Ga. Comp. R. & Regs. R. 560-11-15-.04 - Nature of the Appeal; Hearing Procedure; Evidence
(1) The county board of tax assessors shall
have the right to an appeal hearing before the Commissioner and shall have the
right to be represented by legal counsel and to present evidence.
(2) Documents or other written evidence to be
presented at the appeal hearing must be provided to the Commissioner not less
than seven (7) days prior to the time of the hearing. The weight and
sufficiency of such evidence shall be determined within the sole discretion of
the Commissioner.
Notes
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