Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Uniform Property Tax Administration and Equalization
  6. County Boards of Tax Assessors
  7. Power to Summon Witnesses and Require Production of Documents; Exempt Documents; Contempt Proceedings

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    1. Except as otherwise provided in paragraph (2) of this subsection, the county board of tax assessors may issue subpoenas for the attendance of witnesses and may subpoena of any person any books, papers, or documents which may contain any information material to any question relative to the existence or liability of property subject to taxation or to the identity of the owner of property liable to taxation or relevant to other matters necessary to the proper assessment of taxes lawfully due the state or county. Such subpoenas may be issued in the name of the board, shall be signed by any one or more members of the board or by the secretary of the board, and shall be served upon a taxpayer or witness or any party required to produce documents or records five days before the day upon which any hearing by the board is scheduled at which the attendance of the party or witness or the production of such documents is required.
    2. The authority provided for in paragraph (1) of this subsection shall not apply to the following documents or records:
      1. Any income tax records or returns;
      2. Any property appraisals prior to the appeal process;
      3. All insurance policies; or
      4. Any individual tenant sales information.
  2. If any witness subpoenaed by any county board of tax assessors fails or refuses to appear, fails or refuses to answer questions propounded, or fails or refuses to produce any books, papers, or documents required to be produced by an order of the board, except upon a legal excuse which would relieve the witness of the obligation to attend as a witness or to produce such documents before the superior court if lawfully required to do so, the person so failing or refusing shall be guilty of contempt and shall be cited by the board to appear before a judge of the superior court of the county. The judge of the superior court of the county shall have the same power and jurisdiction to punish the person failing or refusing to comply with the order for contempt and to require and compel the giving of the testimony or the production of the books and records as in cases of contempt committed in the presence of the court and as in cases pending in the court.

(Ga. L. 1913, p. 123, § 7; Code 1933, § 92-6914; Ga. L. 1937, p. 517, § 4; Code 1933, § 91A-1441, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 190, § 3.)

Cross references.

- Exercise of power of contempt, § 15-1-4.

JUDICIAL DECISIONS

Contempt denied when no hearing scheduled.

- Application for contempt brought against a taxpayer under subsection (b) of O.C.G.A. § 48-5-300 was properly denied when no hearing was scheduled in which the taxpayer was required to appear but the county board of tax assessors merely sought examination of certain documents pursuant to an investigation of tax liability of a taxpayer for a particular year. Presley v. Payne, 163 Ga. App. 89, 294 S.E.2d 199 (1982).

Cited in Payne v. Presley, 169 Ga. App. 36, 311 S.E.2d 849 (1983).

RESEARCH REFERENCES

ALR.

- Notice to property owners of increase in assessment or valuation by board of equalization or review, 24 A.L.R. 331; 84 A.L.R. 197.

Power of board of tax review to receive evidence as to assessable value, without notice to taxpayer, 113 A.L.R. 990.


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