reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.09 - Release of Covenant

Current through Rules and Regulations filed through June 27, 2024
(1)
				When a tract of real property is no longer eligible as a QFLP due to a
				non-remedied breach, or at the expiration of the QFLP Covenant, the owner of
				such tract of real property shall file an application with the Local Board of
				Tax Assessors for release of the tract of real property from the QFLP Covenant
(a) Within sixty (60) days of the last day
				the tract was eligible as QFLP; or
(b) Within sixty (60) days of the last day of
				the QFLP Covenant.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.10 - Penalty for Breach

Current through Rules and Regulations filed through June 27, 2024
(1)
				If a breach should occur during the QFLP Covenant period then a penalty shall
				be imposed by the Local Board of Tax Assessors.
(a) The method for calculating the amount of
				the penalty owed is set forth in O.C.G.A §
										48-5-7.7(m).
(b) Penalties and interest imposed pursuant
				to O.C.G.A. §
										48-5-7.7, shall constitute a lien against that portion of the property which is subject
				of the original covenant, and shall be collected in the same manner as unpaid
				ad valorem taxes.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.11 - Forms

Current through Rules and Regulations filed through June 27, 2024
(1) The
				Commissioner hereby adopts
(a) Exhibit (A) as
				the Form for QFLP Application,
(b)
				Exhibit (B) as the Form for the QFLP Covenant,
(c) Exhibit (C) as the Form for the Notice of
				Breach, and
(d) Exhibit (D) as the
				Form for the Application for Release.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.13 - Valuation of Additional Qualified Property which is Contiguous to the Property in the Original Covenant

Current through Rules and Regulations filed through June 27, 2024
(1) If a qualified owner has entered into an
				original forest land conservation use covenant and subsequently acquires
				additional qualified property contiguous to the property in the original
				covenant, the qualified owner may elect to enter the subsequently acquired
				qualified property into the original covenant for the remainder of the fifteen
				(15) year period of the original covenant; provided, however, that such
				subsequently acquired qualified property shall be less than two hundred (200)
				acres.
(2) If the qualified owner
				makes such an election, then additional qualified property shall be valued in
				accordance with O.C.G.A. §
									48-5-269.
(a) When calculating the additional qualified
				property's initial value, this initial value shall not be subject to the three
				percent (3%) limitation provided for in O.C.G.A.
				 48-5-271(b).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Exhibit (560-11-11) A

Current through Rules and Regulations filed through June 27, 2024
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Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Exhibit (560-11-11) B

Current through Rules and Regulations filed through June 27, 2024
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Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Exhibit (560-11-11) C - Notice of Breach of Covenant Forest Land Protection Act of 2008

Current through Rules and Regulations filed through June 27, 2024
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Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-11 - FOREST LAND PROTECTION › Exhibit (560-11-11) D - Application for Release of Covenant Forest Land Conservation Use Property

Current through Rules and Regulations filed through June 27, 2024
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Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.01 - Applicability of Rules

Current through Rules and Regulations filed through June 27, 2024
(1)
				The rules in this Chapter shall apply to and govern ad valorem tax assessment
				appeal hearings held by the county boards of equalization including those
				formed by intergovernmental agreement.
(2) The actions, decisions and orders of a
				county's board of equalization are:
(a)
				Subject to the appeals procedures as provided in this section.
(b) Empowered to exercise the same degree of
				authority and perform the same actions as hearing officers under O.C.G.A.
				§
										50-13-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.02 - Nature of the Proceeding; Hearing Procedure; Burden of Proof

