reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-8 - [For Repeal, See Note] Support personnel for tribunal

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-9 - [For Repeal, See Note] Petitions for relief; jurisdiction; bonds

(a)
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.
(b)
The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section.
(c)
The tribunal shall not have jurisdiction to hear any matter arising under Title 3 or Title 40.
(d)
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
.
(e)
The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section
48-5-342
.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Amended by 2016 Ga. Laws 393,§ 2, eff. 7/1/2016.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-11 - [For Repeal, See Note] Petition operates as a stay; lifting of stay

(a)
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.
(b)
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.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-12 - [For Repeal, See Note] Fees

(a)
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.
(b)
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.
(c)
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.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-14 - [For Repeal, See Note] Conduct of trials; evidence; recordings

(a)
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.
(b)
The tribunal shall take evidence, and the tribunal judges shall conduct hearings and issue final judgments and interlocutory orders.
(c)
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.
(d)
Testimony before a tribunal 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 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.
(f)
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.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Amended by 2021 Ga. Laws 41,§ 4, eff. 4/29/2021.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-15 - [For Repeal, See Note] Writing required for judgments and orders; confidentiality; application of stare decisis; publication

(a)
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.
(b)
The chief tribunal judge shall adopt rules and regulations to address confidentiality of taxpayer information and proceedings before the tribunal.
(c)
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.
(d)
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.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-16 - [For Repeal, See Note] Small claims division established; jurisdiction; representation; hearings; finality of decisions

(a)
There is hereby established a small claims division of the tribunal.
(b)
Judges of the tribunal shall sit as the judges of the small claims division.
(c)
Within 90 days of filing a petition pursuant to Code Section
50-13A-9
, a taxpayer may elect to have the small claims division have jurisdiction over any proceeding with respect to which the amount of tax and penalties in controversy, exclusive of interest, is less than a threshold amount determined by the rules of the tribunal. A taxpayer may not revoke such election to proceed in the small claims division after this 90 day period. For good cause, the tribunal judge may, on his or her own motion or on the motion of a party to the case, remove a case from the small claims division.
(d)
In proceedings before the small claims division of the tribunal, accountants and other tax return preparers designated by the taxpayer shall be permitted to accompany and appear with the taxpayer in order to provide factual information regarding positions taken on tax returns of the taxpayer. An accountant or tax return preparer accompanying and appearing with a taxpayer for this purpose shall not be deemed to be acting as an advocate of the taxpayer or representing the taxpayer before the tribunal.
(e)
At any time prior to entry of judgment, a taxpayer may dismiss a proceeding in the small claims division by notifying the clerk of the tribunal in writing. Such dismissal shall be without prejudice.
(f)
Hearings in the small claims division shall be conducted in a manner consistent with proceedings before magistrate courts, as specified in Article 3 of Chapter 10 of Title 15. The tribunal judge may receive such evidence as the judge deems appropriate for determination of the case. Testimony shall be given under oath or affirmation.
(g)
A judgment of the small claims division shall be conclusive upon all parties and may not be appealed. A judgment of the small claims division shall not be considered or cited as precedent in any other case, hearing, or proceeding.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-18 - [For Repeal, See Note] Service; filing

(a)
An initial petition shall be served by certified mail or statutory overnight delivery and any other pleading, motion, response, statement, or document permitted or required to be served shall be served by first-class mail or hand delivery.
(b)
Any pleading, motion, response, statement, or document required by law, rule, or regulation to be received by or filed with the tribunal pursuant to the requirements of this chapter shall be deemed to be received by or filed with the tribunal on the earlier of:
(1)
The date such pleading, motion, response, statement, or document is actually received by the tribunal;
(2)
The official postmark date such pleading, motion, response, statement, or document was mailed, properly addressed with postage prepaid, by registered or certified mail; or
(3)
The date on which such pleading, motion, response, statement, or document was delivered to a commercial delivery company for statutory overnight delivery as provided in Code Section
9-10-12
as evidenced by the receipt provided by the commercial delivery company.
(c)
Mailing or delivery to the address of the taxpayer given on the taxpayer's petition or to the address of the taxpayer's representative of record, if any, or to the usual place of business of the commissioner, and, when applicable, of the clerk of superior court or collecting official who is made a party to the action shall constitute personal service on such party. The chief tribunal judge may by rule prescribe that notice by other means shall constitute personal service and may in a particular case order that notice be given to additional persons or order that notice be given by other means.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-19 - [For Repeal, See Note] Rules of practice, procedure, and forms

