2025 Code of Georgia
Title 15 - Courts (Chs. 1 — 26)
Chapter 5B - Tax Courts (§§ 15-5B-1 — 15-5B-20)

Annotations

Notes

This chapter became effective on January 1, 2025, for administrative purposes only and became effective on July 1, 2026, for all other purposes.

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, provides that this chapter becomes effective for administrative purposes only on January 1, 2025, and on July 1, 2026, for all other purposes only upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then this chapter shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189/HR 598, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

Research References & Practice Aids

For article surveying state and local tax law, see 76 Mercer L. Rev. 363 (2024).

O. C. G. A. Title 15