Appeals
Appeal
Types Board
of Equalization
Arbritrator(s)
Superior
Court
Office Location
& Phone Numbers
Special
Assessment Programs
General
Information
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The Board of
Assessors and their staff
have the responsibility of determining the value of property in
Athens-Clarke
County. Each year between January 1 and March 1 every property owner
has
the ability to declare a proposed value for their property. (O.C.G.A.
§ 48-5-9) These values are declared in the manner of
'filing
a return'. Returns for real estate are filed in the tax commissioner's
office and returns for personal property are filed with the Board of
Assessors.
The Board of Assessors will review your proposed value and if they
disagree,
an assessment notice with the Boards' value will be mailed to you.
Taxpayers may
challenge an assessment
by Athens-Clarke County board of tax assessors by appealing to
Athens-Clarke
County board of equalization or to an arbitrator(s) within 45 days from
the date of the assessment notice. Once the county board of
equalization
or the arbitrator(s) has rendered a decision, the taxpayer may continue
their appeal to the superior court by mailing or filing with
Athens-Clarke
County board of tax assessors a written notice wishing to continue the
appeal.
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APPEALS
Board of Equalization
This three member board is
appointed
by the Grand Jury to hear appeals on property values and exemptions.
They
are appointed for three year term and answer to the Superior Court
Judge.
This independent board sets the date and time for hearings, hears
evidence
from both the taxpayer and the assessors office and makes their
independent decision based on the facts presented in much the same
manner
as a court room jury. After hearing evidence from both the taxpayer and
the appraisal staff, the Board of Equalization renders a decision on
the
value of the property/exemption. If either party disagrees with the
decision
of the Board of Equalization, they may proceed to the next appeal
level,
which is the Superior Court.
Appeals
to an Arbitrator(s)
If the taxpayer chooses not
to
have their appeal heard by the county board of equalization, they have
the option of appealing to an arbitrator(s). A written notice of
arbitration
specifically stating the grounds for arbitration should be filed with
the
Athens-Clarke County board of tax assessors within 45 days from the
date
the assessment notice was mailed to the taxpayer. If both parties can
not
agree to a single arbitrator, three arbitrators will be appointed to
hear
the appeal. If one or both parties are unable to select to an
arbitrator,
then the judge of the superior court will select a single arbitrator.
After
hearing evidence from both the taxpayer and the appraisal staff, the
arbitrator
renders a decision on the value of the property/exemption. If either
party
disagrees with the decision of the arbitrator(s), they may proceed to
the
next appeal level, which is the Superior Court. It should be noted, if
the option to have the case heard by an arbitrator(s) is exercised, the
cost would be shared equally by the property owner and the
Athens-Clarke
County.
Appeals
to the Superior Court
Once a decision has been
made by
the county board of equalization or by an arbitrator(s), the taxpayer
may
appeal their decision to the superior court of the county by mailing or
filing with the Athens-Clarke County board of tax assessors a written
notice
of appeal. The written notice of appeal should be mailed or filed
within
30 days from which the decision of the county board of equalization or
arbitrator(s).
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