The tribunal shall adopt rules of practice and procedure and adopt all reasonable rules and forms as may be necessary or appropriate to carry out the intent and purposes of this chapter.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-19.1 - [For Repeal, See Note] Role of tribunal in refund matters from Department of Revenue

(a)
The tribunal shall docket the declaratory judgments of the revenue commissioner pursuant to subsection (h) of Code Section
48-2-35
as actions in the tribunal without the filing of a petition for relief.
(b)
(1)
The tribunal shall determine by interlocutory order the party at fault for the delay in finally determining a claim for refund.
(2)
If the tribunal determines that the Department of Revenue is primarily at fault, the order shall require that the Department of Revenue pay all interest due to the taxpayer on the claim for refund, including the interest due on the local sales and use tax deemed to have been illegally or erroneously collected. The tribunal shall thereafter remand the matter back to the Department of Revenue for determination on the underlying claim for refund.
(3)
If the tribunal determines that the taxpayer who made the claim for refund is primarily at fault, the order shall prohibit the accrual of any interest due to the taxpayer on the finally determined claim for refund. The tribunal shall thereafter remand the matter back to the Department of Revenue for determination on the underlying claim for refund.
(4)
If the tribunal determines that the delay is justified, the order shall remand the matter back to the Department of Revenue for determination and for further hearings at the tribunal's discretion.
(c)
The tribunal, at its discretion, may award reasonable attorneys' fees to either party in such proceedings.
(d)
Orders of the tribunal issued pursuant to this Code section shall be excluded from the provisions of subsection (d) of Code Section
50-13A-15
.
(e)
Except as otherwise provided in this Code section, such actions shall follow the procedures and tribunal rules applicable to other proceedings within the tribunal.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2016 Ga. Laws 488,§ 5, eff. 7/1/2016.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012 (§§ 50-13A-1 — 50-13A-20) › Section 50-13A-20 - [For Repeal, See Note] Applicability of provisions

(a)
For purposes of the language contained in the Code sections referenced in subsection (b) of this Code section, the term "agency" shall include the tribunal.
(b)
Only the following provisions of Article 1 of Chapter 13 of this title shall apply to the tribunal and its administration:
(1)
Code Section
50-13-3
, except for paragraph (4) of subsection (a);
(2)
Code Section
50-13-4
, except for paragraphs (3) and (4) of subsection (a) and subsections (b), (g), (h), and (i);
(3)
Code Section
50-13-6
, except for paragraph (2) of subsection (c);
(4)
Code Section
50-13-7
;
(5)
Code Section
50-13-8
; and
(6)
Code Section
50-13-10
.
Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.
Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 14 - OPEN AND PUBLIC MEETINGS (§§ 50-14-1 — 50-14-6) › Section 50-14-2 - Certain privileges not repealed

This chapter shall not be construed so as to repeal in any way:
(1)
The attorney-client privilege recognized by state law to the extent that a meeting otherwise required to be open to the public under this chapter may be closed in order to consult and meet with legal counsel pertaining to pending or potential litigation, settlement, claims, administrative proceedings, or other judicial actions brought or to be brought by or against the agency or any officer or employee or in which the agency or any officer or employee may be directly involved; provided, however, the meeting may not be closed for advice or consultation on whether to close a meeting; and
(2)
Those tax matters which are otherwise made confidential by state law.
Amended by 2012 Ga. Laws 605,§ 1, eff. 4/17/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 14 - OPEN AND PUBLIC MEETINGS (§§ 50-14-1 — 50-14-6) › Section 50-14-4 - Procedure when meeting closed

