Rules and Regulations of the State of Georgia
 

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charset=UTF-16"> </HEAD> <div id="infobar"><a href="javascript:;" accesskey="r" Name="Route" title="Route" class="quickkey"><em class="mnemonic">R</em>oute </a>:<div class="searchtips" style="float:right;margin-right:10px;color: rgb(47, 79, 79);"> <a style="text-decoration:none;color: rgb(47, 79, 79);" title="search tips" name="searchtip" href="../help.aspx#searching" target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/560" title="560">Department 560</a></li> <li>&raquo; <a href="/GAC/560-11" title="560-11">Chapter 560-11</a></li> <li>&raquo; Subject 560-11-12</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllsubject>Subject 560-11-12 COUNTY BOARD OF EQUALIZATION HEARINGS</nllsubject></h1> <h2><a href="/GAC/560-11-12-.01" name="560-11-12-.01" title="560-11-12-.01">Rule 560-11-12-.01 Applicability of Rules</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.01(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rules in this Chapter shall apply to and govern ad valorem tax assessment appeal hearings held by the county boards of equalization including those formed by intergovernmental agreement.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.01(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The actions, decisions and orders of a county's board of equalization are: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.01(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Subject to the appeals procedures as provided in this section.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.01(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Empowered to exercise the same degree of authority and perform the same actions as hearing officers under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=50-13-13&amp;title=50#" target="_newtab">50-13-13</a>.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-12-.02" name="560-11-12-.02" title="560-11-12-.02">Rule 560-11-12-.02 Nature of the Proceeding; Hearing Procedure; Burden of Proof</a></h2> <P>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.</P> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Parties shall have the right to be represented by legal counsel.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The parties shall also have the right to respond and present evidence on all issues involved and to cross examine all witnesses.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(5)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.02(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county board of tax assessors shall present its case first, unless a taxpayer elects to present first.</td> </tr> </table> <h2><a href="/GAC/560-11-12-.03" name="560-11-12-.03" title="560-11-12-.03">Rule 560-11-12-.03 Evidence; Official Notice</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rules of evidence in hearings covered by this Chapter shall be substantially as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Irrelevant, immaterial, or unduly repetitious evidence shall be excluded; <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rules of evidence as applied in the trial of civil non-jury cases in the superior courts shall be followed as far as practicable.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Evidence not admissible under superior court rules may be admitted when necessary to discover facts not reasonably understood from the previously admitted evidence.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(a)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Except where precluded by statute, if the evidence presented it is of a type commonly relied upon by reasonably prudent persons, the county board of equalization has discretion as to whether to admit the evidence or not.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Documentary evidence may be received in the form of copies or excerpts if the original is not readily available; <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon request, parties shall be given an opportunity to compare the copy with the original or have it established as documentary evidence according to the rules of evidence applicable to the superior courts of Georgia;</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A party may conduct such cross-examination as required for a full and true disclosure of the facts;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Official notice may be taken of judicially recognizable facts and generally recognized technical facts or records within the agency's specialized knowledge. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.03(1)(d)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The parties shall be notified of any material so noticed and shall be afforded the opportunity to contest such material at the hearing.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-12-.04" name="560-11-12-.04" title="560-11-12-.04">Rule 560-11-12-.04 Continuances and Postponements</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.04(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Matters set for hearing may be continued or postponed within the sound discretion of the Board of Equalization upon timely motion by either party.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.04(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Board of Equalization may on its own motion continue or postpone the hearing.</td> </tr> </table> <h2><a href="/GAC/560-11-12-.05" name="560-11-12-.05" title="560-11-12-.05">Rule 560-11-12-.05 Subpoena Forms; Service</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.05(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Either party may obtain subpoena forms from Clerk of Superior Court by making a timely request.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.05(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Service, proof of service and enforcement of subpoenas shall be as provided by Georgia law and shall be the responsibility of the party requesting the subpoena.</td> </tr> </table> <h2><a href="/GAC/560-11-12-.06" name="560-11-12-.06" title="560-11-12-.06">Rule 560-11-12-.06 Transcripts of Hearing</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.06(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any party may request that the hearing be conducted before a court reporter, or recorded in audio and/or video.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.06(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The request shall be in writing and include an agreement by the requesting party that he or she shall pay the costs incurred by the request or that he or she shall procure at his or her own cost and on his or her own initiative, the court reporting or recording services for the hearing.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.06(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Regardless of who makes the arrangements or requests the transcript, or tape or video record be made, the original transcript, or tape or video record of the proceedings shall be submitted to the board of equalization chairman prior to the close of the hearing record if the transcript, or tape or video is to be made part of the record.</td> </tr> </table> <h2><a href="/GAC/560-11-12-.07" name="560-11-12-.07" title="560-11-12-.07">Rule 560-11-12-.07 Case Presentment</a></h2> <P>In accordance with the Georgia Administrative Procedure Act, a party shall be entitled to present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts.</P> <h2><a href="/GAC/560-11-12-.08" name="560-11-12-.08" title="560-11-12-.08">Rule 560-11-12-.08 Ruling; Decision</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.08(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The decision of the County Board of Equalization shall clearly state the Board of Equalization's ruling regarding the property's value, uniformity, or taxability, where applicable.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.08(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The decision of the County Board of Equalization shall be rendered pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#48-5-311(e)(6)(D)(i)" target="_newtab">48-5-311(e)(6)(D)(i)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-12-.08(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> When a taxpayer authorizes an agent, representative, or attorney in writing to act on the taxpayer's behalf, the decision of the County Board of Equalization shall be provided to such agent, representative, or attorney pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#48-5-311(o)" target="_newtab">48-5-311(o)</a>.</td> </tr> </table> <h2><a href="/GAC/560-11-12-.09" name="560-11-12-.09" title="560-11-12-.09">Rule 560-11-12-.09 Hearing Location</a></h2> <P>A hearing conducted by a county's board of equalization under this Chapter, shall be held in the county where the property is located unless all parties agree to hold the hearing at a mutually agreed upon location.</P> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/560-11-12-.01" name="560-11-12-.01" title="560-11-12-.01">Rule 560-11-12-.01 Applicability of Rules</a></li><li><a href="/GAC/560-11-12-.02" name="560-11-12-.02" title="560-11-12-.02">Rule 560-11-12-.02 Nature of the Proceeding; Hearing Procedure; Burden of Proof</a></li><li><a href="/GAC/560-11-12-.03" name="560-11-12-.03" title="560-11-12-.03">Rule 560-11-12-.03 Evidence; Official Notice</a></li><li><a href="/GAC/560-11-12-.04" name="560-11-12-.04" title="560-11-12-.04">Rule 560-11-12-.04 Continuances and Postponements</a></li><li><a href="/GAC/560-11-12-.05" name="560-11-12-.05" title="560-11-12-.05">Rule 560-11-12-.05 Subpoena Forms; Service</a></li><li><a href="/GAC/560-11-12-.06" name="560-11-12-.06" title="560-11-12-.06">Rule 560-11-12-.06 Transcripts of Hearing</a></li><li><a href="/GAC/560-11-12-.07" name="560-11-12-.07" title="560-11-12-.07">Rule 560-11-12-.07 Case Presentment</a></li><li><a href="/GAC/560-11-12-.08" name="560-11-12-.08" title="560-11-12-.08">Rule 560-11-12-.08 Ruling; Decision</a></li><li><a href="/GAC/560-11-12-.09" name="560-11-12-.09" title="560-11-12-.09">Rule 560-11-12-.09 Hearing Location</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 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