Current through Rules and Regulations filed through June 27, 2024
The hearings held under these Regulations shall only be as
				 formal as is necessary to preserve order and be compatible with the principles
				 of justice.
(1) Parties shall have the
				right to be represented by legal counsel.
(2) The parties have a right to obtain, not
				less than seven (7) days prior to the date of the hearing, the documentary
				evidence and the names and addresses of the witnesses to be used at the hearing
				by making a written request to the Board of Equalization and to the other party
				not less than 10 days prior to the date of the hearing. Any such documentary
				evidence or witnesses not provided upon a timely written request may be
				excluded from the hearing at the discretion of the Board of
				Equalization.
(3) The parties shall
				also have the right to respond and present evidence on all issues involved and
				to cross examine all witnesses.
(4)
				The standard of proof on all issues in the hearing shall be a preponderance of
				the evidence. A preponderance of the evidence is established when one party's
				evidence is of greater weight or is more convincing than the evidence offered
				in opposition to it, in that, the evidence, when taken as a whole, shows that
				the fact in dispute has been proven by one party to be more probable than
				not.
(5) When a hearing is being
				held regarding a county's board of tax assessors' tax assessment, the county
				board of tax assessors shall have the burden of proof in regards to value, not
				taxability.
(a) If a hearing is being held
				regarding a property tax exemption, then the party seeking the property tax
				exemption shall have the burden of proving entitlement.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.03 - Evidence; Official Notice

Current through Rules and Regulations filed through June 27, 2024
(1) The rules of evidence in hearings covered
				by this Chapter shall be substantially as follows:
(a) Irrelevant, immaterial, or unduly
				repetitious evidence shall be excluded;
1.
				The rules of evidence as applied in the trial of civil non-jury cases in the
				superior courts shall be followed as far as practicable.
2. Evidence not admissible under superior
				court rules may be admitted when necessary to discover facts not reasonably
				understood from the previously admitted evidence.
3. Except where precluded by statute, if the
				evidence presented it is of a type commonly relied upon by reasonably prudent
				persons, the county board of equalization has discretion as to whether to admit
				the evidence or not.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.04 - Continuances and Postponements

Current through Rules and Regulations filed through June 27, 2024
(1) Matters set for hearing may be continued
				or postponed within the sound discretion of the Board of Equalization upon
				timely motion by either party.
(2)
				The Board of Equalization may on its own motion continue or postpone the
				hearing.
O.C.G.A. Secs.
				  48-2-7,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.05 - Subpoena Forms; Service

Current through Rules and Regulations filed through June 27, 2024
(1) Either party may obtain subpoena forms
				from Clerk of Superior Court by making a timely request.
(2) Service, proof of service and enforcement
				of subpoenas shall be as provided by Georgia law and shall be the
				responsibility of the party requesting the subpoena.
O.C.G.A. Secs.
				  48-2-7,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.06 - Transcripts of Hearing

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any party may request that the hearing be conducted before a court reporter, or
				recorded in audio and/or video.
(2)
				The request shall be in writing and include an agreement by the requesting
				party that he or she shall pay the costs incurred by the request or that he or
				she shall procure at his or her own cost and on his or her own initiative, the
				court reporting or recording services for the hearing.
(3) Regardless of who makes the arrangements
				or requests the transcript, or tape or video record be made, the original
				transcript, or tape or video record of the proceedings shall be submitted to
				the board of equalization chairman prior to the close of the hearing record if
				the transcript, or tape or video is to be made part of the record.
O.C.G.A. Secs.
				  48-2-7,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.07 - Case Presentment

Current through Rules and Regulations filed through June 27, 2024
In accordance with the Georgia Administrative Procedure Act,
				 a party shall be entitled to present his case or defense by oral or documentary
				 evidence, to submit rebuttal evidence, and to conduct such cross-examination as
				 may be required for a full and true disclosure of the facts.
O.C.G.A. Secs.
				  48-2-7,  48-2-12,  50-13-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.08 - Ruling; Decision

Current through Rules and Regulations filed through June 27, 2024
(1)
				The decision of the County Board of Equalization shall clearly state the Board
				of Equalization's ruling regarding the property's value, uniformity, or
				taxability, where applicable.
(2)
				The decision of the County Board of Equalization shall be rendered pursuant to
				O.C.G.A. §
									48-5-311(e)(6)(D)(i).
(3) When a taxpayer authorizes an agent,
				representative, or attorney in writing to act on the taxpayer's behalf, the
				decision of the County Board of Equalization shall be provided to such agent,
				representative, or attorney pursuant to O.C.G.A. §
									48-5-311(o).
O.C.G.A. Secs.
				  48-2-7,  48-2-12,  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-12 - COUNTY BOARD OF EQUALIZATION HEARINGS › Rule 560-11-12-.09 - Hearing Location

