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Tax appeal procedures to the board of equalization are contained in Official Code of Georgia Annotated 48-5-311(e)and 48-5-306 and those wishing to appeal should familiarize themselves with these procedures. Time limitations do apply.

The taxpayer or the county board of tax assessors may appeal decisions of the county board of equalization or hearing officer to the superior court of the county in which the property lies. See Official Code of Georgia Annotated 48-5-311(g)(1). In addition, Official Code of Georgia Annotated 48-5-311(g)(1), (2), (3) and (4) set forth additional procedures for appeals by the taxpayer and the tax assessor.

The Board of Equalization is required to give the taxpayer and tax assessors notice of the hearing. If either party requires a change in the hearing date, you may request a one time date or time change with 48 hours notice by telephone or mail prior to the hearing date.

 

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