Title 50

(a) Actions may be commenced before the tribunal on and after January 1, 2013. Actions before the tribunal shall be commenced by filing a petition with the tribunal, naming the commissioner as respondent in his or her official capacity, within the time periods prescribed by Code S…

(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 th…

(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 governm…

(a) The provisions of Chapter 11 of Title 9, the ‘‘Georgia Civil Practice Act,’’ governing discovery and depositions shall apply to proceedings before the tribunal; provided, however, that the parties to a proceeding shall make every effort to conduct discovery by informal consul…

(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 interpre…

(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 …

(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 divisi…

(a) As used in this Code section, the term ‘‘reviewing court’’ means the Superior Court of Fulton County. (b) Any party may appeal a final judgment of the tribunal, except for judgments of the small claims division, to the reviewing court. Proceedings for judicial review shall be …

(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, st…

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. History. — Code 1981, § 50-13A-19, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

(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 fa…

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 utiliza…

Administrative procedure. Demand for hearing by aggrieved taxpayer. Department of revenue to hold hearing, §50-13-12. Housing and finance authority. Exemption from taxation, §50-26-9. Lotteries. Prize proceeds. State income tax, §50-27-24. Meetings. Open and public meetings. Provi…

Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term ‘‘tribunal’’ means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be …

(a) There is created within the executive branch of government the Georgia Tax Tribunal. The tribunal shall be assigned for administrative purposes only, as provided in Code Section 50-4-3, to the Department of Administrative Services and shall be funded through appropriations by…

(a) The tribunal shall consist of at least one full-time administrative law judge. If the tribunal has more than one judge, each shall exercise the powers of the tribunal in all matters, causes, or proceedings assigned to him or her. (b) Initial tribunal judges shall be appointed…

(a) Each judge of the tribunal shall be a citizen of the United States and, during the period of service, a resident of this state. No person shall be appointed as a tribunal judge unless at the time of appointment the individual is an attorney licensed to practice in this state …

(a) The tribunal’s principal location shall be located in Fulton County, Georgia, and in a building that is separate and apart from any building in which the commissioner has an office. (b) The tribunal may, but shall not be required to, conduct hearings at its principal location…

(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 …

(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 f…

(a) As used in this chapter, the term: (1) ‘‘Agency’’ means: (A) Every state department, agency, board, bureau, office, commission, public corporation, and authority; (B) Every county, municipal corporation, school district, or other political subdivision of this state; (C) Every…

Cherokee County, 242 Ga. App. 501, 530 S.E.2d 226 (2000). Meeting may not be closed to discuss potential litigation under the attorney-client exception unless the governmental entity can show a realistic and tangible threat of legal action against it or its officer or employee. T…

(a) This chapter shall not apply to the following: (1) Staff meetings held for investigative purposes under duties or responsibilities imposed by law; (2) The deliberations and voting of the State Board of Pardons and Paroles; and in addition such board may close a meeting held f…

(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 th…

(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 ent…

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 civi…

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 di…

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 par…

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. History. — …

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 …

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 m…

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 a…

In order to finance the continuing liability established with other agencies of state government, the state insurance and hazard reserve fund is authorized to retain all moneys paid into the fund as premiums on policies of insurance, all moneys received as interest, and all moneys…

The state insurance and hazard reserve fund is authorized to execute contracts with reliable manufacturers of automatic sprinkler systems and other fixed fire protection systems for the installation of approved fire protection systems for all properties of the state, authorities, in…

Certified law enforcement officers of the Department of Public Safety and the Georgia Bureau of Investigation and security personnel employed by or under contract with the Department of Public Safety are authorized and empowered to deny the entrance of any person into or upon any …

The adjutant general is authorized to empower service contract security guards employed by the Department of Defense with the power and authority to make summary arrests of persons violating the laws of this state or the United States upon and surrounding any Georgia Air National…

Any person who refuses to obey any lawful order of any security personnel or law enforcement officer issued pursuant to Code Section 50-16-14 or 50-16-15 or any person who refuses to vacate any such property or building when requested to do so shall be guilty of a misdemeanor. Hi…

(a) Cumulative of any other prerogatives or powers, any unit or instrumentality of government within this state is empowered and authorized to assert any cause of action, initiate any proceeding, seek any remedy, and request or demand any judicial relief which pertains to real pr…

(a) It is the intent of this Code section to implement the provisions of Article III, Section VI, Paragraph VI of the Constitution of the State of Georgia which generally prohibit gratuities by devising an administrative mechanism which will ensure that any obligation due the sta…

(a) As used in this Code section, the term ‘‘development activity’’ means the construction of a structure having an area occupied and defined by the exterior of such structure of at least 1,000 square feet or of a parking lot, other than roadway, street, or bridge construction. (b…

The state owns 3,636 shares of stock in the Georgia Railroad and Banking Company. History. — Orig. Code 1863, § 936; Code 1868, § 1017; Code 1873, § 1013; Code 1882, § 1013; Civil Code 1895, 50-16-3 § 1019; Civil Code 1910, § 1286; Code 1933, § 91-103.

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 …

(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 …

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 p…

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. History. — Ga. L. 1892, p. 100, § 1;…

(a) The General Assembly makes the following findings: (1) The Georgia capitol is a unique national and state treasure; (2) The United States government has recognized the capitol’s significance by designating it a National Historic Landmark, the nation’s highest level of recogniti…