(a)
When any meeting of an agency is closed to the public pursuant to any provision of this chapter, the specific reasons for such closure shall be entered upon the official minutes, the meeting shall not be closed to the public except by a majority vote of a quorum present for the meeting, the minutes shall reflect the names of the members present and the names of those voting for closure, and that part of the minutes shall be made available to the public as any other minutes. Where a meeting of an agency is devoted in part to matters within the exceptions provided by law, any portion of the meeting not subject to any such exception, privilege, or confidentiality shall be open to the public, and the minutes of such portions not subject to any such exception shall be taken, recorded, and open to public inspection as provided in subsection (e) of Code Section
50-14-1
.
(b)
(1)
When any meeting of an agency is closed to the public pursuant to subsection (a) of this Code section, the person presiding over such meeting or, if the agency's policy so provides, each member of the governing body of the agency attending such meeting, shall execute and file with the official minutes of the meeting a notarized affidavit stating under oath that the subject matter of the meeting or the closed portion thereof was devoted to matters within the exceptions provided by law and identifying the specific relevant exception.
(2)
In the event that one or more persons in an executive session initiates a discussion that is not authorized pursuant to Code Section
50-14-3
, the presiding officer shall immediately rule the discussion out of order and all present shall cease the questioned conversation. If one or more persons continue or attempt to continue the discussion after being ruled out of order, the presiding officer shall immediately adjourn the executive session.
Amended by 2012 Ga. Laws 605,§ 1, eff. 4/17/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 14 - OPEN AND PUBLIC MEETINGS (§§ 50-14-1 — 50-14-6) › Section 50-14-5 - Jurisdiction to enforce chapter

(a)
The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this chapter, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person, firm, corporation, or other entity, the Attorney General shall have authority to bring enforcement actions, either civil or criminal, in his or her discretion as may be appropriate to enforce compliance with this chapter.
(b)
In any action brought to enforce the provisions of this chapter in which the court determines that an agency acted without substantial justification in not complying with this chapter, the court shall, unless it finds that special circumstances exist, assess in favor of the complaining party reasonable attorney's fees and other litigation costs reasonably incurred. Whether the position of the complaining party was substantially justified shall be determined on the basis of the record as a whole which is made in the proceeding for which fees and other expenses are sought.
(c)
Any agency or person who provides access to information in good faith reliance on the requirements of this chapter shall not be liable in any action on account of having provided access to such information.
Amended by 2012 Ga. Laws 605,§ 1, eff. 4/17/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 14 - OPEN AND PUBLIC MEETINGS (§§ 50-14-1 — 50-14-6) › Section 50-14-6 - Penalty for violation; defense

Any person knowingly and willfully conducting or participating in a meeting in violation of this chapter shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed $1,000.00. Alternatively, a civil penalty may be imposed by the court in any civil action brought pursuant to this chapter against any person who negligently violates the terms of this chapter in an amount not to exceed $1,000.00 for the first violation. A civil penalty or criminal fine not to exceed $2,500.00 per violation may be imposed for each additional violation that the violator commits within a 12 month period from the date that the first penalty or fine was imposed. It shall be a defense to any criminal action under this Code section that a person has acted in good faith in his or her actions.
Amended by 2012 Ga. Laws 605,§ 1, eff. 4/17/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 15 - PUBLIC LAWSUITS (§§ 50-15-1 — 50-15-4) › Section 50-15-1 - Definitions

