HomeMy WebLinkAboutAmend O.C.G.A. Section 48- 5 -380
Augusta Richmond GA
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RESOLUTION
RESOLUTION REQUESTING THE GOVERNOR AND GENERAL
ASSEMBLY TO AMEND O.C.G.A. SECTION 48-5-380 TO
PROVIDE A PERIOD OF SEVEN YEARS FOR A REFUND
OF ERRONEOUSLY COLLECTED OR ASSESSED TAXES
WHEREAS, O.C.G.A. Section 48-5-380 currently limits to
three years any claim for a refund of erroneously or illegally
assessed and collected taxes, even though the error is that of the
taxing authority; and
WHEREAS, the Constitution of the State of Georgia in
Article 3, Section VI, Paragraph VI, prohibits the granting of any
gratuity or donation or forgiving any debt or obligation owing to
the public; and
WHEREAS, refunding of erroneously paid taxes beyond the
three year period authorized by O.C.G.A. Section 48-5-380 might
subject members of the governing body of a municipality or county
to personal liability; and
WHEREAS, the Augusta-Richmond County Commission believes
that a refund of taxes for a period of greater than three years is
fairer to the taxpayers where such taxes have either been
erroneously paid or illegally assessed;
NOW THEREFORE, it is hereby resolved that the Augusta-
Richmond County Commission urges the Governor and General Assembly
of Georgia to amend O.C.G.A. Section 48-5-380 to provide for a
refund for a period not in excess of seven (7) years where it is
determined that the taxes have been erroneously or illegally
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assessed and collected from the taxpayer.
BE IT FURTHER RESOLVED by the Augusta-Richmond County
Commission that a copy of this Resolution be forwarded to the
Governor of the State of Georgia and to all members of the Richmond
County Legislative Delegation.
Duly adopted by the Augusta-Richmond County Commission by
By:
a vote of 10
ayes, 0
nays this
of April, 1999.