Ga. Comp. R. & Regs. R. 560-11-12-.02 - Nature of the Proceeding; Hearing Procedure; Burden of Proof
The hearings held under these Regulations shall only be as formal as is necessary to preserve order and be compatible with the principles of justice.
(1) Parties shall have the
right to be represented by legal counsel.
(2) The parties have a right to obtain, not
less than seven (7) days prior to the date of the hearing, the documentary
evidence and the names and addresses of the witnesses to be used at the hearing
by making a written request to the Board of Equalization and to the other party
not less than 10 days prior to the date of the hearing. Any such documentary
evidence or witnesses not provided upon a timely written request may be
excluded from the hearing at the discretion of the Board of
Equalization.
(3) The parties shall
also have the right to respond and present evidence on all issues involved and
to cross examine all witnesses.
(4)
The standard of proof on all issues in the hearing shall be a preponderance of
the evidence. A preponderance of the evidence is established when one party's
evidence is of greater weight or is more convincing than the evidence offered
in opposition to it, in that, the evidence, when taken as a whole, shows that
the fact in dispute has been proven by one party to be more probable than
not.
(5) When a hearing is being
held regarding a county's board of tax assessors' tax assessment, the county
board of tax assessors shall have the burden of proof in regards to value, not
taxability.
(a) If a hearing is being held
regarding a property tax exemption, then the party seeking the property tax
exemption shall have the burden of proving entitlement.
(6) The county board of tax assessors shall
present its case first, unless a taxpayer elects to present first.
Notes
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