Current through Rules and Regulations filed through June 27, 2024
A hearing conducted by a county's board of equalization under
				 this Chapter, shall be held in the county where the property is located unless
				 all parties agree to hold the hearing at a mutually agreed upon
				 location.
O.C.G.A. Secs.
				  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.01 - Applicability of Rules

Current through Rules and Regulations filed through June 27, 2024
(1)
				The rules in this Chapter shall apply to and govern ad valorem tax assessment
				appeal hearings held by a county hearing officer, pursuant to O.C.G.A. §
									48-5-311.
(2) The actions, decisions and orders of a
				county hearing officer are subject to the appeals procedures as provided in
				this section and O.C.G.A. §
									48-5-311.
(3) The county hearing officer is empowered
				to exercise the same degree of authority and perform the same actions as
				hearing officers under O.C.G.A. §
									50-13-13.
O.C.G.A. Secs.
				  48-2-7,  48-2-12,  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.02 - Nature of the Proceeding; Hearing Procedure; Burden of Proof

Current through Rules and Regulations filed through June 27, 2024
The hearings held under these Regulations shall only be as
				 formal as is necessary to preserve order and be compatible with the principles
				 of justice.
(1) Parties shall have the
				right to be represented by legal counsel. Documents or other written evidence
				to be presented at the hearing by a party must be provided to the other party
				not less than seven (7) days prior to the time of the hearing and that any
				failure to comply with this requirement shall be grounds for an automatic
				continuance or for exclusion of such documents or other written evidence. The
				decision to continue a proceeding or exclude documents or records shall be
				within in the discretion of the hearing officer.
(2) The parties shall also have the right to
				respond and present evidence on all issues involved and to cross-examine all
				witnesses.
(3) The standard of
				proof on all issues in the hearing shall be a preponderance of the evidence. A
				preponderance of the evidence is established when one party's evidence is of
				greater weight or is more convincing than the evidence offered in opposition to
				it, in that, the evidence, when taken as a whole, shows that the fact in
				dispute has been proven by one party to be more probable than not.
(4) When a hearing is being held regarding a
				county's board of tax assessors' tax assessment, the county board of tax
				assessors shall have the burden of proof in regards to fair market value and
				the validity of proposed assessment, not taxability.
(a) If a hearing is being held regarding a
				property tax exemption, then the party seeking the property tax exemption shall
				have the burden of proving entitlement.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.03 - Evidence; Official Notice

Current through Rules and Regulations filed through June 27, 2024
(1) The rules of evidence in hearings covered
				by this Chapter shall be substantially as follows:
(a) Irrelevant, immaterial, or unduly
				repetitious evidence shall be excluded;
1.
				The rules of evidence as applied in the trial of civil non-jury cases in the
				superior courts shall be followed as far as practicable.
2. Evidence not admissible under superior
				court rules may be admitted when necessary to discover facts not reasonably
				understood from the previously admitted evidence.
3. Except where precluded by statute, if the
				evidence presented it is of a type commonly relied upon by reasonably prudent
				persons, a hearing officer has discretion as to whether to admit the evidence
				or not.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.04 - Continuances and Postponements

Current through Rules and Regulations filed through June 27, 2024
(1) Matters set for hearing may be continued
				or postponed within the sound discretion of the county hearing officer upon
				timely motion by either party.
(2)
				The county hearing officer may on his own motion continue or postpone the
				hearing.
O.C.G.A. Secs.
				  48-2-7,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.05 - Subpoena Forms; Service

