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Course Iii Valuation of Personal Property

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Course Iii Valuation of Personal Property GEORGIA DEPARTMENT OF REVENUE LOCAL GOVERNMENT SERVICES DIVISION COURSE III VALUATION OF PERSONAL PROPERTY "The statutory materials reprinted or quoted verbatim on the following pages are taken from the Official Code of Georgia Annotated, Copyright 2016 by the State of Georgia, and are reprinted with the permission of the State of Georgia. All rights reserved." For Educational Purposes Only: The material within is intended to give the course participant a solid understanding of general principles in the subject area. As such, the material may not necessarily reflect the official procedures and policies of the Georgia Department of Revenue or the Department’s official interpretation of the laws of the State of Georgia. The application of applicability to specific situations of the theories, techniques, and approaches discussed herein must be determined on a case‐by‐case basis. ` April 27, 2017 Georgia Department of Revenue Valuation of Personal Property 2 Georgia Department of Revenue Contents Course Description 4 Resources 5 Official Code of Georgia Annotated Legal Reference 6 Rules and Regulations of the State of Georgia 9 Judicial Decisions 13 Brief History of the Property Tax in Georgia 16 The Personal Property Appraisal Staff Statutory/Regulatory Duty 17 Personal Property Defined 18 Identification of Selected Items as Real or Personal 24 Classification and Stratum 30 Valuation Defined 33 The Appraisal Process 44 Appraisal Process Flow Chart 45 Definition of the Problem Identifying the property to be appraised 46 Determining the property rights to be appraised 58 Summary of Exemptions 58 Defining the purpose and function of the appraisal 135 Specifying the date of the appraisal 135 Defining the type of value to be estimated 135 Preliminary Survey and Appraisal Plan 136 Personal Property Timeline 136 Data Collection and Analysis 138 The Audit Appraisal Method 140 The Physical Appraisal Method 140 Application of Data 147 Sales Comparison Approach 148 Income Approach 168 Cost Approach 176 Correlation/Reconciliation of Indicated Value 216 Final Value Estimate 216 Audits 217 References 272 Personal Property Forms 332 Valuation of Personal Property 3 Georgia Department of Revenue Course Description The Valuation of Personal Property course adheres to the requirements of O.C.G.A. § 48-5-268 (b)(1): 48-5-268 Training courses for new appraisers; continuing education for experienced appraisers; member of county appraisal staff to appraise tangible personal property (b)(1) The department shall prepare, instruct, operate and administer courses of instruction for the training of new appraisers and the continuing education of experienced appraisers in the appraisal of personal property. (2) In all counties except Class I counties, the chief appraiser shall designate at least one person on the county appraisal staff to be responsible for the appraisal of tangible personal property. Any person or persons so designated shall be required to attend the standard approved training courses operated by the department in accordance with this subsection as part of their duties specified in subsection (b) of Code Section 48-5-263. The course is designed to provide the students with generally accepted appraisal practices in the valuation of tangible personal property for ad valorem tax purposes utilizing legislation, regulations and judicial decisions that provide clear direction to achieve uniform and equitable personal property valuations within the county using the three approaches to value: the cost approach, the income approach and the sales comparison approach. The course utilizes lectures, quizzes, group activities, homework and classroom discussions to convey the skills necessary to list, appraise and assess tangible personal property. Students are encouraged to actively participate. Classroom participation will be monitored by instructor on a daily basis. The following topics will be covered during the course: 1. Personal Property Appraisal Resources 2. Brief History of Property Tax in Georgia 3. The Personal Property Appraisal Staff’s Duty 4. Personal Property Defined 5. Valuation Defined 6. The Appraisal Process 7. Audits There is a fifty question exam on the last day of class. The GCP coordinator assigned to this course will send the results of the final examination to the email indicated on the white sheet filled out in class. Credit for courses will be awarded to students that have met the mandatory 95% attendance requirement of 38 hours out of the 40 hours offered for this course, the completion of required coursework