Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 15 of each year, except that, in all counties providing for the collection and payment of ad valorem taxes in installments, such date shall be June 1 of each year. The tax receiver or tax commissioner shall then immediately forward one copy of the completed digest to the commissioner for examination and approval.
(Ga. L. 1913, p. 123, § 10; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-6917; Ga. L. 1945, p. 251, § 1; Code 1933, § 91A-1444, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 5; Ga. L. 1982, p. 575, §§ 5, 12; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1191, § 1; Ga. L. 1997, p. 963, § 4; Ga. L. 2010, p. 878, § 48/HB 1387; Ga. L. 2015, p. 1219, § 13/HB 202.)
The 2015 amendment, effective July 1, 2015, substituted "July 15" for "July 1" in the first sentence of this Code section.
Editor's notes.- Ga. L. 1997, p. 963, § 5, not codified by the General Assembly, provides that the amendment to this Code section shall be applicable to all taxable years on or after January 1, 1998.
Law reviews.- For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979). For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).
JUDICIAL DECISIONS
Purpose.
- Statute is designed to promote method, system, uniformity, and dispatch of the work of tax officials so that a complete digest may be submitted to the state revenue commissioner for examination and approval, and is directory only. Garr v. E.W. Banks Co., 206 Ga. 831, 59 S.E.2d 400 (1950).
Requirement that the board complete the board's equalization duties by June 1 is merely directory; the board has power and authority to perform and complete any of the board's official duties after that date. Hence, such board has the right to retain possession and control of all annual tax returns until the board's official duty respecting the returns is completely performed. Sauls v. Winters, 215 Ga. 515, 111 S.E.2d 41 (1959); Colvard v. Ridley, 219 Ga. 361, 133 S.E.2d 364 (1963).
Effect on powers and duties of board of tax assessors.
- Statute does not deprive boards of tax assessors of any and all power and authority, or render the boards impotent to perform their duties after June 1. Garr v. E.W. Banks Co., 206 Ga. 831, 59 S.E.2d 400 (1950); Brown v. Franklin County Sch. Dist., 213 Ga. App. 599, 445 S.E.2d 360 (1994).
Assessors' failure to complete the digest required by O.C.G.A. § 48-5-302 did not mandate their removal, but this breach of duty gave the commission discretion to remove the assessors. Cashin v. Hardman, 223 Ga. App. 301, 477 S.E.2d 433 (1996).
Evidence sufficient that assessors failed to complete digest.
- After the members of a board of tax assessors were removed from office for, inter alia, failing to file tax digests by the deadline provided in O.C.G.A. § 48-5-302, the members' statement that it was impossible to comply with the statute and that no board of tax assessors had complied with the statute since 1988 tacitly admitted the allegation against the assessors and was sufficient evidence supporting the assessors' removal. Pope v. Bd. of Comm'rs, 276 Ga. App. 121, 622 S.E.2d 471 (2005).
Recommendation by court as to assessments does not usurp commissioner's authority.
- When a court order does not purport to require the commissioner to use the suggested assessment increase factor, but merely recommends the factor's use by the commissioner, it is not a usurpation of the revenue commissioner's statutory authority and duty to examine and approve the tax digest. Alexander v. Blackmon, 233 Ga. 235, 210 S.E.2d 736 (1974).
Temporary decree in equity to facilitate payment of taxes.
- Trial court is only authorized under the court's equitable power to fashion a reasonable temporary decree for the temporary payment of taxes so that a county is able to function until a new tax digest is approved. Anderson v. Blackmon, 232 Ga. 4, 205 S.E.2d 250 (1974).
Trial court has no authority to replace illegal assessments with legal assessments since the court cannot order the county to collect taxes on a digest which had not been approved by the commissioner. Anderson v. Blackmon, 232 Ga. 4, 205 S.E.2d 250 (1974).
When taxes collected and fi. fa. issued.
- Taxes may not be collected or fi. fa. for taxes issued until the digest has been submitted to the commissioner, approved by the commissioner, and returned to the county. Colvard v. Ridley, 219 Ga. 361, 133 S.E.2d 364 (1963).
Return to tax receiver of arbitrated award.
- Return to the tax receiver by the arbitrators of their award is sufficient compliance with the statute, and it is the receiver's duty to accept the award when properly made and offered. Clarkson v. Hair, 207 Ga. 699, 64 S.E.2d 64 (1951).
Refunds to taxpayers who pay prior to approval of digest.
- When taxes are voluntarily paid prior to approval of the digest by the commissioner and when any change in the digest by the commissioner results in overpayment of taxes due, the overpayment must be refunded to such taxpayers. Colvard v. Ridley, 219 Ga. 361, 133 S.E.2d 364 (1963).
Proceedings based on void assessments are likewise void.
- If the assessments made by the tax assessors are null and void, all further proceedings including the review and approval by the commissioner are likewise null and void and completely nugatory. Colvard v. Ridley, 219 Ga. 361, 133 S.E.2d 364 (1963).
OPINIONS OF THE ATTORNEY GENERAL
Invalidity of tax digest has no effect on validity of taxpayer's return.
- Tax return of a property owner is separate from the tax digest prepared by the tax commissioner, and the invalidity of the digest has no effect on the validity of the taxpayer's return. 1970 Op. Att'y Gen. No. U70-41.
RESEARCH REFERENCES
C.J.S.
- 84 C.J.S., Taxation, § 608, 609.
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.