Current through Rules and Regulations filed through June 27, 2024
(1) Either party may obtain subpoena forms
				from the Clerk of Superior Court by making a timely request.
(2) Service, proof of service and enforcement
				of subpoenas shall be as provided by Georgia law and shall be the
				responsibility of the party requesting the subpoena.
O.C.G.A. Secs.
				  48-2-7,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.06 - Transcripts of Hearing

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any party may request that the hearing be conducted before a court reporter, or
				recorded in audio and/or video.
(2)
				The request shall be in writing and include an agreement by the requesting
				party that he or she shall pay the costs incurred by the request or that he or
				she shall procure at his or her own cost and on his or her own initiative, the
				court reporting or recording services for the hearing.
(3) Regardless of who makes the arrangements
				or requests the transcript, or tape or video record be made, the original
				transcript, or tape or video record of the proceedings shall be submitted to
				the county hearing officer prior to the close of the hearing record if the
				transcript, or tape or video is to be made part of the record.
O.C.G.A. Secs.
				  48-2-7,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.07 - Case Presentment

Current through Rules and Regulations filed through June 27, 2024
In accordance with the Georgia Administrative Procedure Act,
				 a party shall be entitled to present his case or defense by oral or documentary
				 evidence, to submit rebuttal evidence, and to conduct such cross-examination as
				 may be required for a full and true disclosure of the facts.
O.C.G.A. Secs.
				  48-2-7,  48-2-12,  50-13-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.08 - Ruling; Decision

Current through Rules and Regulations filed through June 27, 2024
(1)
				The decision of the county hearing officer shall clearly state the ruling
				regarding the property's value and uniformity, where applicable.
(2) The decision of the county hearing
				officers shall be rendered pursuant to O.C.G.A. §
									48-5-311(e.1)(7).
(3) When a taxpayer
				authorizes an agent, representative, or attorney in writing to act on the
				taxpayer's behalf, the decision of the county hearing officer shall be provided
				to such agent, representative, or attorney pursuant to O.C.G.A. §
									48-5-311(o).
O.C.G.A. Secs.
				  48-2-7,  48-2-12,  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.09 - Hearing Location

Current through Rules and Regulations filed through June 27, 2024
A hearing conducted by a county hearing officer under this
				 Chapter, shall be held in the county where the property is located unless all
				 parties agree to hold the hearing at a mutually agreed upon
				 location.
O.C.G.A. Secs.
				  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.10 - Swearing In Witnesses

Current through Rules and Regulations filed through June 27, 2024
(1)
				Before a witness is allowed to testify at a hearing, the witness must first be
				sworn-in by swearing or affirming to tell the truth.
(a) The county hearing officer shall be
				responsible for swearing in all witnesses and must administer the following
				oath:
"Do you swear or affirm to tell the truth, the whole truth,
				 and nothing but the truth, so help you God?"
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.11 - Hearing Officer Procedural Form

Current through Rules and Regulations filed through June 27, 2024
A county hearing officer shall follow the procedures as
				 outlined in Hearing Officer Procedure Form-1 when conducting an administrative
				 hearing under this Chapter.
O.C.G.A. Secs.
				  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-13 - COUNTY HEARING OFFICERS › Rule 560-11-13-.12 - Hearing Officers and the Administrative Procedures Act

Current through Rules and Regulations filed through June 27, 2024
The Administrative Procedures Act is not applicable, but
				 where referenced in this Chapter, the Administrative Procedures Act was used as
				 a guideline for the Regulations in order to ensure due
				 process.
O.C.G.A. Secs.
				  48-2-7,  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.02

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A.
				 §§
											40-3-3,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.03 - Rates, Distributions and Collections

Current through Rules and Regulations filed through June 27, 2024
(1) Rate of State and Local Title Ad Valorem
				Tax Fee
(a) The rate of the state and local
				title ad valorem tax fee to be imposed shall be determined by reference to the
				rate in effect on the date of purchase of the motor vehicle.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.04

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A.
				 §§
											40-3-3,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.05 - Family Inheritance, Devise or Bequest

