Ga. Comp. R. & Regs. R. 560-11-14-.16 - Appeals
(1) Any owner who
contests the fair market value of a motor vehicle for purposes of the state and
local title ad valorem tax fee may appeal such decision by either filing with
the tax commissioner an affidavit of illegality as outlined in part (2) of this
regulation, or by filing an appeal with the board of tax assessors as outlined
in part (3) of this regulation, or by appealing the fair market value of the
motor vehicle to the county tag agent as provided in Code Section
48-5C-1(a)(1)(C).
(2) An owner may contest the fair market
value of a motor vehicle for purposes of state and local title ad valorem tax
fee, by filing an appeal as outlined in O.C.G.A. §
48-5-450; provided, however, that
the person appealing the fair market value shall first pay the full amount of
the state and local title ad valorem tax prior to filing an appeal. Such appeal
shall be made by filing with the tax commissioner an affidavit of illegality to
the assessment.
(3) As an
alternative to filing an affidavit of illegality, any owner who contests the
fair market value of a motor vehicle for purposes of the state and local title
ad valorem tax fee may appeal such value in the same manner as other ad valorem
tax assessment appeals are made and decided pursuant to O.C.G.A. §
48-5-311.
(a) The time allowed for the filing of a
written appeal shall be forty-five (45) days from the deadline date for the
payment of the tax.
(b) The person
appealing the fair market value shall first pay the full amount of the state
and local title ad valorem tax prior to filing an appeal. Upon receipt of an
appeal, the tax assessors shall immediately notify the tax commissioner that an
appeal has been filed by the taxpayer.
(c) Further appeals to the board of
equalization and superior court are to be handled as provided in O.C.G.A.
§
48-5-311.
Notes
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