As used in this chapter, the term:
(1)
"Political subdivision" means the state or any local subdivision of the state or public instrumentality or public corporate body created by or under authority of state law, including, but not limited to, municipalities, counties, school districts, special taxing districts, conservation districts, authorities, and any other state or local public instrumentality or corporation which has the right to bring and defend actions or to issue its bonds or other obligations as evidence of indebtedness under any provision of law and also means any corporate or other entity which leases a public improvement to such political subdivision; and the term also means the governing body of such political subdivision and its members and officers in their official capacity.
(2)
"Public lawsuit" means any action whereby the validity, reasonability, soundness, location, wisdom, feasibility, extent, or character of construction, improvement, financing, or leasing of any public improvement, project, or facility by any political subdivision, as owner or as lessee, is questioned directly or indirectly, including, but not limited to, actions for declaratory judgments or injunctions or interventions to declare invalid or to enjoin or to prevent such construction, improvement, financing, or leasing as lessor or as lessee and means any action to prevent or declare invalid or enjoin the creation, organization, or formation of any such political subdivision. This definition as used in this chapter shall not be construed to broaden any right of action as is validly limited by applicable law.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 15 - PUBLIC LAWSUITS (§§ 50-15-1 — 50-15-4) › Section 50-15-2 - Petition by political subdivision for posting of bond by opposing party or intervenor; hearing; dismissal upon failure to file bond; appeal

At any time prior to the final determination of a public lawsuit in the trial court or on appeal, any political subdivision which is a party to the action may petition for an order of the court that the opposing party or parties or intervenors be dismissed unless such opposing party or parties or intervenors post a bond with surety to be approved by the court payable to the moving party for the payment of all damages and costs which may accrue by reason of such opposition or intervention in the event the moving party prevails. The moving party shall obtain from a judge of the court an order requiring the opposing party or parties or intervenors to appear at such time and place within 20 days from the filing of the petition as the judge may direct and to show cause, if any exists, why the prayers of the petition should not be granted. The petition and order shall be served in the manner provided by law for the service of orders and pleadings subsequent to the original complaint. If, at the hearing of the petition on the order to show cause, the court determines that it is in the public interest to do so, the court shall set the amount of bond to be filed by the opposing party or parties or intervenors in an amount found by the court to cover all damage and costs which may accrue to the political subdivision by reason of the opposition or intervention in the event the political subdivision prevails. In the event the bond is not filed by the opposing party or parties or intervenors with surety approved by the court within ten days after the order is entered, the opposing party or parties or intervenors shall be dismissed by operation of law. Either the opposing party or parties or intervenors or the political subdivision may appeal the order under the procedure provided by law in cases of injunction. The appellate court may stay the lower court order pending its own decision, may set a bond to be filed by the opposing party or parties or intervenors in connection therewith, may modify the order of the lower court, or may enter its order as a final order in the case. In the event no bond is filed as provided in this Code section, the opposing party or parties or intervenors shall be dismissed by operation of law; and, upon final determination of the case, no court shall have further jurisdiction of any action involving any issue which was or could have been raised therein.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 15 - PUBLIC LAWSUITS (§§ 50-15-1 — 50-15-4) › Section 50-15-3 - Expeditious hearing and determination of lawsuits and appeals

The trial of a public lawsuit, the hearing of any appeal therefrom, and the determination of such lawsuit and appeal shall be advanced by the trial court and by the appellate court respectively, without request of any party, as expeditiously as is reasonably possible.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 15 - PUBLIC LAWSUITS (§§ 50-15-1 — 50-15-4) › Section 50-15-4 - Commencement of subsequent actions

After a public lawsuit is commenced, no other action relating to the same subject matter shall be commenced, and no trial court shall have jurisdiction of any such subsequent action. This provision, however, shall not diminish any right of intervention of any person or the right of any person to become a named party in a public lawsuit; and nothing herein contained shall be construed as adversely affecting the constitutional rights of any citizen or taxpayer.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-1 - Land reserved to the state

The lands heretofore specially reserved to the state are: the lands known as the McIntosh Reserve, on which is situated the Indian spring; a quantity of land on Flint River, opposite the old Indian agency; one square mile on the Chattahoochee River at McIntosh Ferry; five square miles on the Chattahoochee River at Cusseta Falls, including the falls; all islands contained in any of the navigable waters of the state and not disposed of, and the western bank of the Chattahoochee River to high-water mark where it forms the boundary between Georgia and Alabama; the fractional parts of surveys created by the different land divisions which are not granted or otherwise disposed of; and all lands omitted to be surveyed, granted, or sold.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-2 - State owned stock

The state owns 3,636 shares of stock in the Georgia Railroad and Banking Company.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-3 - Property of state boards and departments