Current through Rules and Regulations filed through June 27, 2024
(1) If the motor vehicle was subject to ad
				valorem tax under Chapter 5 of Title 48 upon the death of the owner, such motor
				vehicle shall continue to be subject to the same unless such immediate family
				member makes an affirmative written election to instead become subject to the
				state and local title ad valorem tax fee.
(a)
				Such affirmative written election shall be made on a form prescribed by the
				commissioner which shall be submitted to the county tag agent along with the
				application for certificate of title and accompanied by the state and local
				title ad valorem tax fee. If such form is not so submitted, the motor vehicle
				shall remain subject to ad valorem taxation under Chapter 5 of Title
				48.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.06 - Family Transfer

Current through Rules and Regulations filed through June 27, 2024
(1)
				If the motor vehicle was subject to ad valorem tax under Chapter 5 of Title 48
				upon the transfer to the immediate family member, such motor vehicle shall
				continue to be subject to the same unless such immediate family member makes an
				affirmative written election to instead become subject to the state and local
				title ad valorem tax fee.
(a) Such
				affirmative written election shall be made on a form prescribed by the
				commissioner which shall be submitted to the county tag agent along with the
				application for certificate of title and accompanied by the state and local
				title ad valorem tax fee. If such form is not so submitted, the motor vehicle
				shall remain subject to ad valorem taxation under Chapter 5 of Title
				48.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.07 - Salvage and Rebuilt Motor Vehicles

Current through Rules and Regulations filed through June 27, 2024
(1) Any person applying for a salvage title
				shall be subject to the state title ad valorem tax fee rate as provided by
				O.C.G.A. §
									48-5C-1(b)(2).
				Such person shall submit the application for a salvage certificate of title
				together with the state title ad valorem tax fee to the commissioner.
(a) Due to the salvage value of motor
				vehicles not being captured in the assessment manuals utilized by the
				department, the commissioner shall designate a standardized valuation for
				salvage motor vehicles to be used for purposes of the state title ad valorem
				tax fee. Such valuation shall be considered the fair market value of the motor
				vehicle.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.08 - International Registration Plan

Current through Rules and Regulations filed through June 27, 2024
(1) Motor vehicles registered under the
				International Registration Plan shall not be subject to state and local title
				ad valorem tax fees but shall continue to be subject to apportioned ad valorem
				taxation under Article 10 of Chapter 5 of this title.
(2) Except as otherwise provided in O.C.G.A.
				§
									48-5C-1, all other statutes and regulations governing commercial motor vehicles subject
				to the International Registration Plan remain in effect and such motor vehicles
				continue to be subject to the International Fuel Tax Agreement
				(IFTA).
O.C.G.A.
				 §§
											40-3-3,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.09 - Loaner Vehicles and Dealer Inventory

Current through Rules and Regulations filed through June 27, 2024
(1) A motor vehicle used by a dealership as a
				loaner vehicle shall not be subject to the state and local title ad valorem tax
				fee so long as such motor vehicle is not withdrawn from inventory beyond the
				permissible time period as provided by part (2) of this regulation.
(2) Loaner vehicles are exempt from state and
				local title ad valorem tax fees when used as a loaner vehicle for 366 days or
				fewer, commencing on the date such loaner vehicle is registered as a loaner
				vehicle at the county tag office. Immediately upon the expiration of such 366
				day period, if the dealer does not cancel or transfer the registration of such
				loaner vehicle at the county tag office and return the loaner vehicle to
				inventory for resale the dealer shall be responsible for remitting the state
				and local title ad valorem tax fee in the same manner as otherwise required of
				an owner under O.C.G.A. §
									48-5C-1(d)(9) 
				 and  shall be subject to the same penalties and interest as an owner for
				noncompliance.
O.C.G.A.
				 §§
											40-3-3,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.10 - Non-Profit Organizations

