Subject 560-11-13 COUNTY HEARING OFFICERS
|(1)||The rules in this Chapter shall apply to and govern ad valorem tax assessment appeal hearings held by a county hearing officer, pursuant to O.C.G.A. § 48-5-311.|
|(2)||The actions, decisions and orders of a county hearing officer are subject to the appeals procedures as provided in this section and O.C.G.A. § 48-5-311.|
|(3)||The county hearing officer is empowered to exercise the same degree of authority and perform the same actions as hearing officers under O.C.G.A. § 50-13-13.|
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. Documents or other written evidence to be presented at the hearing by a party must be provided to the other party not less than seven (7) days prior to the time of the hearing and that any failure to comply with this requirement shall be grounds for an automatic continuance or for exclusion of such documents or other written evidence. The decision to continue a proceeding or exclude documents or records shall be within in the discretion of the hearing officer.|
|(2)||The parties shall also have the right to respond and present evidence on all issues involved and to cross-examine all witnesses.|
|(3)||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.|
|(4)|| 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 fair market value and
the validity of proposed assessment, not taxability.
|(5)||The county board of tax assessors shall present its case first, unless a taxpayer elects to present first and the hearing officer, in his or her discretion, allows it.|
|(1)|| The rules of evidence in hearings covered
by this Chapter shall be substantially as follows:
|(1)||Matters set for hearing may be continued or postponed within the sound discretion of the county hearing officer upon timely motion by either party.|
|(2)||The county hearing officer may on his own motion continue or postpone the hearing.|
|(1)||Either party may obtain subpoena forms from the Clerk of Superior Court by making a timely request.|
|(2)||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.|
|(1)||Any party may request that the hearing be conducted before a court reporter, or recorded in audio and/or video.|
|(2)||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.|
|(3)||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 county hearing officer prior to the close of the hearing record if the transcript, or tape or video is to be made part of the record.|
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.
|(1)||The decision of the county hearing officer shall clearly state the ruling regarding the property's value and uniformity, where applicable.|
|(2)||The decision of the county hearing officers shall be rendered pursuant to O.C.G.A. § 48-5-311 (e.1)(7).|
|(3)||When a taxpayer authorizes an agent, representative, or attorney in writing to act on the taxpayer's behalf, the decision of the county hearing officer shall be provided to such agent, representative, or attorney pursuant to O.C.G.A. § 48-5-311(o).|
A hearing conducted by a county hearing officer 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.
|(1)|| Before a witness is allowed to testify at
a hearing, the witness must first be sworn-in by swearing or affirming to tell
A county hearing officer shall follow the procedures as outlined in Hearing Officer Procedure Form-1 when conducting an administrative hearing under this Chapter.
The Administrative Procedures Act is not applicable, but where referenced in this Chapter, the Administrative Procedures Act was used as a guideline for the Regulations in order to ensure due process.