Georgia § 50-13a-15 [Repealed Effective 7/1/2026] Writing required for judgments and orders; confidentiality; application of stare decisis; publication

Georgia Statutes

§ 50-13a-15 — [Repealed Effective 7/1/2026] Writing required for judgments and orders; confidentiality; application of stare decisis; publication

Georgia § 50-13a-15

Title50

This text of Georgia § 50-13a-15 ([Repealed Effective 7/1/2026] Writing required for judgments and orders; confidentiality; application of stare decisis; publication) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 50-13a-15 (2026).

Text

(a)Except with regard to proceedings in the small claims division of the tribunal pursuant to Code Section 50-13A-16 , the tribunal judge shall render all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found and the conclusions of law reached. The tribunal judge's final judgment or interlocutory order shall, subject to law, grant such relief, invoke such remedies, and issue such orders as the tribunal judge deems appropriate to carry out its final judgment or interlocutory order.

(b)The chief tribunal judge shall adopt rules and regulations to address confidentiality of taxpayer information and proceedings before the tribunal.

(c)The tribunal judges shall adhere to the principle of stare decisis. The tribunal judge

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(a) Except with regard to proceedings in the small claims division of the tribunal pursuant to Code Section 50-13A-16 , the tribunal judge shall render all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found and the conclusions of law reached. The tribunal judge's final judgment or interlocutory order shall, subject to law, grant such relief, invoke such remedies, and issue such orders as the tribunal judge deems appropriate to carry out its final judgment or interlocutory order. (b) The chief tribunal judge shall adopt rules and regulations to address confidentiality of taxpayer information and proceedings before the tribunal. (c) The tribunal judges shall adhere to the principle of stare decisis. The tribunal judge's interpretation of a tax statute subject to contest in one case shall be followed by the tribunal in subsequent cases involving the same statute, and its application of a statute to the facts of one case shall be followed by tribunal judges in subsequent cases involving similar facts, unless the tribunal judge's interpretation or application conflicts with that of an appellate court or the tribunal judge provides satisfactory reasons for departing from prior precedent. (d) Except as to a final judgment of the small claims division, all other final judgments of the tribunal shall be indexed and published in such print or electronic form as the chief tribunal judge deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the tribunal.

Legislative History

Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026. Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.