Current through Rules and Regulations filed through June 27, 2024
(1) Any motor vehicle which is donated to a
				non-profit organization exempt from taxation under Section 501(c)(3) of the
				Internal Revenue Code, shall, when titled in the name of such nonprofit
				organization, be subject to and local title ad valorem tax fees in the amount
				of 1% of the fair market value of the motor vehicle.
(2) In order to obtain the reduced rate,
				qualifying non-profit organizations shall provide at the time of application
				for certificate of title proof of their tax exempt status under Section
				501(c)(3) of the Internal Revenue Code and shall certify on a form prescribed
				by the commissioner that such motor vehicle was donated to such
				organization.
O.C.G.A.
				 §§
											40-3-3,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.11 - Rental Motor Vehicle Concern Certification

Current through Rules and Regulations filed through June 27, 2024
(1) Rental motor vehicle concerns shall
				qualify for a reduced rate of the state and local title ad valorem tax fee as
				provided by this regulation.
(2) In
				the case of rental motor vehicles owned by such rental motor vehicle concerns:
(a) The state and local title ad valorem tax
				fee rate shall be as provided in O.C.G.A. §
										48-5C-1(d).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.12 - Exemptions

Current through Rules and Regulations filed through June 27, 2024
(1) The state and
				local title ad valorem tax fee shall not apply to:
(a) Corrected titles.
(b) Replacement titles under O.C.G.A. §
										40-3-31.
(c) Titles reissued to the same owner
				pursuant to O.C.G.A. §§
										40-3-50,  40-3-51,  40-3-52,  40-3-53,  40-3-54,  40-3-55, or
				 40-3-56.
(d) The transfer of a title from one legal
				entity in which an individual holds an ownership interest of at least 50% to
				another legal entity in which the same individual holds an ownership interest
				of at least 50%, provided that the title ad valorem tax has been previously
				levied on such motor vehicle and has been paid by the transferring entity or
				such individual.
(e) Any other
				exemption in subsection (d)(15) of O.C.G.A. §
										48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.13 - Penalties and Interest; Waivers; Refunds

Current through Rules and Regulations filed through June 27, 2024
(1) Any penalties or interest incurred and
				due shall be paid at the time of application for certificate of title or such
				application shall be deemed incomplete and rejected by the county tag
				agent.
(2) Penalties and interest
				shall be waived in accordance with the following provisions:
(a) Upon written approval by the governing
				authority of the county in accordance part (2)(b) of this regulation and
				O.C.G.A. §
										48-5-242, the tax collector or tax commissioner may waive, in whole or in part, the
				collection of any amount due the taxing authorities for which taxes are
				collected, when such amount represents a penalty or an amount of interest
				assessed for failure to comply with the laws governing the assessment and
				collection of state and local ad valorem title tax fees, when the tax collector
				or tax commissioner reasonably determines that the default giving rise to the
				penalty or interest was due to reasonable cause and not due to gross or willful
				neglect or disregard of the law or of regulations or instructions issued
				pursuant to the law.
(b) The waiver
				of penalties or interest in accordance with this part shall be subject to the
				written approval of the county governing authority either on a case-by-case
				basis or by a resolution delegating the authority of the tax collector or tax
				commissioner to make the final determinations. Such resolution may establish
				rules and regulations governing the administration of this regulation and
				establish guidelines to be followed by the tax collector or tax commissioner
				when granting such waivers.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.14 - Used Car Market Guide

Current through Rules and Regulations filed through June 27, 2024
The commissioner shall designate a reputable used car market
				 guide for use in determining the fair market value of a motor vehicle for
				 purposes of the state and local title ad valorem tax fee for a which a value is
				 not listed in the current motor vehicle ad valorem assessment
				 manual.
O.C.G.A. §§
				 40-2-12,
				  40-3-3,  48-2-12,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.15 - Fraudulent Transfers and False Information

