Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. General Provisions
  6. Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions

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    1. If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county, the county claiming to be so entitled may apply to the superior court of the county in which the property has been or is about to be returned, in a petition to which the taxpayer and all the counties claiming the taxes shall be made parties, for direction and judgment as to which county is entitled under the law to the return and taxes.
    2. If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county by any person to the commissioner, the county disputing the return may apply to the superior court of the county in which the taxpayer has located the property in the return to the commissioner for direction and judgment as to which county under the law is entitled to the return and taxes. All counties claiming the taxes, the taxpayer, and the commissioner shall be made parties to the action.
    3. The proceedings under this Code section shall be the same in all respects as in other actions seeking equitable relief except that the petition shall be triable at the first term of the court and, as in other cases, shall be reviewed on appeal.
    4. This subsection shall not affect the law relating to returns to be made to the commissioner other than by providing a venue for determining a dispute on tax rights as set forth in this subsection.
  2. If any officer having charge of the fiscal affairs of the county bringing the action can make the affidavit required by Code Section 9-10-51, the judge of the superior court before whom the action is brought shall change the venue to an adjoining county. The losing party in the contest shall pay all costs.
  3. The taxes due the state and the undisputed taxes due the counties contesting shall not be held up by an action brought pursuant to this Code section, and the restraint shall apply only to the taxes in dispute under the issue, which shall be plainly set forth in the petition.
  4. Pending the determination of the case, accruing taxes shall be collected by the officers of the county to which the return has been made by the taxpayer. Should another county be found to be entitled to the taxes, judgment shall be entered in favor of the county entitled to the taxes and against the county collecting the taxes for the portion of the taxes paid into the treasury of the collecting county.
  5. Should the amount of taxes recovered by an entitled county for any year exceed the amount that would have been assessed for that year on the return as made by the taxpayer had the return been made in the county entitled, the excess shall be returned to the taxpayer. Should the amount of taxes recovered fall short, execution shall be issued, as in the case of defaulting taxpayers, by the officer of the county entitled.
  6. No commission shall be paid to the tax receiver, tax collector, or tax commissioner on state and county taxes collected when an action concerning the collection is pending as provided in this Code section. The county's portion of the tax, together with commissions on state and county taxes allowed the tax receiver, tax collector, or tax commissioner shall be paid into the county treasury of the county collecting to await the outcome of the litigation. Upon the final determination, the officers of the county determined to be entitled to the taxes shall receive their legal commissions. The state taxes collected pending the action shall be forwarded to the commissioner by the officer collecting as though no such action were pending. Commissions allowed on state taxes shall be paid into the county treasury of the county collecting to await the determination of the action, as provided in this Code section.

(Ga. L. 1903, p. 16, §§ 3, 4; Civil Code 1910, §§ 1079, 1080, 1081; Ga. L. 1913, p. 38, § 1; Code 1933, §§ 92-6218, 92-6219, 92-6220, 92-6221, 92-6222, 92-6223, 92-6224; Ga. L. 1946, p. 726, § 28; Code 1933, § 91A-1025, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2016, p. 883, § 3-12/HB 927.)

The 2016 amendment, effective January 1, 2017, substituted "reviewed on appeal" for "reviewed by appeal to the Supreme Court of Georgia" at the end of paragraph (a)(3). See Editor's notes for applicability.

Editor's notes.

- Ga. L. 2016, p. 883, § 1-1/HB 927, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Appellate Jurisdiction Reform Act of 2016.'"

Ga. L. 2016, p. 883, § 6-1/HB 927, not codified by the General Assembly, provides, in part, that: "Part III of this Act shall become effective on January 1, 2017, and shall apply to cases in which a notice of appeal or application to appeal is filed on or after such date."

Law reviews.

- For article on the 2016 amendment of this Code section, see 33 Ga. St. U. L. Rev. 205 (2016).

JUDICIAL DECISIONS

County not required to claim county is entitled to return and taxation.

- Word "may" in the provision in this statute that a county may apply to the superior court should not be construed as having the force of "shall." That provision confers the right upon a county, when it is about to be deprived of taxes rightfully payable to it, to have that question settled as between itself and another county. It should not be so construed as to put it in the power of the landowner and taxpayer to force a county into litigation for the purpose of determining whether it is entitled to such taxes. Williams v. Wilkinson County, 146 Ga. 601, 91 S.E. 571 (1917).

RESEARCH REFERENCES

C.J.S.

- 84 C.J.S., Taxation, § 433 et seq.

85 C.J.S., Taxation, § 1109 et seq.

ALR.

- Situs for property taxation as between different governmental units within state of personal property or interests therein held by trustees, executors, or administrators, 129 A.L.R. 273.

Constitutionality, construction, and application of statutes providing for impleading other taxing units in suit by taxing units for foreclosure of tax lien and the sale of the property free from lien of taxes due to such impleaded units, 134 A.L.R. 1286.


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