the chief tribunal judge may, acting in his or her sole discretion, petition the chief administrative law judge of the Office of State Administrative Hearings to allow such tribunal judge to hear and resolve nontax cases pending before the Office of State Administrative Hearings. The chief tribunal judge, the chief administrative law judge of the Office of State Administrative Hearings, and the tribunal judge in question shall mutually agree upon the number and types of such cases, taking into account the particular judge's background and qualifications.     (Code 1981, §50-13A-6, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)   Law reviews.   - For article, "Office of State Administrative Services: 20 Years of Continuous Progress in Becoming One of the Leading Administrative Courts in the Nation," see 21 Ga. St. Bar. J. 16 (Oct. 2015).
GA Code § 50-13A-7 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-7. Location of Office; Conduct of Hearings at Other Locations

  The tribunal's principal location shall be located in Fulton County, Georgia, and in a building that is separate and apart from any building in which the commissioner has an office.   The tribunal may, but shall not be required to, conduct hearings at its principal location in Fulton County. The tribunal may also hold hearings at any place within this state, with a view toward securing to taxpayers a reasonable opportunity to appear before the tribunal with as little inconvenience and expense as practicable. When the tribunal holds hearings outside of its principal location, it shall do so in a place that is physically separate from facilities regularly occupied by the commissioner.     (Code 1981, §50-13A-7, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-8 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-8. Support Personnel for Tribunal

  The chief tribunal judge shall appoint a clerk of the tribunal, a court reporter, and such other employees, including staff attorneys and clerical assistants, and make such other expenditures, including expenditures for library, publications, and equipment, as are reasonably necessary to permit the tribunal to execute its functions efficiently; provided, however, that the chief tribunal judge shall endeavor to utilize staff employed by the Office of State Administrative Hearings and shall consult with the chief state administrative law judge so as to best utilize staff positions to best serve both the tribunal and the Office of State Administrative Hearings.   A tribunal court reporter shall be subject to the provisions of Code Sections 15-14-20 through 15-14-36 as if appointed by a judge of a superior court, except when such provisions are in conflict with this chapter.   No employee of the tribunal shall act as attorney, representative, or accountant for others in a matter involving any tax imposed or levied by this state or county or municipality of this state.   In addition to contracting the services of the tribunal court reporter, the chief tribunal judge may contract the reporting of tribunal proceedings and, in the contract, fix the terms and conditions under which transcripts shall be supplied by the contractor to the tribunal and to other persons and agencies.     (Code 1981, §50-13A-8, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-9 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-9. Petitions for Relief; Jurisdiction; Bonds

  On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The tribunal shall have jurisdiction over actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-10 and involve a rule of the commissioner that is applicable to taxes administered by the commissioner under Title 48.   The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section.   The tribunal shall not have jurisdiction to hear any matter arising under Title 3 or Title 40.   No person shall be required as a condition either to initiating or maintaining an action before the tribunal to provide a surety bond or other security for any amounts that may be in dispute in such action. Nothing contained in this chapter shall be construed to prohibit the commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51.   The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342.     (Code 1981, §50-13A-9, enacted by Ga. L. 2012, p. 318, § 15/HB 100; Ga. L. 2016, p. 277, § 2/HB 364.)   Law reviews.   - For article, "Office of State Administrative Services: 20 Years of Continuous Progress in Becoming One of the Leading Administrative Courts in the Nation," see 21 Ga. St. Bar. J. 16 (Oct. 2015).   JUDICIAL DECISIONS   Appeal procedure.    - Trial court properly dismissed a tobacco retailer's appeal of a decision of the Georgia Tax Tribunal that it owed unpaid taxes as the general intention behind the creation of the Tribunal did not permit the court to ignore the plain language of O.C.G.A. § 48-11-18 concerning the designated appellate forum available to tobacco tax payers. Moosa Co. LLC v. Dep't of Revenue, 353 Ga. App. 429, 838 S.E.2d 108 (2020), cert. denied, No. S20C0816, 2020 Ga. LEXIS 679 (Ga. 2020).    Cited in Lathrop v. Deal, 301 Ga. 408, 801 S.E.2d 867 (2017).
GA Code § 50-13A-11 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-11. Petition Operates as a Stay; Lifting of Stay

  Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the tribunal shall operate as a stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the tribunal decision is finalized, including appeals to the superior court pursuant to Code Section 50-13A-17 or to any appellate court.   Upon petition by the commissioner, and for good cause shown, the tribunal judge may lift the stay provided for in subsection (a) of this Code section.     (Code 1981, §50-13A-11, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-12 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-12. Fees

  Upon filing a petition, the petitioner shall pay to the clerk of the tribunal a fee as determined by the rules established by the tribunal.   A similar fee shall be paid by other parties making an appearance in the proceeding, except that no fee shall be charged to a government body or government official appearing in a representative capacity.   The chief tribunal judge may fix a fee, not in excess of the fees charged and collected by the clerks of the superior courts of this state, for compiling, or for preparing and compiling, a transcript of the record, or for copying any record, entry, or other paper and the compilation and certification thereof.     (Code 1981, §50-13A-12, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)
GA Code § 50-13A-14 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-14. Conduct of Trials; Evidence; Recordings

  Trials in proceedings before the tribunal shall be de novo and without a jury. All questions of law decided by the tribunal, 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 of Revenue, 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 tribunal judge may issue a protective order or an order closing part or all of a hearing to the public.   The tribunal shall take evidence, and the tribunal judges shall conduct hearings and issue final judgments and interlocutory orders.   The tribunal 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 tribunal 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.   Testimony before a tribunal judge shall be given only on oath or affirmation.   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 tribunal 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 tribunal over a matter that would not otherwise come within the tribunal's jurisdiction.   Except for hearings conducted in the small claims division of the tribunal as provided in Code Section 50-13A-16, all hearings before the tribunal shall be recorded by means acceptable for use in courts of this state.     (Code 1981, §50-13A-14, enacted by Ga. L. 2012, p. 318, § 15/HB 100; Ga. L. 2021, p. 120, § 4/SB 185.)    The 2021 amendment,  effective April 29, 2021, added the second sentence in subsection (a). See Editor's notes for applicability.   Editor's notes.   - Ga. L. 2021, p. 120, § 5/SB 185, not codified by the General Assembly, provides: "This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval, and shall be applicable to all proceedings commenced before the Georgia Tax Tribunal or a superior court of this state on or after such date." This Act became effective April 29, 2021.
GA Code § 50-13A-15 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 13A - Tax Tribunals|§ 50-13A-15. Writing Required for Judgments and Orders; Confidentiality; Application of Stare Decisis; Publication

  Except with regard to proceedings in the small claims division of the tribunal pursuant to Code Section 50-13A-16, the tribunal judge shall render all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found and the conclusions of law reached. The tribunal judge's final judgment or interlocutory order shall, subject to law, grant such relief, invoke such remedies, and issue such orders as the tribunal judge deems appropriate to carry out its final judgment or interlocutory order.   The chief tribunal judge shall adopt rules and regulations to address confidentiality of taxpayer information and proceedings before the tribunal.   The tribunal judges shall adhere to the principle of stare decisis. The tribunal judge's interpretation of a tax statute subject to contest in one case shall be followed by the tribunal in subsequent cases involving the same statute, and its application of a statute to the facts of one case shall be followed by tribunal judges in subsequent cases involving similar facts, unless the tribunal judge's interpretation or application conflicts with that of an appellate court or the tribunal judge provides satisfactory reasons for departing from prior precedent.   Except as to a final judgment of the small claims division, all other final judgments of the tribunal shall be indexed and published in such print or electronic form as the chief tribunal judge deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the tribunal.     (Code 1981, §50-13A-15, enacted by Ga. L. 2012, p. 318, § 15/HB 100.)