Current through Rules and Regulations filed through June 27, 2024
(1) There shall be a penalty imposed on any
				person who, in the determination of the commissioner, falsifies any information
				in any bill of sale used for purposes of determining fair market value. Such
				penalty shall not exceed $2,500 as a state penalty and $2,500 as a local
				penalty as determined by the commissioner. Such penalty shall not relieve a
				person of the obligation to pay any outstanding proceeds.
(2) There shall be a penalty imposed on any
				person who, in the determination of the commissioner, falsifies any material
				information in any affidavit required for purposes of title transfers between
				immediate family members. Such penalty shall not exceed $2,500 as a state
				penalty and $2,500 as a local penalty as determined by the commissioner. Such
				penalty shall not relieve a person of the obligation to pay any outstanding
				proceeds.
(3) There shall be a
				penalty imposed on the transfer of all or any part of the interest in a
				business entity that includes primarily as an asset of such business entity one
				or more motor vehicles when, in the determination of the commissioner, such
				payment is done to evade the payment of state and local title ad valorem tax
				fees. Such penalty shall not exceed $2,500 as a state penalty per motor vehicle
				and $2,500 as a local penalty per motor vehicle as determined by the
				commissioner. Such penalty shall not relieve a person of the obligation to pay
				any outstanding proceeds.
(4) In
				the event the county tag agent has reason to believe that a violation of this
				regulation has occurred, or upon request of the commissioner following receipt
				of information of a possible violation of this regulation, the county tag agent
				shall provide the commissioner the following items, as applicable: the original
				or a certified copy of the alleged falsified bill of sale or affidavit, a
				written statement of the facts of the allegation, and any other supporting
				evidence relevant to the allegation.
(5) The commissioner shall make a
				determination and any assessment of penalties within sixty (60) days from the
				date the commissioner received information that a violation under this
				regulation may have occurred.
O.C.G.A. §§
				 40-2-12,
				  40-3-3,  48-2-12,  48-5C-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.16 - Appeals

Current through Rules and Regulations filed through June 27, 2024
(1) Any owner who
				contests the fair market value of a motor vehicle for purposes of the state and
				local title ad valorem tax fee may appeal such decision by either filing with
				the tax commissioner an affidavit of illegality as outlined in part (2) of this
				regulation, or by filing an appeal with the board of tax assessors as outlined
				in part (3) of this regulation, or by appealing the fair market value of the
				motor vehicle to the county tag agent as provided in Code Section
				 48-5C-1(a)(1)(C).
(2) An owner may contest the fair market
				value of a motor vehicle for purposes of state and local title ad valorem tax
				fee, by filing an appeal as outlined in O.C.G.A. §
									48-5-450;
				provided, however, that the person appealing the fair market value shall first
				pay the full amount of the state and local title ad valorem tax prior to filing
				an appeal. Such appeal shall be made by filing with the tax commissioner an
				affidavit of illegality to the assessment.
(3) As an alternative to filing an affidavit
				of illegality, any owner who contests the fair market value of a motor vehicle
				for purposes of the state and local title ad valorem tax fee may appeal such
				value in the same manner as other ad valorem tax assessment appeals are made
				and decided pursuant to O.C.G.A. §
									48-5-311.
(a) The time allowed for the filing of a
				written appeal shall be forty-five (45) days from the deadline date for the
				payment of the tax.
(b) The person
				appealing the fair market value shall first pay the full amount of the state
				and local title ad valorem tax prior to filing an appeal. Upon receipt of an
				appeal, the tax assessors shall immediately notify the tax commissioner that an
				appeal has been filed by the taxpayer.
(c) Further appeals to the board of
				equalization and superior court are to be handled as provided in O.C.G.A.
				§
										48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE › Rule 560-11-14-.17 - Directly Financed Dealer Sale