The state holds the legal title to or is the beneficial owner of:
(1)
The several institutions operated by the Board of Regents of the University System of Georgia, including all real and personal property belonging to the several institutions or used in connection therewith, and all other property conveyed to the board for the use of any of the institutions or for educational purposes or conveyed to any of the boards of trustees of which the board of regents is the successor or to any of the institutions under its control;
(2)
The several institutions operated by the Department of Human Services, the Department of Public Health, or the Department of Behavioral Health and Developmental Disabilities, including all real and personal property belonging to the several institutions or used in connection therewith, and all other property conveyed to any such department for the use of any of the institutions or conveyed to any of the boards of trustees of which such department is the successor or to any of the institutions under its control;
(3)
The rights of way of the state highway system and all buildings, lands, quarries, equipment, and other property of the Department of Transportation; and
(4)
All lands and other property conveyed to or held by the Department of Natural Resources and the State Forestry Commission, or their predecessors, for forestry or park purposes.
Amended by 2011 Ga. Laws 244,§ 6-3, eff. 7/1/2011.
Amended by 2009 Ga. Laws 102,§ 1-58, eff. 7/1/2009.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-3.1 - State authorities prohibited from selling real property; exceptions

(a)
As used in this Code section, the term "state authority" means:
(1)
The Jekyll Island-State Park Authority provided for in Part 1 of Article 7 of Chapter 3 of Title 12; or
(2)
The Stone Mountain Memorial Association provided for in Part 4 of Article 6 of Chapter 3 of Title 12.
(b)
The provisions of any other laws of this state to the contrary notwithstanding, no state authority shall be authorized to sell real property; provided, however, this prohibition shall not apply to the sale or other disposition of real property by a state authority when such real property is necessary for a public road right of way.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-4 - Use and keeper of capitol buildings and grounds

The use of the capitol building and grounds shall be limited to departments of the state government and to state and national political organizations, and the keeper of public buildings and grounds shall not grant the use of either the capitol buildings or grounds for any other purposes, except that the Georgia Building Authority as keeper of public buildings and grounds is authorized to provide space in the capitol building for use as a vending stand, as described by Article 2 of Chapter 9 of Title 49, for the use of state officials and employees and their invited guests.
Amended by 2012 Ga. Laws 608,§ 8, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-5 - Defacing or injuring capitol building or grounds

If any person shall mar, deface, or in any way injure the capitol building, the approaches thereto, the trees, shrubbery, or grounds belonging to same, or any of the furniture, fixtures, or property therein, he shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-5.1 - [Repealed]

Repealed by 2024 Ga. Laws 609,§ 13-1, eff. 5/6/2024.
Repealed by 2024 Ga. Laws 471,§ 3-3, eff. 7/1/2024.
Amended by 2020 Ga. Laws 381,§ 9, eff. 7/1/2020.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-5.2 - [Repealed] Georgia Art Policy Committee created; composition; terms; annual meetings; expense allowance; powers and duties

Repealed by 2006 Ga. Laws 467,§ 2, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-6 - [Repealed] Janitors and watchmen of public buildings and grounds to make arrests, prevent abuse, suppress disorderly conduct, and protect property

Amended by 2010 Ga. Laws 379,§ 4, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-7 - Improvement of real estate held by state in fee simple with reversionary interest in federal government or under long-term federal license

