Section 50-13A-2 - [For Repeal, See Note] Role of agencyThe General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would:
(1) Improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner;(2) Increase the uniformity of decision making in tax cases;(3) Improve the equal access of all parties to court process; and(4) Increase public confidence in the fairness of the state tax system.Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.