Current through Rules and Regulations filed through June 27, 2024
(1) As used in this regulation, the term:
(a) "Directly Financed Dealer Sale" means the
				sale of a motor vehicle by a Georgia used motor vehicle dealer as defined by
				O.C.G.A. §
										43-47-2(17)(A) 
				 which:
1. Is financed by a Direct Finance
				Dealer or a Related Finance Company;
2. Is financed pursuant to an installment
				contract evidencing such transaction which allows for a deferred payment price
				for a minimum of twenty-four (24) months from the date of sale; and
3. Has either the Direct Finance Dealer or
				Related Finance Company listed as the lienholder on the Certificate of Title
				Application (Form MV-1).
4. The
				term does not include leases, rentals, or a retail sale of a motor vehicle in
				which a person other than the seller provides the financing for the sale and
				retains a lien on the motor vehicle as collateral.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW › Rule 560-11-15-.01 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) "Commissioner"
				means the Commissioner of the Georgia Department of Revenue and shall include
				any person delegated authority by the Commissioner to administer the provisions
				of this Chapter and O.C.G.A. §
									48-5-342.
(2) "Digest" means the total listing of
				taxable assessments on the annual tax roll of a given county that has been
				certified by the tax receiver or county tax commissioner to the Department of
				Revenue for the purpose of gaining authorization for billing and collecting ad
				valorem tax.
(3) "Illegal Digest
				Entry" means a real property parcel or other interest in real property that is
				identified by the Commissioner as appearing illegally on a certified digest
				because such property is not subject to taxation under Chapter 5 of Title 48.
				The term shall not apply to disputes concerning value or exemptions utilized to
				calculate taxable value.
(4) "Same
				Property" means a real property parcel or other interest in real property,
				utilizing substantially the same address or county provided description, which
				was previously determined to be an Illegal Digest Entry.
O.C.G.A. §
										48-5-342.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW › Rule 560-11-15-.02 - Commissioner's Determination of Property Illegally Appearing on a County Digest

Current through Rules and Regulations filed through June 27, 2024
(1)
				The Commissioner may, upon his or her own initiative, determine whether any
				property is illegally appearing on a Digest.
(2) The Commissioner may, upon a written
				complaint filed with the Department by a taxpayer, determine whether a property
				is illegally appearing on a Digest. Complaints as to valuation or exempt status
				of a particular parcel or other interest in real property shall not be
				considered under this Chapter.
(3)
				Upon making a determination of illegality, the Commissioner shall strike any
				Illegal Digest Entry from the Digest and return the Digest to the county tax
				commissioner and county board of tax assessors for removal of the Illegal
				Digest Entry and resubmission of the Digest to the Commissioner.
(4) A determination letter shall be issued by
				the Commissioner to the county board of tax assessors and a copy of such letter
				will be furnished to the taxpayer.
O.C.G.A. §
										48-5-342.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW › Rule 560-11-15-.03 - Appeal of Commissioner's Determination

Current through Rules and Regulations filed through June 27, 2024
(1) The county board of tax assessors may
				appeal the Commissioner's decision to remove property from the Digest by filing
				an appeal pursuant to this Chapter.
(2) The appeal shall be in writing, signed by
				the chairman of the county board of tax assessors, and filed with the office of
				the Commissioner by the county board of tax assessors within 45 days of the
				date of mailing of the Commissioner's letter of determination.
(3) A copy of the appeal filed with the
				Commissioner shall be mailed to the taxpayer by the county board of tax
				assessors.
O.C.G.A. §
										48-5-342.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW › Rule 560-11-15-.04 - Nature of the Appeal; Hearing Procedure; Evidence

Current through Rules and Regulations filed through June 27, 2024
(1) The county board of tax assessors shall
				have the right to an appeal hearing before the Commissioner and shall have the
				right to be represented by legal counsel and to present evidence.
(2) Documents or other written evidence to be
				presented at the appeal hearing must be provided to the Commissioner not less
				than seven (7) days prior to the time of the hearing. The weight and
				sufficiency of such evidence shall be determined within the sole discretion of
				the Commissioner.
O.C.G.A. §
										48-5-342.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-15 - ILLEGAL DIGEST ENTRY REVIEW › Rule 560-11-15-.05 - Ruling; Decision

Current through Rules and Regulations filed through June 27, 2024
Upon decision pursuant to an appeal, the Commissioner shall
				 issue a final decision to the county board of tax assessors as to whether the
				 property in question is illegally appearing on the Digest and shall mail a copy
				 to the taxpayer. The decision of the Commissioner shall order the removal or
				 inclusion of the item on the Digest.
O.C.G.A. §
										48-5-342.