and a passing score of seventy percent or better on the final examination. Student’s failure to pass exam can retake exam for $25 during the next regional exams at Southmeadow if registered within 2 weeks of results letter date or pay to retake course. Valuation of Personal Property 4 Georgia Department of Revenue RESOURCES Official Code of Georgia Annotated (O.C.G.A) Volume 36, Title 48 Revenue and Taxation, Chapter 5 Ad Valorem Taxation of Property 48-5-1 Legislative intent The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as otherwise provided in this chapter. Rules and Regulations of the State of Georgia Department of Revenue Chapter 560, Local Government Service Division Chapter 560-11, Appraisal Procedures Manual Chapter 560-11-10 560-11-10-.01 Purpose and Scope (1) Purpose. This appraisal procedures manual has been developed in accordance with Code section 48-5-269.1 which directs the Revenue Commissioner to adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain an appropriate procedural manual for use by the county property appraisal staff in appraising tangible real and personal property for ad valorem tax purposes. Judicial Decisions Due to ambiguity and vagueness sometimes present in legislation and rules, judicial decisions will be referenced. It is important to remember the following in regards to judicial decisions: Superior Court is one of the five classes of trial level courts in Georgia. The decisions are only binding in the county where the decision was rendered. The Court of Appeals of Georgia is the court of first review for cases heard by trial courts for civil and criminal matters. A court of statewide jurisdiction whose decisions are binding upon all Georgia trial courts. Supreme Court of Georgia is the highest court in the state, reviews cases heard by the trial courts or Court of Appeals. Decisions in this court are binding precedents on all Georgia Courts. Other Resources Board of Tax Assessor’s Policy Manual Georgia Association of Assessing Officers/International Association of Assessing Officers Uniform Standards of Professional Appraisal Practice Opinions of the Attorney General Valuation of Personal Property 5 Georgia Department of Revenue Official Code of Georgia Annotated (O.C.G.A) Legal Reference Below is a quick reference to selected laws that are relevant to personal property taxation. CODE SECTION DESCRIPTION Realty defined: 44-1-2 1. All lands and the buildings thereon 2. All things permanently attached to land or to building thereon 44-1-3 Personalty defined: All property which is moveable in nature Fixtures defined: Anything that is intended to remain permanently in 44-1-6 place 48-1-2(19) Personal Property defined 48-1-2(22) Tangible Personal Property defined 48-1-8 Computer Software defined Exchange of tax information (provide basis for Assessors to check 48-2-16 figures on property tax returns against income and sales tax figures, etc) 48-2-61 Conveyances of property to avoid taxes are illegal 48-5-1 Legislative intent 48-5-2(1) Fair Market Value Defined 48-5-2(4) Foreign Merchandise in Transit (port counties) defined All personal property subject to taxation, except as otherwise provided 48-5-3 by law 48-5-5 Foreign merchandise in transit, as defined, acquires no tax situs 48-5-6 All property shall be returned at fair market value 48-5-7 All property shall be assessed at 40% at Fair Market Value 48-5-9 Persons liable for taxes on property 48-5-10 Property returns 48-5-11 Personal property returned in county of legal residence 48-5-12 Personal property of non-residents returned in county where located 48-5-16 Taxability at business situs 48-5-18 Time for making tax returns 48-5-19 Oaths of persons making returns 48-5-20 Failure to return property 48-5-41 Listings of exempt property 48-5-41.1 Qualified farm products exemption 48-5-41.2 Exemption from taxation of personal property in inventory for business 48-5-42 Exemptions of household goods and $300 personalty exemption 48-5-42.1 $7,500 Personal Property exemption 48-5-43 Fertilizers exempt Tangible Personal Property inventory exemption; application; failure to 48-5-48.1 file application as waiver of exemption; denials; notice of renewals 48-5-48.2 Level 1 freeport exemption; referendum 48-5-48.5 Level 2 freeport exemption; application; filing; renewal Valuation of Personal Property 6 Georgia Department of Revenue CODE SECTION DESCRIPTION 48-5-48.5 & 48.6 Level 2 freeport exemption; referendum 48-5-105.1 Uniform personal property return forms 48-5-263 Duties of appraisal staff 48-5-268 Designation of Personal Property Appraiser 48-5-269.1 Uniform Procedural Manual for Personal Property 48-5-297 Duties of Assessors 48-5-299(a) Duties of County
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