Appeals to an Arbitrator or Arbitrators
- Taxpayer has option of appealing assessment to an Arbitrator or Arbitrators. If the taxpayer chooses not to have their appeal heard by the County Board of Equalization, they have the option of appealing the County Board of Assessors' assessment to an Arbitrator or Arbitrators.
- Taxpayer can appeal an assessment within 45 days by mailing notice of arbitration to County Board of Assessors. A written notice of arbitration specifically stating the grounds for Arbitration should be filed with the County Board of Assessors within 45 days from the date the assessment notice was mailed.
- Notice of arbitration certified to Clerk of Superior Court; Referee appointed within 15 days. The County Attorney will certify the notice of arbitration to the Clerk of Superior Court along with any other information submitted by the taxpayer seeking arbitration. The Superior Court Judge will then appoint a Referee within 15 days of the certification.
- Arbitration conducted in accordance with procedures found in Article 2 of Chapter 9 of Title 9 with the following exceptions:
- If both parties agree, the appeal can be heard by either a single Arbitrator or the Referee who was appointed by the Judge of the Superior Court;
- If both parties can not agree to a single Arbitrator, three Arbitrators will be appointed as provided in O.C.G.A. 9-9-67 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 as provided in O.C.G.A. 9-9-67;
- The minimum qualifications of an Arbitrator are they should be a registered real estate appraiser as classified by the Georgia Real Estate Appraisers Board;
- The Arbitrator or a majority of the Arbitrators will render a decision within 30 days after their appointment.
- Costs incurred by arbitration are shared by the taxpayer and the county equally. If three Arbitrators are chosen, the taxpayer would pay the costs for their Arbitrator, the county would pay the costs for their Arbitrator, and the costs for the third Arbitrator would be equally shared.