(a)
As used in this Code section, the term "long-term federal license" means a license under which the state holds real estate belonging to the federal government for a period of ten years or longer.
(b)
Any real estate held by the state in fee simple or under a quitclaim deed with a reversionary interest in the federal government or under a long-term federal license with a reversionary interest in the federal government may be improved with funds appropriated for a state department, provided the commissioner of the department affected and the Office of Planning and Budget, consisting of the Governor and state auditor, consent to the use of such funds if the amount of funds to be appropriated exceeds $1,000.00. If the amount of the improvement funds to be appropriated is $1,000.00 or less, the commissioner of the department shall have the authority to approve the appropriation without the approval of the Office of Planning and Budget; provided, however, nothing in this Code section shall prevent or prohibit a state department from constructing with appropriated state funds a public ramp for the launching and retrieving of watercraft and other facilities for use in connection therewith, including, but not limited to, paved parking areas and access roads, upon real estate owned by the state adjoining lakes, reservoirs, rivers, or other bodies of water available for free use by the public, the title to which real estate is burdened by a flood easement, license, permit, or reservation running in favor of an electric utility company regulated by the state or the United States, or any public corporation or authority declared by law to be an instrumentality of the state or the United States, or any agency or department of the United States; provided, further, nothing in this Code section shall prevent the expenditure of appropriated state funds to construct access roads or ways for ingress and egress or the construction or placement of utilities in, on, through, over, or under real property in which the state holds a legal interest or estate less than fee simple if the roads, ways, or utilities are constructed to serve facilities located on or to be located on real property held by the state in fee simple or under a quitclaim deed with a reversionary interest in the federal government or under a long-term federal license with a reversionary interest in the federal government.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-8 - Insurance of state property required; self-insurance program authorized

The Governor shall keep insured all the insurable property of the state including, but not limited to, the public buildings and the contents thereof. The Governor is authorized to draw his warrant upon the state treasury annually for such sums as may be necessary to keep the insurable property of the state adequately protected by insurance. The Governor, in keeping the state's property insured, shall implement a sound program of self-insurance as provided in Code Sections
50-16-9
through
50-16-11
which may include assuming by the state some, or all, of the various risks or hazards under such plan of self-insurance.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-9 - Formulation of self-insurance plan for state's properties; incentive programs authorized

(a)
The Department of Administrative Services may formulate and initiate a plan of self-insurance for the state's properties. The department shall cause:
(1)
A complete appraisal to be made of all the state's insurable property as to value;
(2)
A complete classification to be made of all the state's insurable property by type of risk; and
(3)
A determination and recommendation to be made of the amount and extent of self-insurance which the state can assume, the necessary reserves needed, the minimum claim to be paid on each risk, the type of additional or excess insurance coverage that may be required, the premiums to be charged, and any deductibles to be paid by state agencies and authorities.
(b)
The department is further authorized to establish incentive programs, including differential premium rates based on participation in loss control programs established by the department, increased or decreased deductibles based on participation in loss control programs established by the department, and the imposition of fines and penalties. If any premiums, deductibles, fines, or penalties are unpaid, the department is authorized to deduct any unpaid amounts from the nonpaying agency's or authority's continuation budget subject to the approval of the Office of Planning and Budget and deposit those funds into the state insurance and hazard reserve fund provided for in this chapter.
(c)
Upon the formulation of a plan of self-insurance based on the foregoing determinations made and submitted by the Department of Administrative Services, the Governor, by executive order, may establish and effectuate a plan of self-insurance; and the General Assembly from time to time shall provide and maintain by appropriation an insurance reserve fund.
Amended by 2008 Ga. Laws 450,§ 9, eff. 5/6/2008.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-10 - [Repealed] Formulation of self-insurance plan for public school buildings

Repealed by 2008 Ga. Laws 450,§ 10, eff. 5/6/2008.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-11 - Employment of personnel to carry out self-insurance plans

The Department of Administrative Services is authorized and empowered to employ, as a regular member of its staff, persons with expert knowledge, training, and experience in underwriting and planning and such other personnel, including temporary professional insurance engineers and actuaries, as are necessary to carry out the details provided in Code Section
50-16-9
.
Amended by 2008 Ga. Laws 450,§ 11, eff. 5/6/2008.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 16 - PUBLIC PROPERTY (§§ 50-16-1 — 50-16-183) › Article 1 - GENERAL PROVISIONS (§§ 50-16-1 — 50-16-20) › Section 50-16-11.1 - Commercial property policies for coverage of buildings, contents, and other property owned by community service boards

The Department of Administrative Services is authorized to assist and coordinate the purchase of a commercial property policy for coverage for the buildings, contents, and other property owned by community service boards. The payment of the premium to the commercial carrier shall be the responsibility of the community service boards.