§ 15-5b-12 — [See Note] Proceedings; filing procedures; service; scheduling

Georgia § 15-5b-12

• Jurisdiction: Georgia
• Title: 15

Text

(a) Actions before the court shall be commenced by filing a petition with the court, naming the state revenue commissioner as respondent in his or her official capacity, within the time periods prescribed by Code Section 48-2-18 , 48-2-35 , 48-2-59 , 48-5-519 , 48-6-7 , or 48-6-76 or subparagraph (d)(2)(C) of Code Section 48-7-31 , as the case may be, or as otherwise provided by law. (b) A pleading, petition, or other document as provided in this Code section that is filed with the court shall be deemed filed as of the time of its receipt by the filing service provider of the court. (c) The petition shall include a summary of the facts and law upon which the petitioner relies in seeking the relief requested. The petition shall contain complete information and shall be substantially in the form prescribed by the court. (d) In lieu of service pursuant to Code Section 9-11-4 , the petitioner shall serve a copy of the petition on the state revenue commissioner and the Attorney General and attach a certificate of service to the petition filed with the court. In the case of a refund action pursuant to Code Section 48-6-7 or 48-6-76 , the petition also shall be served on the clerk of the superior court or collecting officer who is made a party to the action. Service shall be accomplished by certified mail, return receipt requested, or statutory overnight delivery. The petition shall include a summary statement of facts and law upon which the petitioner relies in seeking the requested relief. (e) The state revenue commissioner and any other respondents shall file a response to the petitioner's statement of facts and law which constitutes his or her answer with the court no later than 30 days after the service of the petition. The state revenue commissioner and any other respondents shall serve a copy of their response on the petitioner's representative or, if the petitioner is not represented, on the petitioner, and shall file a certificate of such service with the response. If in any case a response has not been filed within the time required by this subsection, the case shall automatically become in default unless the time for filing the response has been extended by agreement of the parties, for a period not to exceed 30 days, or by the court judge. The default may be opened as a matter of right by the filing of a response within 15 days of the day of default and payment of costs. At any time before final judgment, the court judge, in his or her discretion, may allow the default to be opened for providential cause that prevented the filing of the response or for excusable neglect or when the court judge, from all the facts, determines that a proper case has been made for the default to be opened on terms to be fixed by the court judge. (f) Every pleading subsequent to the original petition shall be served upon the parties by mailing or delivery to the address of the of the taxpayer given on the taxpayer's petition or to the address of the taxpayer's representative of record, if any, and to the usual place of business of the counsel of record of the state revenue commissioner. However, the chief court judge may by rule prescribe other means of notice for subsequent filings, including statutory electronic service, through the service provider in accordance with subsection (b) of Code Section 9-11-5 . (g) As soon as reasonably practicable, the court judge shall schedule a prehearing conference to address discovery, scheduling, and other matters. (h) The court judge may remand a matter in dispute to the state revenue commissioner for further consideration upon motion by all parties to the proceeding, for good cause shown on the motion of any party, or sua sponte when the court judge reasonably determines that circumstances warrant. Any such remand shall not divest the court of jurisdiction, and the court judge's order shall provide that any party, upon appropriate advance notice to all other parties, shall be entitled to have such matter returned to the court for resolution. (i) Contested cases pending before the Georgia Tax Tribunal on and before December 31, 2025, and cases when any party made a written demand for a hearing before August 1, 2026, shall not be transferred to the court. If, on or after August 1, 2026, a written petition for relief or a demand for hearing is filed with the court or by the affected party directly with the Georgia Tax Tribunal in a matter falling within the court's jurisdiction under subsection (a) of Code Section 15-5B-11 , such matter shall be transferred to the court, and the remaining provisions of this chapter shall be applicable. Amendment to Constitution to provide that Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to Court of Appeals, subject to review by Supreme Court of Georgia, approved by the voters on 11/5/2024.

Legislative History

Added by 2024 Ga. Laws 601,§ 1-2, eff. for administrative purposes only on 1/1/2025, effective for all other purposes on 7/1/2026.