Section 15-5B-2 - [See Note] DefinitionsExcept where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term "court" means the Georgia Tax Court established by Article VI, Section I, Paragraph I of the Georgia Constitution, which shall operate under the sole direction of the chief court judge.
Added by 2024 Ga. Laws 601,§ 1-2, eff. for administrative purposes only on 1/1/2025, only if 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, is ratified by voters at the November, 2024, state-wide general election; If such amendment is not so ratified, then this Act shall not become effective and shall stand repealed on 1/1/2025; if amendment is ratified, effective for all other purposes on 7/1/2026.