Role of agency

The General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would: (1) Improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner; (2) Increase the uniformity of decision making in tax cases; (3) Improve the equal access of all parties to court process; and (4) Increase public confidence in the fairness of the state tax system. History. — Code 1981, § 50-13A-2, enacted by Ga. L. 2012, p. 318, § 15/HB 100.