Ga. Comp. R. & Regs. R. 560-11-15-.06 - Recurring Illegal Digest Entries for Same Property; Revocation of Qualified Status; Reinstatement
(1) If the Same Property is found by the
Commissioner on a Digest within five (5) years of removal under this Chapter,
the Commissioner will make a determination on whether the property is an
Illegal Digest Entry.
(2) Where the
Commissioner finds such property illegally appearing on the county Digest
within five (5) years of removal under this Chapter, the Commissioner shall
provide notice in writing to the county board of tax assessors of such finding
of illegality. The county board of tax assessors may file an appeal pursuant to
this Chapter to the Commissioner's notice no later than 45 days of the date of
mailing by the Commissioner of such notice. A copy of such appeal filed with
the Commissioner shall be mailed to the taxpayer.
(3) Where the finding of Illegal Digest Entry
is upheld after hearing, or upon failure of the county board of tax assessors
to file an appeal, the Commissioner will issue a final decision and serve such
final decision on the Department of Community Affairs for appropriate action
pursuant to O.C.G.A. §
48-5-342.
The Commissioner shall return the Digest to the county for removal of the
property and for Digest resubmission Upon resubmission of the corrected Digest
by the county and approval by the Commissioner, the Department will notify the
Department of Community Affairs of such corrective action pursuant to O.C.G.A.
§
48-5-342.
(4) Where the finding of Illegality of Digest
Entry is overturned after hearing, the Commissioner will promptly approve the
Digest as originally submitted and will issue a final decision in accordance
therewith.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.